Table of contents - Special Issue: Issues in financial accounting and reporting: a Pacific Rim focus
Guest Editors: David Lont, Norman Wong
Issues in financial accounting and reporting: a Pacific Rim focus
David Lont, Norman WongThe 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…
IFRS in New Zealand: effects on financial statements and ratios
Warwick Stent, Michael Bradbury, Jill HooksThe purpose of this paper is to examine the financial statement impacts of adopting NZ IFRS during 2005 through 2008.
New Zealand operating expense disclosure: The impact of international financial reporting standards on early adopters
Vanessa Balshaw, David LontThe purpose of this paper is to examine compliance with operating expense disclosure provisions contained in New Zealand approved accounting standards before and after the move to…
The impact of IFRS on financial analysts' forecast accuracy in the Asia‐Pacific region: The case of Australia, Hong Kong and New Zealand
Chee Seng Cheong, Sujin Kim, Ralf ZurbrueggThis paper aims to provide an investigation into whether financial analysts' forecast accuracy differs between the pre‐ and post‐adoption of the international financial reporting…
An historical review of quality in financial reporting in Australia
Esther Cheung, Elaine Evans, Sue WrightAustralia'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…
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen