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Voluntary audit committee characteristics, incentives and aggressove earnings management : evidence from New Zealand
Sharma, Vineeta; Kuang, Chunli - In: International journal of auditing : IJA 18 (2014) 1, pp. 76-89
Persistent link: https://www.econbiz.de/10010338668
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Client importance and earnings management : the moderating role of audit committees
Sharma, Vineeta D.; Sharma, Divesh S.; Umapathy … - In: Auditing : a journal of practice & theory 30 (2011) 3, pp. 125-156
Persistent link: https://www.econbiz.de/10009301877
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Financial distress, earnings management and market pricing of accruals during the global financial crisis
Habib, Ahsan; Bhuiyan, Md. Borhan Uddin; Islam, Ainul - In: Managerial finance 39 (2013) 2, pp. 155-180
Persistent link: https://www.econbiz.de/10009732956
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The Behaviour of Earnings, Accruals and Impairment Loss of Failed New Zealand Finance Companies
Kabir, Humayun - 2017
This study examines the behaviour of earnings, accruals and impairment losses of failed finance companies in New Zealand. It draws on conservatism in the development of research hypotheses about accounting variables that are likely to contain clues to future failures of finance companies. The...
Persistent link: https://www.econbiz.de/10012971346
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Corporate governance compliance and discretionary accruals : New Zealand evidence
Bhuiyan, Md. Borhan Uddin; Roudaki, Jamal; Clark, Murray - In: Australasian accounting business and finance journal : AABF 7 (2013) 2, pp. 87-110
Persistent link: https://www.econbiz.de/10010246931
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The role of accruals and cash flows in explaining security returns : evidence from New Zealand
Habib, Ahsan - In: Journal of international accounting auditing & taxation 17 (2008) 1, pp. 51-66
Persistent link: https://www.econbiz.de/10003717892
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GAAP-adjusted earnings disclosures by New Zealand companies
Rainsbury, Liz; Hart, Carol; Buranavityawut, Nonthipoth - In: Pacific accounting review 27 (2015) 3, pp. 329-352
Persistent link: https://www.econbiz.de/10011410621
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Measuring earnings quality : evidence from New Zealand
Houqe, Muhammad Nurul; Islam, Tahmin Fatema - In: Corporate board : role, duties & composition; … 7 (2011) 1, pp. 24-32
Persistent link: https://www.econbiz.de/10011373800
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Corporate financial reporting : firm characteristics and the use of the internet as a medium of communication
Oyelere, Peter B.; Laswad, Fawzi; Fisher, Richard - 2000
Persistent link: https://www.econbiz.de/10001506019
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Corporate governance and earnings management in New Zealand
Seng, Dyna; Findlay, Justin - In: Corporate ownership & control : international … 10 (2012/13) 2, pp. 40-55
Persistent link: https://www.econbiz.de/10009771051