Fawzi Laswad

Massey University

Professor

Palmerston North

New Zealand

SCHOLARLY PAPERS

9

DOWNLOADS

271

CITATIONS
Rank 21,015

SSRN RANKINGS

Top 21,015

in Total Papers Citations

14

Scholarly Papers (9)

1.

An Analysis of the Value of Cash Flow Statements of New Zealand Pension Schemes

British Accounting Review, Vol. 39, No. 4, 2007
Number of pages: 9 Posted: 26 Jun 2008 Last Revised: 10 Aug 2008
Fawzi Laswad and Rachel F. Baskerville
Massey University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 123 (188,402)

Abstract:

Superannuation schemes, pension plans, fair-value earnings, cash flows, New Zealand

2.

The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe

Kabir, H. and Laswad, H. The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe. Australian Accounting Review. Forthcoming.
Number of pages: 40 Posted: 12 Aug 2015
Humayun Kabir and Fawzi Laswad
Faculty of Business & Law, Auckland University of Technology and Massey University
Downloads 26 (306,061)

Abstract:

accrual quality; enforcement; IFRS; institutional oversight

3.

Determinants of Internet Financial Reporting by New Zealand Companies

Journal of International Financial Management and Accounting, Vol. 14, pp. 26-63, 2003
Number of pages: 38 Posted: 19 Mar 2003
Queen's University Belfast, Massey University and University of Canterbury
Downloads 19 (454,586)
Citation 14
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Abstract:

4.

Properties of Net Income and Total Comprehensive Income -- New Zealand Evidence

Kabir, M.H. and Laswad, F. (2011). Properties of net income and total comprehensive income: New Zealand evidence, Accounting Research Journal, 24 (3): 268-289.
Number of pages: 1 Posted: 25 Jul 2015 Last Revised: 10 Aug 2015
Humayun Kabir and Fawzi Laswad
Faculty of Business & Law, Auckland University of Technology and Massey University
Downloads 15 (291,399)

Abstract:

New Zealand, Earnings, Income, Listed companies, Disclosure, Persistence, Variability, Predictive ability, Value relevance, Comprehensive income

5.

Impact of IFRS Adoption in New Zealand on Accounts and Earnings Quality

Australian Accounting Review, Volume 20, Issue 4, pages 343–357, December 2010,
Posted: 09 Aug 2015 Last Revised: 12 Aug 2015
Humayun Kabir, Fawzi Laswad and Ainul Islam
Faculty of Business & Law, Auckland University of Technology, Massey University and Victoria University of Welington - School of Accounting and Commercial Law

Abstract:

IFRS, earnings quality, discretionary accruals, cash flows

6.

The Behaviour of Earnings, Accruals and Impairment Loss of Failed New Zealand Finance Companies

Kabir, H. and Laswad, F. (2014). The Behaviour of Earnings, Accruals and Impairment Losses of Failed New Zealand Finance Companies, Australian Accounting Review, 24 (3): 262-275.
Posted: 25 Jul 2015 Last Revised: 12 Aug 2015
Humayun Kabir and Fawzi Laswad
Faculty of Business & Law, Auckland University of Technology and Massey University

Abstract:

Business failure, Conservatism, Finance companies, New Zealand

7.

Interpretations of Probability Expressions: A Comparison Between Standard-Setters and Accountants

Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
Posted: 16 Apr 2000
Fawzi Laswad and Yuen Teen Mak
Massey University and National University of Singapore (NUS) - Department of Accounting

Abstract:

8.

Classification of Foreign Operations for Financial Reporting

Posted: 05 Apr 1999
Fawzi Laswad and Melvin Roush
Massey University and Pittsburg State University

Abstract:

9.

Summary Financial Reports: Review of International Guidelines and Literature; New Zealand Evidence and Issues

Commerce Division Discussion Paper No. 66
Posted: 30 Mar 1999
Fawzi Laswad, Sidney Weil and Murray B. Clark
Massey University, Lincoln University (NZ) - Accounting Group and Lincoln University

Abstract: