in Total Papers Citations
Superannuation schemes, pension plans, fair-value earnings, cash flows, New Zealand
New Zealand, Earnings, Income, Listed companies, Disclosure, Persistence, Variability, Predictive ability, Value relevance, Comprehensive income
accrual quality; enforcement; IFRS; institutional oversight
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IFRS, earnings quality, discretionary accruals, cash flows
Business failure, Conservatism, Finance companies, New Zealand
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