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

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aut.embargoNoen_NZ
aut.thirdpc.containsNoen_NZ
aut.thirdpc.permissionNoen_NZ
aut.thirdpc.removedNoen_NZ
dc.contributor.advisorJiang, Haiyan
dc.contributor.advisorHabib, Ashan
dc.contributor.authorZhang, Jian
dc.date.accessioned2011-11-21T23:45:55Z
dc.date.available2011-11-21T23:45:55Z
dc.date.copyright2011
dc.date.created2011
dc.date.issued2011
dc.date.updated2011-11-21T20:15:01Z
dc.description.abstractThe 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.en_NZ
dc.identifier.urihttps://hdl.handle.net/10292/2620
dc.language.isoenen_NZ
dc.publisherAuckland University of Technology
dc.rights.accessrightsOpenAccess
dc.subjectIFRSen_NZ
dc.subjectEarnings qualityen_NZ
dc.subjectAccounting conservatismen_NZ
dc.subjectTimely loss recognitionen_NZ
dc.subjectVoluntary adoptersen_NZ
dc.subjectMandatory adoptersen_NZ
dc.subjectNew Zealanden_NZ
dc.titleThe effect of IFRS adoption on accounting conservatism – New Zealand perspectiveen_NZ
dc.typeThesis
thesis.degree.grantorAuckland University of Technology
thesis.degree.levelMasters Dissertations
thesis.degree.nameMaster of Businessen_NZ
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