Browsing Open Theses & Dissertations by Thesis Supervisor "Jiang, Haiyan"
Now showing items 1-5 of 5
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Audit firm industry specialization, Discretionary accruals and Stock Price Synchronicity
(Auckland University of Technology, 2013)The study investigates the association between earnings quality and stock price synchronicity. Stock price synchronicity is a measure of the relative amount of firm specific information impounded into stock price. Prior ... -
Cultural obstacles to the implementation of global accounting standards in China
(Auckland University of Technology, 2013)The purpose of this study is to investigate the cultural and educational issues affecting the implementation of the IFRS-based accounting standards in China. The IASB has a goal to develop a single set of principle-based ... -
The effect of IFRS adoption on accounting conservatism – New Zealand perspective
(Auckland University of Technology, 2011)The impact of adopting International Financial Reporting Standards (IFRS) on earnings quality is intensively researched in recent years. This study investigates whether IFRS adoption has a positive effect on earnings quality ... -
New evidence on real earnings management: an international investigation
(Auckland University of Technology, 2015)Real earnings management has attracted increasing attention in accounting research (Roychowdhury, 2006; Cohen et al., 2008; Gunny, 2010; Zang, 2012). However, real earnings management has still received relatively light ... -
Voluntary disclosures and the stock price synchronicity - evidence from New Zealand
(Auckland University of Technology, 2014)This paper investigates if there is a significant association between the informational opacity of the firm which is measured by voluntary disclosure levels, and the extent of firm-specific information incorporated into ...