This thesis adopts a contracting cost perspective to examine the decision of firms in New Zealand to change their accounting policy for income tax. It uses efficient contracting theory to posit that firms change to new accounting procedures if they lead to firm value maximisation. Specifically,...

This is a study of earnings quality, examining whether components of earnings based on New Zealand (N.Z.) accounting classification systems have different information parameters. The N.Z. environment provides a unique opportunity to examine a period with no legislative backing of accounting...

This thesis reviews the evolution of interim reporting in New Zealand. The attempts to regulate interim reporting by the stock Exchange Association of New Zealand and the lobbying behaviour of affected parties are documented. The regulation of interim reporting is interpreted as a series of...