• Non-GAAP Earnings Disclosures by New Zealand Companies 

      Rainsbury, Liz; Hart, Carol; Malthus, Sue (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2013)
      This study examines the motivation for the increased reporting of non-GAAP earnings (NGE) by New Zealand companies following the adoption of International Financial Reporting Standards (IFRS). The study contributes to the ...