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Home > Pacific Accounting Review > Table of contents:Volume 23 issue 3
Pacific Accounting Review
ISSN: 0114-0582
Online from: 1997
Subject Area: Accounting and Finance
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Table of contents:
Volume 23 issue 3
Published: 2011, Start page: p224Special Issue: Financial Regulation: Market and Valuation Impacts
Guest editor(s): Hamish D. Anderson and Ben R. Marshall
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You have access to this item Backfiles Earlycite Abstract only | Article Id: | Article Information: |
|---|---|
| 17003949 | 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 (pp. 224 - 261) Keywords: Continuous disclosure, Disclosure, Informational efficiency, Legislation, Managerial disclosure, New Zealand Article type: Research paper Please login | Abstract & purchase [ HTML & PDF (215kb) ] | Reprints & permissions |
| 17004098 | Do resource consent announcements provide valuable information?: Evidence from New Zealand Carolyn Wirth, Jing Chi, Martin Young (pp. 262 - 285) Keywords: Capital markets, Compliance costs, Economic resources, Environmental disclosures, Information asymmetry, New Zealand, Resource consents Article type: Research paper Please login | Abstract & purchase [ HTML & PDF (130kb) ] | Reprints & permissions |
| 17003978 | The impact of regulatory reforms on the earnings forecasting behaviour of IPO firms Gerry Gallery, Natalie Gallery, Angela Linus (pp. 286 - 315) Keywords: Australia, Commitments test entities, Continuous disclosure, Initial public offerings, Management earnings forecasts, Organizational earnings, Prospectus forecasts, Regulation Article type: Research paper Please login | Abstract & purchase [ HTML & PDF (231kb) ] | Reprints & permissions |
| 17003895 | Does the change of accounting regulation on employee share options give rise to greater scope for earnings management? Hong Nee Ang, Matthew Pinnuck (pp. 316 - 344) Keywords: Australia, Disclosure versus recognition, Earnings management, Employee share options, Employees, Regulation, Share options Article type: Research paper Please login | Abstract & purchase [ HTML & PDF (162kb) ] | Reprints & permissions |
| 17004142 | Australasian cash flow reporting regulation: value relevant? Christopher B. Malone, Udomsak Wongchoti, Alan J. Mitchell (pp. 345 - 367) Keywords: Accounting regulation, Australasian shares, Australia, Cash flow, Disclosure, New Zealand, Regulation, Value impact Article type: Research paper Please login | Abstract & purchase [ HTML & PDF (153kb) ] | Reprints & permissions |
| 17004160 | Goodwill impairment testing under IFRS: a false impossible shore? Tyrone M. Carlin, Nigel Finch (pp. 368 - 392) Keywords: Australia, Creative accounting, Disclosure, Financial reporting, Goodwill, Impairment, International standards Article type: Research paper Please login | Abstract & purchase [ HTML & PDF (127kb) ] | Reprints & permissions |
Guest editorial
| Article Id: | Article Information: |
|---|---|
| 17004037 | Financial regulation: market and valuation impacts Hamish D. Anderson and Ben R. Marshall Abstract | View HTML |
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