Stephen M. Courtenay

Massey University

Associate Professor

School of Accountancy

Massey University

Auckland, Auckland

New Zealand

SCHOLARLY PAPERS

3

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Top 22,579

in Total Papers Downloads

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SSRN CITATIONS

1

CROSSREF CITATIONS

7

Scholarly Papers (3)

1.

The Effect of IFRS and its Enforcement on Earnings Management: An International Comparison

Number of pages: 43 Posted: 16 Sep 2009
Lei Cai, Asheq Razaur Rahman and Stephen M. Courtenay
Massey University - School of Accountancy, School of Accountancy, Massey University and Massey University
Downloads 2,911 (6,194)
Citation 23

Abstract:

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IFRS, Enforcement, Earnings Management, Institutions

2.

Value Relevance of Comprehensive Income

2014 Financial Markets & Corporate Governance Conference
Number of pages: 45 Posted: 07 Jan 2014
Shahwali Khan, Michael E. Bradbury and Stephen M. Courtenay
Institute of Management Sciences - Peshawar, Unaffiliated Authors and Massey University
Downloads 295 (145,027)

Abstract:

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Value Relevance, Comprehensive Income, Other Comprehensive Income, Asset Revaluations

3.

Value Relevance of Mandated Comprehensive Income Disclosures

Posted: 28 Oct 2000
Steven F. Cahan, Stephen M. Courtenay, Paul L. Gronewoller and David Upton
, Massey University, Colorado State University, Fort Collins - College of Business and University of North Carolina (UNC) at Greensboro

Abstract:

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Comprehensive income, value relevance, disclosure