Browsing AUT Business School by Author "Laswad, F"

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The Behaviour of Earnings, Accruals and Impairment Loss of Failed New Zealand Finance Companies

Kabir, MH; Laswad, F (Wiley, 2014)

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 ...
The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe

Kabir, MH; Laswad, F (Wiley on behalf of CPA Australia, 2015)

This study examines the impact of improvements in institutional oversight specifically for compliance with International Financial Reporting Standards on accrual quality in Europe. The sample comprises 9339 firm-year ...