Tony van Zijl

Victoria University of Wellington - Faculty of Commerce and Administration

RH 606, Pipitea Campus, 6th Floor, Rutherford Hous

23 Lambton Quay

Wellington

Australia

  • Victoria University of Wellington - Faculty of Commerce and Administration

SCHOLARLY PAPERS

48

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14,955

SSRN CITATIONS

20

CROSSREF CITATIONS

84

Scholarly Papers (48)

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1.

Measures of Accounting Conservatism: A Construct Validity Perspective

Journal of Accounting Literature, Forthcoming
Number of pages: 61 Posted: 29 Sep 2008 Last Revised: 20 May 2011
Richard Zhe Wang, Ciaran Ó Hogartaigh and Tony van Zijl
Eastern Illinois University, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 2,412 (5,311)

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accounting conservatism, measurement, construct validity

2.

A Signaling Theory of Accounting Conservatism

Number of pages: 50 Posted: 08 Jun 2009 Last Revised: 20 May 2011
Richard Zhe Wang, Ciaran Ó Hogartaigh and Tony van Zijl
Eastern Illinois University, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 1,895 (8,022)
Citation 1

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accounting conservatism, Basu, asymmetric timeliness, risk, signaling, game theory

3.

The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World

International Journal of Accounting, 47(3), 333-355
Number of pages: 36 Posted: 04 Feb 2010 Last Revised: 27 Sep 2012
Noor Houqe, Tony van Zijl, Keitha L. Dunstan and A.K.M. Waresul Karim
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs
Downloads 1,744 (9,169)
Citation 3

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earnings quality, discretionary accruals, accruals quality, earnings persistence, micro governance, and macro governance

4.

Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market

Number of pages: 32 Posted: 07 Mar 2010 Last Revised: 21 Aug 2011
Wan Adibah Wan Ismail, Tony van Zijl and Keitha L. Dunstan
Universiti Teknologi MARA (UiTM) - Faculty of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration and Bond University - School of Business
Downloads 1,280 (15,036)
Citation 4

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Earnings Quality, Accounting Standards, IFRS, Financial Reporting, Malaysia

5.

Identifying Decision Useful Information With the Matrix Format Income Statement

Downloads 976 ( 22,606)
Citation 12

Identifying Decision Useful Information With the Matrix Format Income Statement

Number of pages: 41 Posted: 16 Feb 2007
Ann Tarca, Philip R. Brown, Phil Hancock, David R. Woodliff, Michael E. Bradbury and Tony van Zijl
University of Western Australia, UWA Business School, M250, University of Western Australia, University of Western Australia, Massey University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 973 (22,303)
Citation 8

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comprehensive income, matrix income statement, performance reporting, IASB

Identifying Decision Useful Information with the Matrix Format Income Statement

Journal of International Financial Management & Accounting, Vol. 19, No. 2, pp. 184-217, Summer 2008
Number of pages: 34 Posted: 06 May 2008
Ann Tarca, David R. Woodliff, Phil Hancock, Philip R. Brown, Michael E. Bradbury and Tony van Zijl
University of Western Australia, University of Western Australia, University of Western Australia, UWA Business School, M250, Massey University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 3 (663,879)
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6.

Does Corporate Governance affect Earnings Quality: Preliminary Evidence from an Emerging Market

A T Business Review, 7(3), 48-57, 2011
Number of pages: 12 Posted: 18 Dec 2010 Last Revised: 26 Dec 2017
Noor Houqe, Tony van Zijl, Keitha L. Dunstan and A.K.M. Waresul Karim
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs
Downloads 883 (26,110)

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earnings quality, discretionary accruals, corporate governance

7.

Value Relevance of Environmental, Social and Governance Disclosure

Downloads 650 ( 39,703)
Citation 1

Value Relevance of Environmental, Social and Governance Disclosure

Handbook of Finance and Sustainability, 2016
Number of pages: 59 Posted: 10 Jan 2014 Last Revised: 19 Dec 2017
Zuraida Zuraida, Noor Houqe and Tony van Zijl
Victoria University of Wellington, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 528 (51,450)
Citation 1

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Value relevance, non-financial information, ESG

Value Relevance of Environmental, Social, and Governance Disclosure

Handbook of Finance and Sustainability, 2016
Number of pages: 59 Posted: 27 Jan 2016 Last Revised: 19 Dec 2017
Zuraida Zuraida, Noor Houqe and Tony van Zijl
Victoria University of Wellington, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 122 (232,799)

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Value relevance, non-financial information, ESG

8.

The Economic Consequences of IFRS Adoption: Evidence from in New Zealand

Journal of International Accounting Auditing and Taxation, 2016, 27:40-48
Number of pages: 20 Posted: 09 Sep 2011 Last Revised: 30 Apr 2017
Noor Houqe, Reza Monem and Tony van Zijl
School of Accountancy, Griffith University - Griffith Business School and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 466 (60,969)

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Cost of equity capital, IFRS adoption, Economic consequences

9.

The Impact of Default Risk on the Basu Measure of Accounting Conservatism

Number of pages: 43 Posted: 06 Oct 2008 Last Revised: 24 May 2011
Richard Zhe Wang, Ciaran Ó Hogartaigh and Tony van Zijl
Eastern Illinois University, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 465 (61,131)
Citation 1

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accounting conservatism, financial reporting, Basu model, asymmetric timeliness, financial distress

10.

Corporate Ethics and Auditor Choice – International Evidence

Research in Accounting Regulations, Forthcoming
Number of pages: 31 Posted: 12 Apr 2010 Last Revised: 30 Apr 2017
Noor Houqe, Tony van Zijl, Keitha L. Dunstan and A.K.M. Waresul Karim
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs
Downloads 443 (64,822)

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Ethics, board ethics, auditor quality, board size, corporate ethics

11.

The Effects of Non-Audit Services and Audit-Firm Tenure on Earnings Conservatism: Evidence from Family Firms in Malaysia

CAAA Annual Conference 2010
Number of pages: 35 Posted: 11 Jan 2010 Last Revised: 03 May 2012
Khairul Anuar Kamarudin, Keitha L. Dunstan and Tony van Zijl
Universiti Teknologi Mara, Bond University - School of Business and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 436 (66,099)

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Earnings Conservatism, Auditor Tenure, Non-audit services

12.

Government Quality, Auditor Choice and Adoption of IFRS: A Cross Country Analysis

Downloads 367 ( 81,020)

Government Quality, Auditor Choice and Adoption of IFRS: A Cross Country Analysis

Advances in Accounting, 28(2),307-316
Number of pages: 49 Posted: 02 Jan 2012 Last Revised: 04 Jan 2013
Noor Houqe, Reza Monem and Tony van Zijl
School of Accountancy, Griffith University - Griffith Business School and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 235 (130,518)

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Government quality, Auditor quality, IFRS

Government Quality, the Adoption of IFRS and Auditor Choice: A Cross Country Analysis

Advances in Accounting, 28(2),307-316
Number of pages: 22 Posted: 18 Sep 2011 Last Revised: 04 Jan 2013
Noor Houqe, Tony van Zijl and Reza Monem
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration and Griffith University - Griffith Business School
Downloads 132 (219,028)

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Government quality, Big 4, IFRS, Auditor quality, Investor protection

13.

Does Mandatory IFRS Adoption Improve Information Quality in Low Investor Protection Countries?

Journal of International Accounting, Auditing & Taxation, 2014, 23 (1):87-97
Number of pages: 34 Posted: 26 Feb 2013 Last Revised: 01 May 2017
Noor Houqe, Samuel Easton and Tony van Zijl
School of Accountancy, Victoria University of Wellington and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 323 (93,640)
Citation 3

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IFRS adoption, mandatory IFRS adoption, investor protection, corporate governance, information quality, forecast accuracy, forecast dispersion

14.

Twentieth Century Academic Accounting’s Role in the Failure to Develop a Coherent Theory of Accounting

Number of pages: 31 Posted: 15 Feb 2011
David Sutton, Tony van Zijl and Carolyn J. Cordery
Victoria University of Wellington, Victoria University of Wellington - Faculty of Commerce and Administration and Aston University
Downloads 278 (110,192)

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Accounting Regulation Theory, Accounting History, Accounting Theoretical Coherence

15.

Examining a Positive Psychological Role for Performance Measures

Downloads 240 (128,278)

Examining a Positive Psychological Role for Performance Measures

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 49 Posted: 15 Aug 2011
David Marginson, Laurie McAulay, Melvin Roush and Tony van Zijl
Cardiff University, Loughborough University, Pittsburg State University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 170 (177,131)

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management control, performance measures, role ambiguity, psychological empowerment, positive effects

Examining a Positive Psychological Role for Performance Measures

Number of pages: 49 Posted: 26 Mar 2012
Tony van Zijl, David Marginson, Laurie McAulay and Melvin Roush
Victoria University of Wellington - Faculty of Commerce and Administration, Cardiff University, Loughborough University and Pittsburg State University
Downloads 70 (335,436)

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management control, performance measures, role ambiguity, psychological empowerment, positive effects

16.

Discriminatory Related Party Transactions: A New Measure

International Journal of Accounting and Information Management (Forthcoming)
Number of pages: 28 Posted: 20 Dec 2012 Last Revised: 30 Apr 2017
Mohammad Tareq, Noor Houqe, Tony van Zijl, Dennis William Taylor and Clive Morley
RMIT University, School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, RMIT University and RMIT University - Graduate School of Business and Law
Downloads 217 (141,589)
Citation 1

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Related-party transactions, tunnelling, minority shareholders, discriminatory transactions

17.

Clients’ Corporate Governance Characteristics and Auditor Choice in Emerging Audit Services Markets: The Case of Bangladesh

Number of pages: 41 Posted: 23 May 2010
Tony van Zijl and A.K.M. Waresul Karim
Victoria University of Wellington - Faculty of Commerce and Administration and Saint Mary's College of California - Graduate Business Programs
Downloads 217 (141,589)
Citation 2

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Auditor Choice, Corporate Governance, Emerging Markets

18.

Impact of Retained Ownership, CEO-Chair Duality, and Foreign Equity Participation on Auditor Choice of IPO Firms: Evidence from an Emerging Market

International Journal of Accounting and Information Management 21(2), pp. 148-169.
Number of pages: 30 Posted: 23 May 2010 Last Revised: 14 Jun 2014
A.K.M. Waresul Karim, Tony van Zijl and Sabur Mollah
Saint Mary's College of California - Graduate Business Programs, Victoria University of Wellington - Faculty of Commerce and Administration and Sheffield University Management School, University of Sheffield
Downloads 188 (161,857)
Citation 2

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Initial Public Offering, Ownership Structure, Auditor Choice

19.

Rights Offerings, Subscription Period, Shareholder Takeup and Liquidity

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming, Finance and Corporate Governance Conference 2010 Paper
Number of pages: 44 Posted: 13 Jan 2010 Last Revised: 15 Oct 2010
Balasingham Balachandran, Robert W. Faff, Michael Theobald and Tony van Zijl
La Trobe University - School of Economics and Finance, University of Queensland, University of Birmingham - Department of Accounting and Finance and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 180 (168,298)
Citation 1

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Rights offerings, takeup, subscription period, underwriting, liquidity, Australia

20.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from India

International Journal of Auditing, 2017, DOI 10.1111/ijau.12087
Number of pages: 39 Posted: 19 Dec 2011 Last Revised: 30 Apr 2017
Noor Houqe, Kamran Ahmed and Tony van Zijl
School of Accountancy, La Trobe University - School of Accounting and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 148 (199,008)

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21.

What is the Impact of Corruption on Audit Fees?

Public Money & Management
Number of pages: 24 Posted: 06 Dec 2016 Last Revised: 19 Dec 2017
Noor Houqe, Tony van Zijl, A.K.M. Waresul Karim and Andrew Mahoney
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Saint Mary's College of California - Graduate Business Programs and Independent
Downloads 124 (229,033)

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Audit Fees, Big-4 Premium, Corruption

22.

The Value Relevance of Board Gender Diversity for NZX Listed Firms and Its Association with Growth Options

Number of pages: 31 Posted: 27 Mar 2012
Keitha L. Dunstan, Trish Keeper, Thu Phuong Truong and Tony van Zijl
Bond University - School of Business, Victoria University of Wellington, Victoria University of Wellington and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 110 (249,885)
Citation 2

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board gender diversity, firm value, growth options

23.

Government Quality, Auditor Choice and Adoption of IFRS : A Cross Country Analysis

Advances in Accounting: Incorporating Advances in International Accounting, 28 (2): 307-316.
Number of pages: 44 Posted: 26 Mar 2012 Last Revised: 01 May 2017
Noor Houqe, Reza Monem and Tony van Zijl
School of Accountancy, Griffith University - Griffith Business School and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 106 (256,429)

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government quality, Big 4, IFRS, auditor quality, investor protection

24.

Analysis of Change in Present Value Measurements

Number of pages: 24 Posted: 20 Oct 2008
John H. Bradshaw, Bhagwan S. Khanna, Melvin Roush and Tony van Zijl
Victoria University of Wellington - School of Accounting and Commercial Law, Victoria University of Wellington - School of Accounting and Commercial Law, Pittsburg State University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 103 (261,613)

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25.

Performance Measures and Short-Termism: An Exploratory Study

Number of pages: 52 Posted: 27 Mar 2012
David Marginson, Laurie McAulay, Melvin Roush and Tony van Zijl
Cardiff University, Loughborough University, Pittsburg State University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 97 (272,289)
Citation 1

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financial measures, non-financial measures, diagnostic control, interactive control, short-termism

26.

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37 Posted: 16 Jan 2016 Last Revised: 30 Apr 2017
Noor Houqe, Reza Monem, Mohammad Tareq and Tony van Zijl
School of Accountancy, Griffith University - Griffith Business School, RMIT University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 96 (274,195)

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Earnings quality; national culture; secrecy; mandatory IFRS adoption; signed abnormal accruals; earnings conservatism

27.

Value Relevance of Corporate Donations

Pacific-Basin Finance Journal, Forthcoming
Number of pages: 25 Posted: 06 Dec 2016 Last Revised: 21 Mar 2019
Thomas St George, Noor Houqe, Tony van Zijl and A.K.M. Waresul Karim
Victoria University of Wellington, School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration and Saint Mary's College of California - Graduate Business Programs
Downloads 83 (300,571)

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Value relevance, corporate donations, philanthropy

28.

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

2015 Financial Markets & Corporate Governance Conference
Number of pages: 37 Posted: 10 Mar 2015 Last Revised: 30 Apr 2017
Noor Houqe, Reza Monem, Mohammad Tareq and Tony van Zijl
School of Accountancy, Griffith University - Griffith Business School, RMIT University - School of Accounting and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 79 (309,492)

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Earnings quality; national culture; secrecy; mandatory IFRS adoption; signed abnormal accruals; earnings conservatism

29.

Does Threat of Takeover Affect Default Risk?

Number of pages: 58 Posted: 12 Mar 2019 Last Revised: 13 Jun 2019
Balasingham Balachandran, Huu Nhan Duong, Tony van Zijl and Arfian Zudana
La Trobe University - School of Economics and Finance, Monash University - Department of Banking and Finance, Victoria University of Wellington - Faculty of Commerce and Administration and Victoria University of Wellington
Downloads 56 (371,542)

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Takeover Market, Default Risk, Information Asymmetry, Corporate Governance, Earnings Quality

30.

The Value Relevance of Information About Convertible Financial Instruments

Number of pages: 33 Posted: 26 Mar 2012
Helen Bishop, Tony van Zijl and Mike Bradbury
affiliation not provided to SSRN, Victoria University of Wellington - Faculty of Commerce and Administration and affiliation not provided to SSRN
Downloads 54 (377,878)

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convertible financial instruments, financial reporting, value revelance

31.

Meta-Analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital

2019 Financial Markets & Corporate Governance Conference
Number of pages: 56 Posted: 22 Jan 2019 Last Revised: 29 May 2019
Solomon Opare, Noor Houqe and Tony van Zijl
Victoria University of Wellington - School of Accounting and Commercial Law, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 51 (387,673)
Citation 2

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Cost of equity; Cost of debt; Financial reporting comparability; IFRS adoption; Market liquidity; Meta-analysis

32.

Auditor Independence and NAS: A Comparative Analysis of Selected Current Regulatory Frameworks

Working Paper No. 36
Number of pages: 40 Posted: 26 Apr 2012
Ainul Islam, A.K.M. Waresul Karim and Tony van Zijl
Victoria University of Welington - School of Accounting and Commercial Law, Saint Mary's College of California - Graduate Business Programs and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 46 (404,939)

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33.

Industry and Time Specific? An Examination of Bankruptcy Forecasting

2016 Financial Markets and Corporate Governance
Number of pages: 29 Posted: 01 Feb 2016
Ben Cooksley, Noor Houqe and Tony van Zijl
Victoria University of Wellington, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 45 (408,490)

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bankruptcy prediction, time effects, industry effects

34.

The Influence of Board Structure on the Value of NZX Listed Firms and its Association with Growth Options

Number of pages: 26 Posted: 26 Mar 2012
Keitha L. Dunstan, Trish Keeper, Thu Phuong Truong and Tony van Zijl
Bond University - School of Business, Victoria University of Wellington, Victoria University of Wellington and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 43 (415,814)

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board structure, firm value, growth options

35.

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

Downloads 29 (475,562)
Citation 1

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

Pacific Basin Finance Journal, 40 (Part B): 476-490.
Number of pages: 40 Posted: 16 Jan 2016 Last Revised: 30 Apr 2017
Noor Houqe, Reza Monem, Mohammad Tareq and Tony van Zijl
School of Accountancy, Griffith University - Griffith Business School, RMIT University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 17 (563,433)

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Earnings quality; national culture; secrecy; mandatory IFRS adoption; signed abnormal accruals; earnings conservatism

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

Pacific Basin Finance Journal, 40 (Part B):476-490.
Number of pages: 40 Posted: 10 Mar 2015 Last Revised: 30 Apr 2017
Noor Houqe, Reza Monem, Mohammad Tareq and Tony van Zijl
School of Accountancy, Griffith University - Griffith Business School, RMIT University - School of Accounting and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 8 (625,420)
Citation 1

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Earnings quality; national culture; secrecy; mandatory IFRS adoption; signed abnormal accruals; earnings conservatism

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

Pacific Basin Finance Journal, 40 (Part B):476-490
Number of pages: 40 Posted: 20 Mar 2013 Last Revised: 30 Apr 2017
Noor Houqe, Reza Monem, Mohammad Tareq and Tony van Zijl
School of Accountancy, Griffith University - Griffith Business School, RMIT University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 4 (655,037)
Citation 1

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earnings quality, signed abnormal accruals, earnings conservatism, culture, mandatory IFRS adoption

36.

Corporate Ethics and Auditor Choice – International Evidence

Research in Accounting Regulations, 27 (1):57-65
Number of pages: 33 Posted: 12 Apr 2010
Noor Houqe, Tony van Zijl, Keitha L. Dunstan and A.K.M. Waresul Karim
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs
Downloads 15 (555,206)
Citation 1

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Ethics, board ethics, auditor quality, board size, corporate ethics

37.

Corporate Governance in Bangladesh: Link between Ownership and Financial Performance

Corporate Governance: An International Review, Vol. 15, Issue 6, pp. 1453-1468, November 2007
Number of pages: 16 Posted: 13 Dec 2007
Omar Al Farooque, Tony van Zijl, Keitha L. Dunstan and AKM Waresul Karim
affiliation not provided to SSRN, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and affiliation not provided to SSRN
Downloads 10 (586,653)
Citation 2
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38.

What is the Consequences of Bribery and Corruption? Evidence from Malaysian Judicial System

Posted: 29 Dec 2017
Muhammad Arif Idrus, Noor Houqe, Binh Bui and Tony van Zijl
Victoria University of Wellington - School of Accounting and Commercial Law, School of Accountancy, Victoria University of Wellington and Victoria University of Wellington - Faculty of Commerce and Administration

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accountability; independence; Malaysian judicial system; white-collar

39.

Governance of Tunnelling in Developing Countries: Evidence from Bangladesh

Posted: 29 Dec 2017 Last Revised: 20 Jan 2019
Mohammad Tareq, Noor Houqe and Tony van Zijl
RMIT University - School of Accounting and Law, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration

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tunnelling; Bangladesh; market and hierarchy model

40.

Business Strategy and Earnings Quality: A Cross-Country Study

Posted: 29 Dec 2017
Noor Houqe, Ryan Kerr, Reza Monem and Tony van Zijl
School of Accountancy, Victoria University of Wellington, Griffith University - Griffith Business School and Victoria University of Wellington - Faculty of Commerce and Administration

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Business strategy; Earnings quality; Accounting conservatism; Earnings management

41.

Meta-Analysis of the Impact of IFRS Adoption on Financial Reporting Comparability, Market Liquidity, and Cost of Capital

Posted: 29 Dec 2017
Solomon Opare, Noor Houqe and Tony van Zijl
Victoria University of Wellington - School of Accounting and Commercial Law, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration

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IFRS adoption; Meta-analysis; Financial reporting comparability; Market liquidity; Cost of capital

42.

Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India

International Journal of Auditing, Vol. 21, Issue 2, pp. 177-189, 2017
Number of pages: 13 Posted: 12 Jun 2017
Muhammad Nurul Houqe, Kamran Ahmed and Tony van Zijl
Victoria University of Wellington, La Trobe University - School of Accounting and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 0 (673,781)
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Audit quality, earnings management, cost of equity capital, Indian stock market, Emerging economy, Big 4 auditor

43.

What Is the Economic Value of the Extractive Industries Transparency Initiative (EITI) Information Disclosure?

8th Conference on Financial Markets and Corporate Governance (FMCG) 2017
Posted: 29 Nov 2016 Last Revised: 18 May 2019
Olayinka Moses, Noor Houqe and Tony van Zijl
Victoria University of Wellington, Victoria Business School, School of Accountancy and Victoria University of Wellington - Faculty of Commerce and Administration

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Event study, Market reaction, Extractive Industries Transparency Initiative, U.S. extraction issuers, Natural resources, Dodd-Frank Act

44.

Market Reaction to Unilateral Release of Extractive Issuers’ Payments by United States Department of the Interior

Downloads 0 (673,781)

Market Reaction to Unilateral Release of Extractive Issuers’ Payments by United States Department of the Interior

Posted: 18 Jan 2016
Olayinka Moses, Tony van Zijl and Noor Houqe
Victoria University of Wellington, Victoria Business School, Victoria University of Wellington - Faculty of Commerce and Administration and School of Accountancy

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Extractive Industries Transparency Initiate, natural resources, Market reaction, event studies, unilateral disclosure, USEITI, Transparency and Accountability Initiatives(TAIs)

Market Reaction to Unilateral Release of Extractive Issuers’ Payments by United States Department of the Interior

2016 Financial Markets and Corporate Governance
Posted: 23 Jan 2016
Olayinka Moses, Tony van Zijl and Noor Houqe
Victoria University of Wellington, Victoria Business School, Victoria University of Wellington - Faculty of Commerce and Administration and School of Accountancy

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Extractive Industries Transparency Initiate (EITI); natural resources; market reaction; event studies, unilateral disclosure; United States Extractive Industries Transparency Initiate (USEITI), Transparency and Accountability Initiatives(TAIs)

45.

The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards

Abacus, Vol. 51, Issue 1, pp. 116-141, 2015
Number of pages: 26 Posted: 07 Mar 2015
David Brent Sutton, Carolyn J. Cordery and Tony van Zijl
Victoria University of Wellington, Aston University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 0 (673,781)
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Accounting conceptual frameworks, Conceptual coherence, Financial accounting standards setting

46.

Does Corporate Governance affect Earnings Quality: Preliminary Evidence from an Emerging Market?

A T Business Review, 7 (3):48-57.
Posted: 12 Dec 2009 Last Revised: 30 Apr 2017
Noor Houqe, Tony van Zijl, Keitha L. Dunstan and A.K.M. Waresul Karim
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs

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earnings quality, governance, government shareholdings, founder family companies, auditor quality

47.

Does Corporate Governance affect Earnings Quality: Preliminary Evidence from an Emerging Market?

Academy of Taiwan Business Review, 2011, 7(3):48–57
Posted: 12 Dec 2009
Noor Houqe, Tony van Zijl, Keitha L. Dunstan and A.K.M. Waresul Karim
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs

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earnings quality, governance, government shareholdings, founder family companies, auditor quality

48.

International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality

Research in Accounting Regulation, Vol. 19, 2006
Posted: 28 Nov 2006
Michael E. Bradbury and Tony van Zijl
Massey University and Victoria University of Wellington - Faculty of Commerce and Administration

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IFRS, New Zealand, public sector entities, sector neutrality