Browsing Doctoral Theses by Thesis Supervisor "Kabir, Humayun"
Now showing items 1-3 of 3
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Goodwill Accounting Under the IFRS Impairment-only Approach? An Asia-Pacific Study
(Auckland University of Technology, 2019)The purpose of this thesis is to examine how the International Financial Reporting Standards (IFRS)-based goodwill impairment approach is implemented, and to evaluate the role of national enforcement arrangements in this ... -
Informativeness of Fair Value Adjustments on Investment Properties: Relevance of Covenant Violation Concerns, Auditor Expertise, and Supplementary Disclosures
(Auckland University of Technology, 2022)Even a decade after the enactment of IFRS 13 Fair Value Measurement, questions remain about faithful representation and usefulness vis-à-vis the perceived informativeness of fair values, especially those with unobservable ... -
Motivation and Information Content of Consistency in Non-GAAP Reporting
(Auckland University of Technology, 2020)An observation in the literature is that managers tend to opportunistically use non-GAAP disclosures to manipulate investors’ perceptions of firm performance. Their opportunistic incentives in this regard are noted to lead ...