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dc.contributor.authorLi, Yangen
dc.date.accessioned2010-07-09T02:58:01Z
dc.date.issued2007en
dc.identifier.urihttps://hdl.handle.net/10182/2208
dc.description.abstractThis 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.en
dc.format.extent1-78en
dc.language.isoenen
dc.publisherLincoln Universityen
dc.subjectinfrastructure requirementsen
dc.subjectNew Zealanden
dc.subjectcost of capitalen
dc.subjectearnings managementen
dc.subjectvoluntary adoptionen
dc.subjectdeterminantsen
dc.subjectInternational Financial Reporting Standards (IFRS)en
dc.titleVoluntary adoption of international financial reporting standards in New Zealanden
dc.typeThesis
thesis.degree.grantorLincoln Universityen
thesis.degree.levelMastersen
thesis.degree.nameMaster of Commerce and Managementen
lu.contributor.unitLincoln Universityen
lu.contributor.unitFaculty of Agribusiness and Commerceen
lu.contributor.unitDepartment of Financial and Business Systemsen
dc.rights.accessRightsDigital thesis can be viewed by current staff and students of Lincoln University only. Print copy available for reading in Lincoln University Library. May be available through inter-library loan.en
pubs.organisational-group/LU
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce/FABS
pubs.publication-statusPublisheden
dc.publisher.placeChristchurchen


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