Pacific Accounting Review: Volume 23 Issue 3

The impact of New Zealand's disclosure reform on differential managerial disclosure behaviour for good news versus bad news firms

Alastair Marsden, Russell Poskitt, Yinjian Wang

The purpose of this paper is to investigate the impact of the introduction of New Zealand's statutory‐backed continuous disclosure regime enacted in December 2002 on the…

Do resource consent announcements provide valuable information?: Evidence from New Zealand

Carolyn Wirth, Jing Chi, Martin Young

Investor access to timely, financial resource consent information is problematic, consequently the purpose of this paper is to investigate the economic importance of New Zealand…

The impact of regulatory reforms on the earnings forecasting behaviour of IPO firms

Gerry Gallery, Natalie Gallery, Angela Linus

The purpose of this paper is to jointly assess the impact of regulatory reform for corporate fundraising in Australia (CLERP Act 1999) and the relaxation of ASX admission rules in…

Does the change of accounting regulation on employee share options give rise to greater scope for earnings management?

Hong Nee Ang, Matthew Pinnuck

The purpose of this paper is to address the concern about the impact of accounting regulatory change pertaining to employee share options (ESOs) on earnings management. Following…

Australasian cash flow reporting regulation: value relevant?

Christopher B. Malone, Udomsak Wongchoti, Alan J. Mitchell

This paper provides empirical support for the introduction of cash flow disclosure regulation issued by Australasian accounting bodies, AASB and NZICA (formerly NZSA), between…

Goodwill impairment testing under IFRS: a false impossible shore?

Tyrone M. Carlin, Nigel Finch

The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to provide evidence of the extent of compliance with respect to the…

Financial regulation: market and valuation impacts

Hamish D. Anderson, Ben R. Marshall