Browsing AUT Business School by Author "Rahman, A"
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8-K Filings, Twitter Activities and Stock Market Reactions
Rahman, A; Debreceny, R (American Accounting Association (AAA), 2015)Twitter has become one of the major channels for information dissemination and communication, which includes companies’ market relevant information. This study investigates how Twitter activities are related to 8-K filings ... -
Audit Failure of New Zealand Finance Companies – an Exploratory Investigation
Kabir, M; Su, L; Rahman, A (Emerald Insight, 2016)Purpose The setting of private finance companies that failed in New Zealand during 2006-2012 was characterized by weaker corporate governance and enforcement of securities law. This paper aims to explore audit failure in ... -
How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases
Kabir, M; Rahman, A (American Accounting Association, 2018)We examine how the International Accounting Standards Board (IASB) used the Conceptual Framework for Financial Reporting (Framework) in developing the new lease accounting standard International Financial Reporting Standard ... -
Inconsistencies and Composition, and the Value Relevance of Non-GAAP Earnings of Red Chip Companies
Rahman, A (American Accounting Association (AAA), 2016)We examine the relevance of non-GAAP earnings (NGE) reporting in annual reports in a less regulated and less intense information environment, the environment of Red Chip companies of the Hong Kong Stock Exchange (HKSE). ... -
The relevance of goodwill accounting and disclosure practice in Vietnam
Nguyen, T; Rahman, A; Nguyen, L (Social Science Electronic Publishing, Inc., 2015)This study examines goodwill and goodwill reporting practices of 69 Vietnamese firms reporting goodwill in their balance sheet over a five year period, 2008-2012. In contrast to the general view that investors in emerging ... -
The Role of Corporate Governance in Accounting Discretion Under IFRS: Goodwill Impairment in Australia
Kabir, M; Rahman, A (Elsevier, 2016)A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate ...