This paper describes the background to and implementation of the decision to adopt IFRS in New Zealand with particular focus on the issue of sector neutrality in financial reporting standards. New Zealand's financial reporting standards were originally developed for application only by profit...

This study contributes to the current debate on IFRS adoption by considering the economic consequences of IFRS adoption as indicated by impact on the cost of equity capital. Using a sample of 354 firm-year observations on New Zealand listed companies over the period 1998-2009, we find that there...

Our study principally examines the relationship between board gender diversity and firm value and the extent to which this relationship is affected by the level of growth options relative to assets-in-place. Using a sample of 865 firm-years covered by 125 firms listed on the New Zealand Exchange...