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

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aut.relation.endpage275
aut.relation.issue3en_NZ
aut.relation.journalAustralian Accounting Reviewen_NZ
aut.relation.pages14
aut.relation.startpage262
aut.relation.volume24en_NZ
aut.researcherKabir, Mohammad
dc.contributor.authorKabir, MHen_NZ
dc.contributor.authorLaswad, Fen_NZ
dc.contributor.editorCarlin, TMen_NZ
dc.date.accessioned2019-09-05T03:22:47Z
dc.date.available2019-09-05T03:22:47Z
dc.date.copyright2014-09-26en_NZ
dc.date.issued2014-09-26en_NZ
dc.description.abstractThis 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 are likely to contain clues to future failures of finance companies. The hypotheses are tested by examining the trend of earnings after tax (EAT), accruals and impairment losses of 32 finance companies that failed from 2006 to 2011. Data were collected from the annual reports of the sampled companies and the first reports of receivers of failed companies. The study finds that EAT and accruals declined, and impairment losses increased significantly in the last two financial statements prior to failure, when compared with other years. This suggests that changes in EAT, accruals and impairment losses may provide indications of impending failure.en_NZ
dc.identifier.citationAustralian Accounting Review, 24(3), 262-275.
dc.identifier.doi10.1111/auar.12028
dc.identifier.issn1835-2561en_NZ
dc.identifier.urihttps://hdl.handle.net/10292/12794
dc.publisherWileyen_NZ
dc.relation.urihttp://onlinelibrary.wiley.com/doi/10.1111/auar.12028/abstracten_NZ
dc.rightsThis is the pre-peer reviewed version of the following article: Australian Accounting Review, 24(3), 262-275, which has been published in final form at [see DOI]. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.
dc.rights.accessrightsOpenAccessen_NZ
dc.titleThe Behaviour of Earnings, Accruals and Impairment Loss of Failed New Zealand Finance Companiesen_NZ
dc.typeJournal Article
pubs.elements-id173103
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Business & Law
pubs.organisational-data/AUT/Business & Law/Accounting
pubs.organisational-data/AUT/Business & Law/Accounting/Accounting PBRF 2012
pubs.organisational-data/AUT/Faculty of Business, Economics and Law
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/Accounting
pubs.organisational-data/AUT/PBRF
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Accounting Department PBRF 2018
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Faculty Review Team PBRF 2018
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