... signals a low quality of financial reporting profits, often caused by accruals-based EM. However, Hanlon (2005) primarily focuses on the impact of upward EM on earnings persistence without considering the opposite dynamic caused by tax avoidance. Blaylock et al. (2012) expand upon...

...Maria Ming Bengtsson Purpose The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, this study facilitates...

... their financial reporting practices at the time of mandatory adoption of IFRS in Australia. Originality/value While previous goodwill impairment testing studies have examined discount rate selection by reporting entities as one input variable solely under the value in use method, this paper provides empirical...

... et al., 1996). Alistair Brown can be contacted at: Alistair.Brown@cbs.curtin.edu.au © Emerald Group Publishing Limited 2011 Vanuatu Traditional reporting Auditor‐General Public Accounts Committee Constitution Financial reporting Auditing The purpose of this paper...

... for business reporting in New Zealand, and for government to meet these needs by developing instance documents and a taxonomy. The NZX pilot project halted once the decision was made by accounting standard setters to introduce international financial reporting standards (IFRS) into the New Zealand market from...

... return. For the firms in the sample, parameter estimates for each firm are estimated using CRSP daily data from [−250, −151] days prior to the restatement event date. © Emerald Group Publishing Limited 2010 Earnings Chief executives Employee turnover Financial reporting Fraud United...

...David Lont; Norman Wong; Esther Cheung; Elaine Evans; Sue Wright Purpose Australia's early adoption of international financial reporting standards (IFRS) in 2005 was influenced by the argument that the quality of financial reporting would be improved as a result. The purpose of this paper...

...David Lont; Norman Wong; David Lont; Norman Wong Purpose The purpose of this paper is to provide editorial insight into recent developments in financial accounting issues in the Pacific Rim area. The paper aims to focus on the impact of international financial reporting standards (IFRS...

.... The impact has considerable effects on common financial ratios. Research limitations/implications The usual limitations applicable to small samples apply. Practical implications The findings may be useful to regulators and policy makers reviewing financial reporting requirements. Originality/value...

... element to help ensure efficient capital markets. The paper provides empirical insights into operating expense disclosure based on the requirements and wording contained within NZ FRS and NZ IFRS. © Emerald Group Publishing Limited 2010 Disclosure International standards Financial reporting...

...Helen Bishop; Michael Bradbury; Tony van Zijl We assess the impact of NZ IAS 32 on the financial reporting of convertible financial instruments by retrospective application of the standard to a sample of New Zealand companies over the period 1988 ‐ 2003. NZ IAS 32 has a broader definition...

... for periods subsequent to the passage of the Companies Act 1993 and the Financial Reporting Act 1993. We also find evidence that indices based on large capitalisation stocks are more likely to follow a random walk compared to those based on smaller stocks. For the USA index, we find stronger evidence...