Stent, Warwick; Bradbury, Michael; Hooks, Jill - In: Pacific Accounting Review 22 (2010) 2, pp. 92-107
Purpose – The purpose of this paper is to examine the financial statement impacts of adopting NZ IFRS during 2005 through 2008. Design/methodology/approach – The effects of NZ IFRS on the financial statements and ratios of first‐time adopters of NZ IFRS for a stratified random sample of 56...