Browsing Open Theses & Dissertations by Thesis Supervisor "Rahman, Asheq"
Now showing items 1-6 of 6
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Goodwill Accounting Under the IFRS Impairment-only Approach? An Asia-Pacific Study
(Auckland University of Technology, 2019)The purpose of this thesis is to examine how the International Financial Reporting Standards (IFRS)-based goodwill impairment approach is implemented, and to evaluate the role of national enforcement arrangements in this ... -
The Impact of Wide Social Media Dissemination of Disclosures on Information Asymmetry: A New Zealand Context
(Auckland University of Technology, 2017)The type and number of social media platforms a company uses in their corporate disclosures has received little examination in the disclosure literature. The disclosure literature has noted the differences between social ... -
Motivation and Information Content of Consistency in Non-GAAP Reporting
(Auckland University of Technology, 2020)An observation in the literature is that managers tend to opportunistically use non-GAAP disclosures to manipulate investors’ perceptions of firm performance. Their opportunistic incentives in this regard are noted to lead ... -
Ownership Structures and Stock Price Synchronicity in Brazil and Russia
(Auckland University of Technology, 2017)This thesis investigates how various aspects of ultimate ownership affect the information environment, as measured by stock price synchronicity, of publicly traded companies in Brazil and Russia. Considering the fundamentally ... -
Tribal Connections and Earnings Quality of Companies in Kenya
(Auckland University of Technology, 2019)This study investigates how the dynamics of politically connected firms in Kenya affect the earnings quality of those firms. Prior studies have mostly examined the effects of political connections of the board of directors ... -
The Value of Human Capital: Is Academic Performance Reflected in Academic Salaries
(Auckland University of Technology, 2017)The subject of human capital is of growing importance in accounting and business research in the 21st century. This paper empirically investigates whether an individual’s knowledge, skills and capabilities (human capital) ...