Pacific Accounting Review: Volume 22 Issue 2

Subject:

Table of contents - Special Issue: Issues in financial accounting and reporting: a Pacific Rim focus

Guest Editors: David Lont, Norman Wong

Issues in financial accounting and reporting: a Pacific Rim focus

David Lont, Norman Wong

The purpose of this paper is to provide editorial insight into recent developments in financial accounting issues in the Pacific Rim area. The paper aims to focus on the impact of…

2947

IFRS in New Zealand: effects on financial statements and ratios

Warwick Stent, Michael Bradbury, Jill Hooks

The purpose of this paper is to examine the financial statement impacts of adopting NZ IFRS during 2005 through 2008.

5316

New Zealand operating expense disclosure: The impact of international financial reporting standards on early adopters

Vanessa Balshaw, David Lont

The purpose of this paper is to examine compliance with operating expense disclosure provisions contained in New Zealand approved accounting standards before and after the move to…

1269

The impact of IFRS on financial analysts' forecast accuracy in the Asia‐Pacific region: The case of Australia, Hong Kong and New Zealand

Chee Seng Cheong, Sujin Kim, Ralf Zurbruegg

This paper aims to provide an investigation into whether financial analysts' forecast accuracy differs between the pre‐ and post‐adoption of the international financial reporting…

4426

An historical review of quality in financial reporting in Australia

Esther Cheung, Elaine Evans, Sue Wright

Australia's early adoption of international financial reporting standards (IFRS) in 2005 was influenced by the argument that the quality of financial reporting would be improved…

4685
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Cover of Pacific Accounting Review

ISSN:

0114-0582

Online date, start – end:

1997

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Professor Tom Scott
  • Dr Pei-Chi Kelly Hsiao
  • Associate Professor Chelsea Liu
  • Associate Professor Sophia Su
  • Associate Professor Thu Phuong Truong
  • Dr Lily Chen