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The effect of IFRS adoption on accounting conservatism – New Zealand perspective

Files

Dissertation(429.11 KB)

Date

2011

Authors

Supervisor

Jiang, Haiyan
Habib, Ashan

Item type

Thesis

Degree name

Master of Business

Journal Title

Journal ISSN

Volume Title

Publisher

Auckland University of Technology

Abstract

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 proxied by accounting conservatism in New Zealand. The results suggest the existence of conditional conservatism for both pre- and post-adoption of IFRS. Furthermore, accounting conservatism is increased after the adoption of IFRS in New Zealand. Finally, accounting conservatism is improved for mandatory adopters but not for voluntary adopters after IFRS adoption. Thus, the overall findings suggest that the adoption of IFRS in New Zealand has a positive impact on earnings quality which stays in sharp contrast to the results of prior New Zealand studies/research.

Description

Keywords

IFRS, Earnings quality, Accounting conservatism, Timely loss recognition, Voluntary adopters, Mandatory adopters, New Zealand

Source

DOI

Publisher's version

Rights statement

Permanent link

https://hdl.handle.net/10292/2620

Collections

Masters Dissertations