The Public Sector Accounting Standards Board (PSASB) has developed accounting standards for the public sector in Australia. A procedural 'due process' has been developed to protect the openness, neutrality and independence of Australian accounting standard-setting both in the private and public...

We examine the impact of continuous disclosure regulatory reform on the likelihood, frequency and qualitative characteristics of management earnings forecasts issued in New Zealand?s low private litigation environment. Using a sample of 720 earnings forecasts issued by 94 firms listed on the New...

This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS-based accounting standards named FRS. We hypothesize that under the new set of accounting standards, the quality of earnings reported by these companies is relatively higher. We measure...

This study examines the effects of mandatory IFRS adoption and investor protection on the quality of accounting earnings in forty-six countries (around the globe). The results suggest that earnings quality increases for mandatory IFRS adoption when a country's investor protection regime provides...

The Australian public sector has recently undergone a period of intense reform including a comprehensive reform of financial reporting policies. A major aspect of this reform is the involvement of the Australian accounting profession in the formulation of financial reporting standards through...

In contrast to the trend of research investigating why firms decide to release earnings forecasts to pre-empt any expected change in earnings, our study investigates how firms manage their earnings forecast strategy once they have decided to release earnings forecasts. Using a sample of 350...

Since December 1st, 2002, the New Zealand Stock Exchange's (NZX) continuous disclosure listing rules have operated with statutory backing. To test the effectiveness of the new corporate disclosure regime, we compare the change in quantity (frequency), quality (precision and accuracy), and...

We examine the influence of three external corporate governance mechanisms - continuous disclosure regulatory reform, analyst following and ownership concentration and one internal corporate governance mechanism - board structure, on the likelihood, frequency, horizon, precision and accuracy of...