Browsing Accounting and Finance Conference Papers by Subject "value relevance"

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Evidence on the impact of International Financial Reporting Standards in New Zealand

Rainsbury, Liz; San Diego, Josefino S.; Walker, Lyndon (2010)

Purpose – This paper examines the financial impact from the adoption of international financial reporting standards (IFRS) on New Zealand (NZ) companies. It analyses the effects of IFRS on the accounting numbers reported ...