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IFRS in New Zealand: effects on financial statements and ratios

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
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2001Empirical research on accounting choice1,764 cited
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1997An International Comparison of Derivatives Use136 cited

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2011Properties of net income and total comprehensive income: New Zealand evidence39 cited
2020Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia37 cited
2015The volatility of comprehensive income and its association with market risk33 cited
2014Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK33 cited
2015Longer term audit costs of IFRS and the differential impact of implied auditor cost structures29 cited
2015The roles of book‐tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption26 cited
2011

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

23 cited

2015On the relationship between financial and non-financial factors22 cited

2015Insights into accounting choice from the adoption timing of I nternational F inancial R eporting S tandards22 cited

2020Consequences and determinants of IFRS convergence in India22 cited

2018Does IFRS make analysts more efficient in using fundamental information included in financial statements?21 cited

2013After the quake: The complex dance of local government, national government and accounting21 cited

2012The Impact of IFRS Adoption on Public Sector Financial Statements20 cited

2015Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK18 cited

2016Convergence of accounting standards and financial reporting externality: evidence from mandatory IFRS adoption18 cited

2020What accounting standards were the cause of enforcement actions following IFRS adoption?18 cited