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    Voluntary adoption of international financial reporting standards in New Zealand

    Li, Yang
    Abstract
    This study aims to examine the efficiency of the reporting infrastructure and investigate factors that influence the voluntary adoption of International Financial Reporting Standards (IFRS) in New Zealand (NZ). For the first objective, extensive literature suggested that the reporting environment in NZ represents a good common-law disclosure system. The infrastructure required to support high quality public disclosures is very well developed in NZ. In terms of the other objective, size, shareholder diffusion, leverage, dual listings and foreign trade, are hypothesized to have significant relationship with early IFRS adoption. However, the results showed that size is the only factor that is significantly related with voluntary adoption of IFRS. Possible reasons and future research opportunities are suggested.... [Show full abstract]
    Keywords
    infrastructure requirements; New Zealand; cost of capital; earnings management; voluntary adoption; determinants; International Financial Reporting Standards (IFRS)
    Date
    2007
    Type
    Thesis
    Access Rights
    Digital thesis can be viewed by current staff and students of Lincoln University only. Print copy available for reading in Lincoln University Library.
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    • Department of Financial and Business Systems [509]
    • Theses and Dissertations with Restricted Access [2207]
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