Michael E. Bradbury

Independent

United States

SCHOLARLY PAPERS

27

DOWNLOADS

8,968

SSRN CITATIONS

29

CROSSREF CITATIONS

20

Scholarly Papers (27)

1.

Board Characteristics, Audit Committee Characteristics and Abnormal Accruals

Number of pages: 29 Posted: 18 May 2004
Michael E. Bradbury, Yuen Teen Mak and S.M. Tan
Independent, National University of Singapore (NUS) - Department of Accounting and affiliation not provided to SSRN
Downloads 2,225 (12,708)
Citation 17

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Audit committee, board characteristics, abnormal accruals

2.

Auditor, Client, and Investor Consequences of the Enhanced Auditor's Report

Number of pages: 42 Posted: 05 May 2018 Last Revised: 28 Sep 2019
Mazen Almulla and Michael E. Bradbury
BDO Auckland CBD and Independent
Downloads 1,564 (22,068)
Citation 6

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Key Audit Matters, Enhanced Auditor’s Report, Audit Fees, Audit Delay, Audit Quality, Disclosures, Value Relevance

3.

Identifying Decision Useful Information With the Matrix Format Income Statement

Number of pages: 41 Posted: 16 Feb 2007
University of Western Australia, UWA Business School, M250, University of Western Australia, University of Western Australia, Independent and Victoria University of Wellington - Te Herenga Waka - Faculty of Commerce and Administration
Downloads 1,011 (41,742)
Citation 9

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comprehensive income, matrix income statement, performance reporting, IASB

4.

The Adoption and Structure of Executive Stock Option Plans

Number of pages: 37 Posted: 24 May 1999
Michael E. Bradbury, Janice C.Y. Ching and Yuen Teen Mak
Independent, National University of Singapore (NUS) and National University of Singapore (NUS) - Department of Accounting
Downloads 683 (70,982)

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5.

Sector-Neutral Accounting Standards: A Ten-year Experiment

Victoria University, Wellington, NZ, Centre for Accounting, Governance and Taxation Research Working Paper No. 48
Number of pages: 20 Posted: 16 Aug 2008
Michael E. Bradbury and Rachel F. Baskerville
Independent and Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law
Downloads 484 (109,132)
Citation 2

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sector-neutral,sector bending, public sector, New Zealand, accounting standard setting, IFRS hamonisation

6.

Do Managers Forecast Asymmetric Cost Behavior?

Number of pages: 32 Posted: 15 Apr 2014 Last Revised: 23 Jun 2017
Michael E. Bradbury and Tom Scott
Independent and Auckland University of Technology
Downloads 420 (128,942)
Citation 5

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Cost stickiness; Cost behavior; Forecasts; Municipal, Local Government

7.

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, Independent and Massey University
Downloads 340 (163,271)

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

8.

Capital Maintenance in a Contemporary Context

Number of pages: 25 Posted: 23 Sep 2014 Last Revised: 09 Jul 2015
Michael E. Bradbury
Independent
Downloads 325 (171,408)

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capital maintenance, asset measurement, IFRS, conceptual framework, other comprehensive income, recycling inflation accounting

9.

Why You Don’t Get Published: An Editor’s View

Number of pages: 24 Posted: 12 Sep 2011
Michael E. Bradbury
Independent
Downloads 299 (187,120)

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Publishing, Reviewing, Financial Accounting, Research Methodology, Editing

10.

Annual Report Disclosures Surrounding the Restructuring of the Electric Utilities Industry

Number of pages: 33 Posted: 03 Apr 2003
Michael E. Bradbury and Jill Hooks
Independent and Massey University - Department of Accountancy
Downloads 263 (213,292)
Citation 3

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Voluntary disclosure, Electric Utilities, Deregulation

11.

An Analysis of the FASB's Dissenting Opinions and the Conceptual Framework

Number of pages: 47 Posted: 12 Jul 2014
Michael E. Bradbury and Julie Harrison
Independent and University of Auckland Business School
Downloads 212 (262,684)

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FASB, Due Process, Dissenting Opinions, Content Analysis, Conceptual Framework

12.

Risk Relevance of Comprehensive Income

2013 Financial Markets & Corporate Governance Conference
Number of pages: 24 Posted: 22 Dec 2012
Shahwali Khan and Michael E. Bradbury
Massey University and Independent
Downloads 211 (263,832)
Citation 1

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Comprehensive Income, Income Volatility, Asset Revaluations, Risk, IFRS

13.

Incentives for Non-Disclosure by Corporate Groups

Number of pages: 45 Posted: 29 Jan 2008
Michael E. Bradbury, Graeme Dean and Frank Clarke
Independent, The University of Sydney - Discipline of Accounting and University of Newcastle, Australia - Department of Accounting & Finance
Downloads 180 (304,558)

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voluntary disclosure, cross-guarantees, group accounts

14.

The ‘NZ’ in 'NZ IFRS': Public Benefit Entity Amendments

Australian Accounting Review Forum, Vol. 18, No. 46, pp. 185-190, 2008
Number of pages: 6 Posted: 10 Nov 2009
Michael E. Bradbury and Rachel F. Baskerville
Independent and Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law
Downloads 153 (350,183)

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sector neutral, public sector, IFRS

15.

An Analysis of the Reasons for the Asymmetries Surrounding Earnings Benchmarks

Number of pages: 48 Posted: 06 Feb 2008
Bruce Bennett Bruce Bennett and Michael E. Bradbury
affiliation not provided to SSRN and Independent
Downloads 144 (367,778)

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Earnings benchmarks, earnings management, ratio analysis, direct cash flows

16.

Large Audit Firm Premium and Audit Specialization in the Public Sector

Number of pages: 38 Posted: 29 Jul 2014
Michael E. Bradbury
Independent
Downloads 122 (418,016)

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audit fees, public sector, audit premium, self-selection, industry specialism

17.

The Communication of Accounting Information in Summary Annual Reports

Number of pages: 33 Posted: 09 Mar 2018
Michael E. Bradbury, Pei‐Chi Kelly Hsiao and Tom Scott
Independent, University of Auckland and Auckland University of Technology
Downloads 113 (442,582)
Citation 1

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summary annual reports, concise reports, information load, readability, local government

18.

The Association between Accounting Performance and Constituent Response in Political Markets

Number of pages: 32 Posted: 24 Jul 2014
Michael E. Bradbury and Tom Scott
Independent and Auckland University of Technology
Downloads 93 (506,544)
Citation 3

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Local government elections, accountability, accrual accounting, planning, political markets

19.

IFRS Adoption - Evidence from a Regulator

8th Conference on Financial Markets and Corporate Governance (FMCG) 2017
Number of pages: 24 Posted: 22 Dec 2016
Michael E. Bradbury, Ahsan Habib and Md. Borhan Uddin Bhuiyan
Independent, Massey University - School of Accountancy and Massey University
Downloads 87 (528,130)

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Security Regulation, Enforcement, IFRS Adoption, Professional Judgment, Materiality

20.

An Analysis of the IASB’s Dissenting Opinions

Number of pages: 19 Posted: 05 Mar 2020
Michael E. Bradbury and Julie Harrison
Independent and University of Auckland Business School
Downloads 39 (779,193)

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IASB, due process, dissenting opinions, qualitative characteristics

21.

Was IFRS 16 Leases Necessary?

Posted: 11 Oct 2021
Michael E. Bradbury
Independent

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Lease accounting, IFRS 16, constructive capitalisation, financial analysis

22.

Do Managers Forecast Asymmetric Cost Behaviour?

Australian Journal of Management, Vol. 43, No. 4, 2018
Posted: 10 Nov 2018
Michael E. Bradbury and Tom Scott
Independent and University of Auckland

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asymmetric cost behaviour, management forecasts, municipal, operating costs, resource adjustment costs, sticky costs

23.

Volatility and Risk-Relevance of Comprehensive Income for Non-Financial Firms

Posted: 29 Nov 2010 Last Revised: 04 May 2011
Shahwali Khan and Michael E. Bradbury
Institute of Management Sciences - Peshawar and Independent

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Comprehensive Income, Net Income, Adjusted Comprehensive Income, Volatility

24.

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
Independent and Victoria University of Wellington - Te Herenga Waka - Faculty of Commerce and Administration

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IFRS, New Zealand, public sector entities, sector neutrality

25.

Investment Opportunity Set Influence on Goodwill Amortization

Asia-Pacific Journal of Accounting & Economics, Vol. 10 No. 1, June 2003
Posted: 22 Aug 2003
Michael E. Bradbury, Jayne M. Godfrey and Ping-Sheng Koh
Independent, University of Auckland and ESSEC Business School

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26.

The Accuracy of Price-Earnings and Discounted Cash Flow Methods of IPO Equity Valuation

Posted: 16 Aug 2000
Michael E. Bradbury, Jason Ferguson and Henk Berkman
Independent, University of Auckland Business School and University of Auckland Business School

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27.

Investment Opportunity Set Influence on Accounting Policies and Estimates: New Zealand Evidence

Posted: 14 Apr 1997
Michael E. Bradbury and Jayne M. Godrey
Independent and University of Tasmania

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