Browsing Doctoral Theses by Thesis Supervisor "Rahman, Asheq"
Now showing items 1-4 of 4
-
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 ... -
Ownership Structures and Stock Price Synchronicity in Brazil and Russia
(Auckland University of Technology, 2017)This thesis investigates how various aspects of ultimate ownership affect the information environment, as measured by stock price synchronicity, of publicly traded companies in Brazil and Russia. Considering the fundamentally ...