... © Emerald Group Publishing Limited 2012 --> Financial analysis Financial forecasting International standards Pacific region Article Type: Call for papers From: Pacific Accounting Review, Volume 24, Issue 3 Guest Editors: Bart Frijns, Aaron Gilbert and Alireza...

... © Emerald Group Publishing Limited 2012 --> Financial analysis Financial forecasting International standards Pacific region Article Type: Call for papers From: Pacific Accounting Review, Volume 24, Issue 2 Guest Editors: Bart Frijns, Aaron Gilbert and Alireza...

... forecasting,International standards, Pacific region www.emeraldinsight.com/10.1108/17260531011034673 This article originally appeared in Volume 22 Number 2, 2010, pp. 124 - 46, Pacific Accounting Review The following articles were selected for this year’s Highly Commended Award...

... idea and the broader “commercial” approach is still evident in contemporary dicta pertaining to the conceptualisation of goodwill [8] . Australia Disclosure Financial reporting International standards Goodwill Impairment Creative accounting Julius Caesar may not have been the first...

... of the success and challenges of IFRS adoption in the Pacific Rim area. David Lont can be contacted at: david.lont@otago.ac.nz © Emerald Group Publishing Limited 2010 Accounting standards Financial reporting International standards Pacific Rim It is eight years now since the European...

... on the consequences of mandatory IFRS is in its infancy and emphasise the need for further evidence. Financial reporting International standards Management ratios New Zealand A decision was taken by the Financial Reporting Standards Board (FRSB) [2] in 1997 to base new accounting standards...

... 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...

... Australia International standards The AASB Framework para 31 states that “to be useful, information must also be reliable. Information has the quality of reliability when it is free from material error and bias and can be depended upon by users to represent faithfully that which it either purports...

... international accounting standards (IAS). Financial analysis Financial forecasting International standards Pacific region Examining the extant literature on mandatory adoption provides mixed evidence on the benefits and costs of IFRS adoption in different countries. Aubert and Grudnitski (2008...