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University: Massey University

You searched for subject:(Financial statements ). Showing records 1 – 14 of 14 total matches.

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Massey University

1. Khan, Shahwali. Volatility, value relevance and predictive power of comprehensive income : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand .

Degree: 2012, Massey University

 Despite analysts' demands for (and standard setters' preferences for) a single statement of comprehensive income, both the IASB and the FASB have not been able… (more)

Subjects/Keywords: Income accounting; Financial risk; Financial statements

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APA (6th Edition):

Khan, S. (2012). Volatility, value relevance and predictive power of comprehensive income : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand . (Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/4087

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Khan, Shahwali. “Volatility, value relevance and predictive power of comprehensive income : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand .” 2012. Thesis, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/4087.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Khan, Shahwali. “Volatility, value relevance and predictive power of comprehensive income : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand .” 2012. Web. 19 Jan 2020.

Vancouver:

Khan S. Volatility, value relevance and predictive power of comprehensive income : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand . [Internet] [Thesis]. Massey University; 2012. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/4087.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Khan S. Volatility, value relevance and predictive power of comprehensive income : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand . [Thesis]. Massey University; 2012. Available from: http://hdl.handle.net/10179/4087

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Massey University

2. Wei, Yi. Three essays on corporate fraud in Chinese listed companies.

Degree: PhD, Finance, 2014, Massey University

 This thesis investigates the detection, processes and capital market impact of corporate fraud in China. Three specific issues are researched in the Chinese context through… (more)

Subjects/Keywords: Misleading financial statements; Corporations; Corrupt practices; China

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APA (6th Edition):

Wei, Y. (2014). Three essays on corporate fraud in Chinese listed companies. (Doctoral Dissertation). Massey University. Retrieved from http://hdl.handle.net/10179/8280

Chicago Manual of Style (16th Edition):

Wei, Yi. “Three essays on corporate fraud in Chinese listed companies.” 2014. Doctoral Dissertation, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/8280.

MLA Handbook (7th Edition):

Wei, Yi. “Three essays on corporate fraud in Chinese listed companies.” 2014. Web. 19 Jan 2020.

Vancouver:

Wei Y. Three essays on corporate fraud in Chinese listed companies. [Internet] [Doctoral dissertation]. Massey University; 2014. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/8280.

Council of Science Editors:

Wei Y. Three essays on corporate fraud in Chinese listed companies. [Doctoral Dissertation]. Massey University; 2014. Available from: http://hdl.handle.net/10179/8280


Massey University

3. Barcham, Rachael. Control-based consolidation : FRS 37 and its effect on the value relevance of consolidated financial statements in New Zealand : a thesis presented in partial fulfillment of the requirement for the Master of Business Studies (Accountancy) at Massey University, Albany, Auckland .

Degree: 2014, Massey University

 Purpose: The purpose of this thesis is to determine whether the requirement for New Zealand organisations to switch from the ownership-based method of consolidation to… (more)

Subjects/Keywords: Consolidated financial statements; Accounting standards, New Zealand; FRS 37; SSAP 8; Value relevance; Financial statements

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APA (6th Edition):

Barcham, R. (2014). Control-based consolidation : FRS 37 and its effect on the value relevance of consolidated financial statements in New Zealand : a thesis presented in partial fulfillment of the requirement for the Master of Business Studies (Accountancy) at Massey University, Albany, Auckland . (Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/6271

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Barcham, Rachael. “Control-based consolidation : FRS 37 and its effect on the value relevance of consolidated financial statements in New Zealand : a thesis presented in partial fulfillment of the requirement for the Master of Business Studies (Accountancy) at Massey University, Albany, Auckland .” 2014. Thesis, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/6271.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Barcham, Rachael. “Control-based consolidation : FRS 37 and its effect on the value relevance of consolidated financial statements in New Zealand : a thesis presented in partial fulfillment of the requirement for the Master of Business Studies (Accountancy) at Massey University, Albany, Auckland .” 2014. Web. 19 Jan 2020.

Vancouver:

Barcham R. Control-based consolidation : FRS 37 and its effect on the value relevance of consolidated financial statements in New Zealand : a thesis presented in partial fulfillment of the requirement for the Master of Business Studies (Accountancy) at Massey University, Albany, Auckland . [Internet] [Thesis]. Massey University; 2014. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/6271.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Barcham R. Control-based consolidation : FRS 37 and its effect on the value relevance of consolidated financial statements in New Zealand : a thesis presented in partial fulfillment of the requirement for the Master of Business Studies (Accountancy) at Massey University, Albany, Auckland . [Thesis]. Massey University; 2014. Available from: http://hdl.handle.net/10179/6271

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Massey University

4. Chagnaadorj, Oyuntsend. The predictive ability and classification shifting of discontinued operations under IFRS-5 : a dissertation submitted to the Graduate Research School of Massey University and Business School in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy Massey University, Albany, New Zealand .

Degree: 2018, Massey University

 Considerable attention has been directed towards the impact of International Financial Reporting Standards (IFRS) by the business community and regulators. IFRS-5 Non-current Assets Held for… (more)

Subjects/Keywords: International financial reporting standards; Accounting  – Standards  – Australia; Financial statements  – Standards  – Australia

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APA (6th Edition):

Chagnaadorj, O. (2018). The predictive ability and classification shifting of discontinued operations under IFRS-5 : a dissertation submitted to the Graduate Research School of Massey University and Business School in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy Massey University, Albany, New Zealand . (Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/14130

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Chagnaadorj, Oyuntsend. “The predictive ability and classification shifting of discontinued operations under IFRS-5 : a dissertation submitted to the Graduate Research School of Massey University and Business School in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy Massey University, Albany, New Zealand .” 2018. Thesis, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/14130.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Chagnaadorj, Oyuntsend. “The predictive ability and classification shifting of discontinued operations under IFRS-5 : a dissertation submitted to the Graduate Research School of Massey University and Business School in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy Massey University, Albany, New Zealand .” 2018. Web. 19 Jan 2020.

Vancouver:

Chagnaadorj O. The predictive ability and classification shifting of discontinued operations under IFRS-5 : a dissertation submitted to the Graduate Research School of Massey University and Business School in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy Massey University, Albany, New Zealand . [Internet] [Thesis]. Massey University; 2018. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/14130.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Chagnaadorj O. The predictive ability and classification shifting of discontinued operations under IFRS-5 : a dissertation submitted to the Graduate Research School of Massey University and Business School in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy Massey University, Albany, New Zealand . [Thesis]. Massey University; 2018. Available from: http://hdl.handle.net/10179/14130

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Massey University

5. Miah, Muhammad Shahin. Accounting standards complexity, audit fees and financial analyst forecasts in Australia : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand .

Degree: 2017, Massey University

 While the beneficial effects of International Financial Reporting Standards (IFRS) on financial reporting quality, cost of capital, cross-country investment, corporate decision making and governance are… (more)

Subjects/Keywords: Accounting; Standards; Financial statements; Auditors; Fees; Investment analysis; Australia; International Financial Reporting Standards; Research Subject Categories::SOCIAL SCIENCES::Business and economics

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APA (6th Edition):

Miah, M. S. (2017). Accounting standards complexity, audit fees and financial analyst forecasts in Australia : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand . (Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/12504

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Miah, Muhammad Shahin. “Accounting standards complexity, audit fees and financial analyst forecasts in Australia : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand .” 2017. Thesis, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/12504.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Miah, Muhammad Shahin. “Accounting standards complexity, audit fees and financial analyst forecasts in Australia : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand .” 2017. Web. 19 Jan 2020.

Vancouver:

Miah MS. Accounting standards complexity, audit fees and financial analyst forecasts in Australia : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand . [Internet] [Thesis]. Massey University; 2017. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/12504.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Miah MS. Accounting standards complexity, audit fees and financial analyst forecasts in Australia : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand . [Thesis]. Massey University; 2017. Available from: http://hdl.handle.net/10179/12504

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Massey University

6. Hart, Carol Jean. An examination of the accounting treatment and value relevance of intangible assets in publicly listed New Zealand companies.

Degree: Master of Business Studies, Accounting, 2002, Massey University

 With little current public information on intangible asset capitalisation in the New Zealand environment, this study uses companies listed on the New Zealand Stock Exchange… (more)

Subjects/Keywords: Intangible assets; Corporation capitalisation; Financial statements; Asset value

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APA (6th Edition):

Hart, C. J. (2002). An examination of the accounting treatment and value relevance of intangible assets in publicly listed New Zealand companies. (Masters Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/7046

Chicago Manual of Style (16th Edition):

Hart, Carol Jean. “An examination of the accounting treatment and value relevance of intangible assets in publicly listed New Zealand companies.” 2002. Masters Thesis, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/7046.

MLA Handbook (7th Edition):

Hart, Carol Jean. “An examination of the accounting treatment and value relevance of intangible assets in publicly listed New Zealand companies.” 2002. Web. 19 Jan 2020.

Vancouver:

Hart CJ. An examination of the accounting treatment and value relevance of intangible assets in publicly listed New Zealand companies. [Internet] [Masters thesis]. Massey University; 2002. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/7046.

Council of Science Editors:

Hart CJ. An examination of the accounting treatment and value relevance of intangible assets in publicly listed New Zealand companies. [Masters Thesis]. Massey University; 2002. Available from: http://hdl.handle.net/10179/7046


Massey University

7. Adams, Michael Bryan. Determinants of voluntary disclosure by New Zealand life insurance companies.

Degree: PhD, Accountancy, 1996, Massey University

 Surveys carried out in international insurance markets, including New Zealand, indicate that there is considerable diversity in the levels of voluntary disclosure made by companies… (more)

Subjects/Keywords: Disclosure (Accounting); Life insurance; Insurance companies; Financial statements

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APA (6th Edition):

Adams, M. B. (1996). Determinants of voluntary disclosure by New Zealand life insurance companies. (Doctoral Dissertation). Massey University. Retrieved from http://hdl.handle.net/10179/2820

Chicago Manual of Style (16th Edition):

Adams, Michael Bryan. “Determinants of voluntary disclosure by New Zealand life insurance companies.” 1996. Doctoral Dissertation, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/2820.

MLA Handbook (7th Edition):

Adams, Michael Bryan. “Determinants of voluntary disclosure by New Zealand life insurance companies.” 1996. Web. 19 Jan 2020.

Vancouver:

Adams MB. Determinants of voluntary disclosure by New Zealand life insurance companies. [Internet] [Doctoral dissertation]. Massey University; 1996. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/2820.

Council of Science Editors:

Adams MB. Determinants of voluntary disclosure by New Zealand life insurance companies. [Doctoral Dissertation]. Massey University; 1996. Available from: http://hdl.handle.net/10179/2820


Massey University

8. Tower, Gregory Dean. Accounting regulation as an instrument of public accountability : a case study of New Zealand.

Degree: PhD, Accountancy, 1991, Massey University

 This thesis highlights the importance and privileges of corporations with the obligation to provide information to society about their activities. The primary reporting vehicle is… (more)

Subjects/Keywords: Accounting; Standards; Corporation reports; Financial statements; New Zealand

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APA (6th Edition):

Tower, G. D. (1991). Accounting regulation as an instrument of public accountability : a case study of New Zealand. (Doctoral Dissertation). Massey University. Retrieved from http://hdl.handle.net/10179/3109

Chicago Manual of Style (16th Edition):

Tower, Gregory Dean. “Accounting regulation as an instrument of public accountability : a case study of New Zealand.” 1991. Doctoral Dissertation, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/3109.

MLA Handbook (7th Edition):

Tower, Gregory Dean. “Accounting regulation as an instrument of public accountability : a case study of New Zealand.” 1991. Web. 19 Jan 2020.

Vancouver:

Tower GD. Accounting regulation as an instrument of public accountability : a case study of New Zealand. [Internet] [Doctoral dissertation]. Massey University; 1991. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/3109.

Council of Science Editors:

Tower GD. Accounting regulation as an instrument of public accountability : a case study of New Zealand. [Doctoral Dissertation]. Massey University; 1991. Available from: http://hdl.handle.net/10179/3109


Massey University

9. Md Salleh, Mohd Fairuz Bin. Political influence, corporate governance and financial reporting quality : evidence from companies in Malaysia.

Degree: PhD, Accountancy, 2009, Massey University

 This study investigates the relationship between political influence, corporate governance and financial reporting quality using Malaysian data spanning 1999-2003. The study builds upon agency theory,… (more)

Subjects/Keywords: Corporate governance, Malaysia; Financial statements, Malaysia; Malaysia; Political influence

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APA (6th Edition):

Md Salleh, M. F. B. (2009). Political influence, corporate governance and financial reporting quality : evidence from companies in Malaysia. (Doctoral Dissertation). Massey University. Retrieved from http://hdl.handle.net/10179/3633

Chicago Manual of Style (16th Edition):

Md Salleh, Mohd Fairuz Bin. “Political influence, corporate governance and financial reporting quality : evidence from companies in Malaysia.” 2009. Doctoral Dissertation, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/3633.

MLA Handbook (7th Edition):

Md Salleh, Mohd Fairuz Bin. “Political influence, corporate governance and financial reporting quality : evidence from companies in Malaysia.” 2009. Web. 19 Jan 2020.

Vancouver:

Md Salleh MFB. Political influence, corporate governance and financial reporting quality : evidence from companies in Malaysia. [Internet] [Doctoral dissertation]. Massey University; 2009. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/3633.

Council of Science Editors:

Md Salleh MFB. Political influence, corporate governance and financial reporting quality : evidence from companies in Malaysia. [Doctoral Dissertation]. Massey University; 2009. Available from: http://hdl.handle.net/10179/3633


Massey University

10. Sampson, Vivienne Mary. Earnings management and corporate governance in New Zealand.

Degree: Master of Business Studies, Accountancy, 2003, Massey University

 Despite the enormous body of literature on earnings management, little research has been done in New Zealand. Corporate governance is recognised worldwide as a means… (more)

Subjects/Keywords: Corporations; New Zealand; Accounting; Corrupt practices; Financial Statements

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APA (6th Edition):

Sampson, V. M. (2003). Earnings management and corporate governance in New Zealand. (Masters Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/6022

Chicago Manual of Style (16th Edition):

Sampson, Vivienne Mary. “Earnings management and corporate governance in New Zealand.” 2003. Masters Thesis, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/6022.

MLA Handbook (7th Edition):

Sampson, Vivienne Mary. “Earnings management and corporate governance in New Zealand.” 2003. Web. 19 Jan 2020.

Vancouver:

Sampson VM. Earnings management and corporate governance in New Zealand. [Internet] [Masters thesis]. Massey University; 2003. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/6022.

Council of Science Editors:

Sampson VM. Earnings management and corporate governance in New Zealand. [Masters Thesis]. Massey University; 2003. Available from: http://hdl.handle.net/10179/6022


Massey University

11. Macfarquhar, Clay Colin. Value based performance reporting : a study of the information used by Australasian analysts in their assessment of long-term firm performance (value) : a thesis presented in partial fulfillment of the requirements for the degree of Master of Business Studies in Accounting, Massey University .

Degree: 2007, Massey University

 Public company shareholders and potential investors rely on statutory and voluntary disclosures to enable an informed assessment of company performance and value. It is widely… (more)

Subjects/Keywords: Financial statements; Disclosure in accounting; Business enterprises  – Valuation

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APA (6th Edition):

Macfarquhar, C. C. (2007). Value based performance reporting : a study of the information used by Australasian analysts in their assessment of long-term firm performance (value) : a thesis presented in partial fulfillment of the requirements for the degree of Master of Business Studies in Accounting, Massey University . (Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/13953

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Macfarquhar, Clay Colin. “Value based performance reporting : a study of the information used by Australasian analysts in their assessment of long-term firm performance (value) : a thesis presented in partial fulfillment of the requirements for the degree of Master of Business Studies in Accounting, Massey University .” 2007. Thesis, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/13953.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Macfarquhar, Clay Colin. “Value based performance reporting : a study of the information used by Australasian analysts in their assessment of long-term firm performance (value) : a thesis presented in partial fulfillment of the requirements for the degree of Master of Business Studies in Accounting, Massey University .” 2007. Web. 19 Jan 2020.

Vancouver:

Macfarquhar CC. Value based performance reporting : a study of the information used by Australasian analysts in their assessment of long-term firm performance (value) : a thesis presented in partial fulfillment of the requirements for the degree of Master of Business Studies in Accounting, Massey University . [Internet] [Thesis]. Massey University; 2007. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/13953.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Macfarquhar CC. Value based performance reporting : a study of the information used by Australasian analysts in their assessment of long-term firm performance (value) : a thesis presented in partial fulfillment of the requirements for the degree of Master of Business Studies in Accounting, Massey University . [Thesis]. Massey University; 2007. Available from: http://hdl.handle.net/10179/13953

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Massey University

12. Ambler, Ian. Accounting for the elephant in the room : disclosure of intangible assets in New Zealand public companies : a thesis submitted to meet the requirements of Paper 152.800 (100 points) towards the degree of Master of Management, Department of Management, College of Business, Massey University .

Degree: 2006, Massey University

 Company market values often exceed the values that are published in company annual reports. One popular explanation for this discrepancy is that traditional company accounting… (more)

Subjects/Keywords: New Zealand; Intangible property  – Measurement; Valuation; Disclosure in accounting; Corporation reports; Financial statements

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APA (6th Edition):

Ambler, I. (2006). Accounting for the elephant in the room : disclosure of intangible assets in New Zealand public companies : a thesis submitted to meet the requirements of Paper 152.800 (100 points) towards the degree of Master of Management, Department of Management, College of Business, Massey University . (Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/10468

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Ambler, Ian. “Accounting for the elephant in the room : disclosure of intangible assets in New Zealand public companies : a thesis submitted to meet the requirements of Paper 152.800 (100 points) towards the degree of Master of Management, Department of Management, College of Business, Massey University .” 2006. Thesis, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/10468.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Ambler, Ian. “Accounting for the elephant in the room : disclosure of intangible assets in New Zealand public companies : a thesis submitted to meet the requirements of Paper 152.800 (100 points) towards the degree of Master of Management, Department of Management, College of Business, Massey University .” 2006. Web. 19 Jan 2020.

Vancouver:

Ambler I. Accounting for the elephant in the room : disclosure of intangible assets in New Zealand public companies : a thesis submitted to meet the requirements of Paper 152.800 (100 points) towards the degree of Master of Management, Department of Management, College of Business, Massey University . [Internet] [Thesis]. Massey University; 2006. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/10468.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ambler I. Accounting for the elephant in the room : disclosure of intangible assets in New Zealand public companies : a thesis submitted to meet the requirements of Paper 152.800 (100 points) towards the degree of Master of Management, Department of Management, College of Business, Massey University . [Thesis]. Massey University; 2006. Available from: http://hdl.handle.net/10179/10468

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

13. Abdul Adzis, Azira. The impact of international financial reporting standards (IFRS) on bank loan loss provisioning behaviour and bank earnings volatility.

Degree: PhD, Banking Studies, 2012, Massey University

 This thesis explores the impact of the adoption of IAS 39 under the new accounting standards, the International Financial Reporting Standards (IFRS), on bank income… (more)

Subjects/Keywords: International financial reporting standards; Financial statements; Standards; International business enterprises; Accounting; Banks

…allowance in the bank’s financial statements… …12 Figure 2: Example of valuation for fair value of financial assets and liabilities… …52 Figure 3: Carrying value and fair value of financial instruments… 

Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7

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APA (6th Edition):

Abdul Adzis, A. (2012). The impact of international financial reporting standards (IFRS) on bank loan loss provisioning behaviour and bank earnings volatility. (Doctoral Dissertation). Massey University. Retrieved from http://hdl.handle.net/10179/3956

Chicago Manual of Style (16th Edition):

Abdul Adzis, Azira. “The impact of international financial reporting standards (IFRS) on bank loan loss provisioning behaviour and bank earnings volatility.” 2012. Doctoral Dissertation, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/3956.

MLA Handbook (7th Edition):

Abdul Adzis, Azira. “The impact of international financial reporting standards (IFRS) on bank loan loss provisioning behaviour and bank earnings volatility.” 2012. Web. 19 Jan 2020.

Vancouver:

Abdul Adzis A. The impact of international financial reporting standards (IFRS) on bank loan loss provisioning behaviour and bank earnings volatility. [Internet] [Doctoral dissertation]. Massey University; 2012. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/3956.

Council of Science Editors:

Abdul Adzis A. The impact of international financial reporting standards (IFRS) on bank loan loss provisioning behaviour and bank earnings volatility. [Doctoral Dissertation]. Massey University; 2012. Available from: http://hdl.handle.net/10179/3956


Massey University

14. Muhammadi, Abdul Haris. Three essays on political connections, financial reporting, and auditing : evidence from Indonesian listed companies.

Degree: PhD, Accountancy, 2016, Massey University

 This research examines the association between political connections and related party transactions (RPTs). This study also investigates whether politically-connected firms use RPTs to tunnel resources… (more)

Subjects/Keywords: Financial statements; Corporation reports; Disclosure of information; Auditing; Business and politics; Indonesia; Political connections; Politically connected firms; Related party transactions; Tunnelling; Earning management; Auditor choice; Research Subject Categories::SOCIAL SCIENCES::Business and economics::Business studies

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APA (6th Edition):

Muhammadi, A. H. (2016). Three essays on political connections, financial reporting, and auditing : evidence from Indonesian listed companies. (Doctoral Dissertation). Massey University. Retrieved from http://hdl.handle.net/10179/10593

Chicago Manual of Style (16th Edition):

Muhammadi, Abdul Haris. “Three essays on political connections, financial reporting, and auditing : evidence from Indonesian listed companies.” 2016. Doctoral Dissertation, Massey University. Accessed January 19, 2020. http://hdl.handle.net/10179/10593.

MLA Handbook (7th Edition):

Muhammadi, Abdul Haris. “Three essays on political connections, financial reporting, and auditing : evidence from Indonesian listed companies.” 2016. Web. 19 Jan 2020.

Vancouver:

Muhammadi AH. Three essays on political connections, financial reporting, and auditing : evidence from Indonesian listed companies. [Internet] [Doctoral dissertation]. Massey University; 2016. [cited 2020 Jan 19]. Available from: http://hdl.handle.net/10179/10593.

Council of Science Editors:

Muhammadi AH. Three essays on political connections, financial reporting, and auditing : evidence from Indonesian listed companies. [Doctoral Dissertation]. Massey University; 2016. Available from: http://hdl.handle.net/10179/10593

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