Palmerston North
New Zealand
Massey University
SSRN RANKINGS
in Total Papers Citations
Superannuation schemes, pension plans, fair-value earnings, cash flows, New Zealand
New Zealand, Earnings, Income, Listed companies, Disclosure, Persistence, Variability, Predictive ability, Value relevance, Comprehensive income
accrual quality; enforcement; IFRS; institutional oversight
IFRS, earnings quality, discretionary accruals, cash flows
Business failure, Conservatism, Finance companies, New Zealand