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Impact of IFRS Adoption in New Zealand on Accounts and Earnings Quality

Kabir, Humayun - 2015

The impact of the adoption of International Financial Reporting Standards (IFRS) on the accounts and the quality of earnings of New Zealand ﬁrms is examined. Our analysis of IFRS adjustments for the last period under pre-IFRS NZ Generally Accepted Accounting Principles (GAAP) reveals that...

Persistent link: https://www.econbiz.de/10013017973

How did IFRS 15 affect the revenue recognition practices and financial statements of firms? : evidence from Australia and New Zealand

Kabir, Humayun; Su, Li - In: Journal of international accounting auditing & taxation 49 (2022), pp. 1-27

Persistent link: https://www.econbiz.de/10013535857

Insights on management commentary in financial reports : the views of users, preparers and auditors

Redmayne, Nives Botica; Laswad, Fawzi; Ehalaiye, Dimu; … - In: Meditari accountancy research 31 (2023) 4, pp. 817-840

Persistent link: https://www.econbiz.de/10014362594

Impact of prior content and meta-cognitive knowledge on students' performance in an introductory accounting course

Tan, Lin Mei; Laswad, Fawzi - In: Pacific accounting review 20 (2008) 1, pp. 63-74

Persistent link: https://www.econbiz.de/10003932309

Impact of IFRS in New Zealand on accounts and earnings quality

Kabir, Md. Humayun; Laswad, Fawzi; Islam, Md. Ainul - In: Australian accounting review 20 (2010) 4, pp. 343-357

Persistent link: https://www.econbiz.de/10008809511

Bridging the employability skills gap : going beyond classroom walls

Tan, Lin Mei; Laswad, Fawzi; Chua, Frances - In: Pacific accounting review 34 (2022) 2, pp. 225-248

Persistent link: https://www.econbiz.de/10013412060