Browsing Open Theses & Dissertations by Thesis Supervisor "Ramachandra, Suresh"
Now showing items 1-4 of 4
-
Changes in Value of Investment Opportunity Set and Goodwill Impairment
(Auckland University of Technology, 2011)The adoption of International Financial Reporting Standards (IFRSs) results in many changes in goodwill impairment accounting regime in IAS 36. This study investigates the relationship between the changes in value of firms' ... -
Compliance with the accounting for goodwill in transitional economies: a case of Russia and Kazakhstan
(Auckland University of Technology, 2012)This study aims to provide findings indicating trends in the level of compliance with the goodwill accounting by firms in Russia and Kazakhstan. Also the present paper seeks to establish whether there was a difference in ... -
A survey on target costing(TC) in New Zealand's Private Training Establishments(PTEs): the level of awareness among managers and the degree of adoption
(Auckland University of Technology, 2015)Abstract This dissertation explores the occurrence and use of target costing in New Zealand Private Training Establishments (PTEs) and examines the level of target costing (TC) implementations in different TC PTEs. I find ... -
The usefulness of segmental information disclosures and analyst forecast efficiency
(Auckland University of Technology, 2014)The purpose of this study is to examine whether the introduction of International Financial Reporting Standard No: 8 (IFRS 8) - "Operating Segments" has had a significant effect in improving the financial analysts’ ...