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...

Purpose – The purpose of this paper is to investigate the properties of net income (NI) and total comprehensive income (TCI) of listed companies in New Zealand (NZ). Four properties of TCI and NI are examined: persistence, variability, predictive ability, and value relevance. Whether the value...

The main objective of the study is to estimate technical efficiency of biogas plants in Bangladesh by using data envelopment analysis (DEA). The study employed farm level cross section data from five major biogas producing areas of Bangladesh. The non-parametric DEA approach applied to estimate...