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ANZAED eating disorder treatment principles and general clinical practice and training standards
(BioMed Central Ltd, 2020-11-10) Heruc G; Hurst K; Casey A; Fleming K; Freeman J; Fursland A; Hart S; Jeffrey S; Knight R; Roberton M; Roberts M; Shelton B; Stiles G; Sutherland F; Thornton C; Wallis A; Wade T
Introduction Eating disorders are complex to manage, and there is limited guidance around the depth and breadth of knowledge, skills and experience required by treatment providers. The Australia & New Zealand Academy for Eating Disorders (ANZAED) convened an expert group of eating disorder researchers and clinicians to define the clinical practice and training standards recommended for mental health professionals and dietitians providing treatment for individuals with an eating disorder. General principles and clinical practice standards were first developed, after which separate mental health professional and dietitian standards were drafted and collated by the appropriate members of the expert group. The subsequent review process included four stages of consultation and document revision: (1) expert reviewers; (2) a face-to-face consultation workshop attended by approximately 100 health professionals working within the sector; (3) an extensive open access online consultation process; and (4) consultation with key professional and consumer/carer stakeholder organisations. Recommendations The resulting paper outlines and describes the following eight eating disorder treatment principles: (1) early intervention is essential; (2) co-ordination of services is fundamental to all service models; (3) services must be evidence-based; (4) involvement of significant others in service provision is highly desirable; (5) a personalised treatment approach is required for all patients; (6) education and/or psychoeducation is included in all interventions; (7) multidisciplinary care is required and (8) a skilled workforce is necessary. Seven general clinical practice standards are also discussed, including: (1) diagnosis and assessment; (2) the multidisciplinary care team; (3) a positive therapeutic alliance; (4) knowledge of evidence-based treatment; (5) knowledge of levels of care; (6) relapse prevention; and (7) professional responsibility. Conclusions These principles and standards provide guidance to professional training programs and service providers on the development of knowledge required as a foundation on which to build competent practice in the eating disorder field. Implementing these standards aims to bring treatment closer to best practice, and consequently improve treatment outcomes, reduce financial cost to patients and services and improve patient quality of life.
Rework management in construction contracts : an assessment of NZS3910:2013 provisions : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Engineering, Construction Project Management, Massey University, Auckland, New Zealand
(Massey University, 2021) Asadi, Ramin
Contracts play a significant role in achieving project goals in the construction industry. To enhance a project's performance by implementing a professional contract, construction practitioners must understand how contraction issues are addressed in the contract conditions. Although various contributing factors that affect construction contracts have been investigated and several methodologies have been proposed, the contract provisions that contribute to rework in construction projects have not been assessed adequately. Rework is of interest in the construction industry as it occurs throughout the project life cycle and affects its performance. The lack of understanding of construction practitioners under rework events may lead to cost overruns and delay in projects, resulting in contractual claims and disputes. Therefore, this research aims to investigate the contract clauses to improve the conditions that affect the project's performance by addressing rework. On the other hand, the contract is an essential means of controlling and managing interactions between parties under various situations. The assessment of contract provision in addressing contractual issues has been practiced effectively over the years to overcome conflicts between contract parties. Thus, the selected concept is helpful for improving the contract conditions under different circumstances. This study attempts to address issues related to rework in construction projects, which significantly improves the contract conditions. Initially, through conducting a comprehensive literature review, the root causes of rework are identified and then using a systematic literature review approach, the identified causes are classified with liable contract parties. The classified rework causes then are investigated in New Zealand construction projects using a questionnaire survey to find the relevant common causes of rework in contracts. The relationship between rework causes and contract clauses is then established through common sources of rework and contractual claims. For this purpose, the case of NZS3910 is selected as the most commonly used standard form of contract in New Zealand to assess the contract provisions under rework events. The initial findings show that the current condition of the contract does not address rework adequately. After investigating the relational aspect of rework in the construction contract, a series of professional interviews are conducted to explore the strengths and weaknesses of the contract conditions related to rework in construction projects. Then, the best practice to address rework is followed up. Furthermore, the current provisions stipulated in NZS3910 are evaluated as a documentary review to collect evidence for validation of interview results. It is observed that, while rework has not been defined in the contract, some of the contract clauses can be referenced for addressing rework. It is also confirmed that more clarification in the contract provision is required during contract preparation to avoid contractual claims originating from rework. Thus, the study develops a list of recommendations for improving the contract conditions that address rework issues. The research concludes by providing guidelines for addressing rework in contract provisions of NZS3910 and some general recommendations for improving the contract conditions. This research adds to the body of knowledge by improving the contract practices for rework management and achieving higher project performance with fewer contractual claims and disputes. Finally, and based on the study's findings, a framework that shows the flow of information for addressing rework is presented and recommended for further investigation in future research.
Temperature and atmosphere composition influence on colour change of apples : a dissertation presented in partial fulfilment of the requirements for a Masterate of Horticultural Science, Massey University, Palmerston North, New Zealand
(Massey University, 1993) Dixon, Jonathan
In apples colour is a major quality parameter used by consumers to determine apple maturity. A full understanding of the nature of the relationship between storage conditions and apple fruit colour change would be of advantage in formulating models to predict how changes to handling systems would affect fruit colour. While much is known in a general way about how environmental conditions affect colour change, little information is available to characterise the nature of the relationships between temperature, oxygen and carbon dioxide. The postharvest change in colour was measured for two export apple cultivars; Cox's Orange Pippin and Granny Smith. Previous research on these and other apple cultivars has determined that colour change is from green to yellow. The colour of Cox's Orange Pippin and Granny Smith apples were measured by subjective and objective methods during experiments to investigate the effect of temperature and atmosphere composition on colour change. The objective methods used were: chlorophyll extraction and colour using a Minolta chromameter. The subjective method was colour matching for Granny Smith using the NZAPMB maturity colour charts. When related to changes in chlorophyll, the principal skin pigment, the colour parameters used had non-linear relationships. Lightness, hue angle and colour chart score all reflect pigment changes occurring as apples change colour from green to yellow. Lightness values were the least variable followed by hue angle then colour chart score. All methods used showed more sensitivity to changes in chlorophyll content when chlorophyll content was low compared to when chlorophyll content was high. The objective measurements were highly correlated with the subjective measurements and the conclusion was that the use of hue angle or lightness to follow colour change in the skin of Granny Smith and Cox's Orange Pippin apples is an accurate indirect measure of chlorophyll and other pigments. The rate constant of colour change (k), measured using a declining exponential function, from green to yellow, at eleven temperatures over two seasons, two harvests per season and several growers was investigated in order to characterise the relationship between yellowing and temperature. All the methods of colour measurement used had the same relationship with temperature which was described by a modified form of the Arrenhius equation. Re-worked published data also fitted the modified Arrenhius equation. The modified Arrenhius equation was used to generate k for the various colour parameters measured (chlorophyll, hue angle, lightness and colour charts score). The value of k, as a function of temperature, increases slowly between 0°C and 6°C (the lag phase), increases exponentially between 6°C and 20°c and reaches a maximum at 25.3°C for Cox's Orange Pippin and 23.5°C for Granny Smith before declining. Pattern of response to temperature was the same for each cultivar although Granny Smith yellowed more slowly than Cox's Orange Pippin. For Cox's Orange Pippin apples more variation was accounted for by differences between growers than years or harvests within a year. For Granny Smith fruit most variation was accounted for by differences between years. Sixteen atmospheres were used each year for Cox's Orange Pippin and Granny Smith apples from one harvest in order to characterise the relationship between yellowing and oxygen or carbon dioxide. Cox's Orange Pippin and Granny Smith apples differ in their response to oxygen. For Cox's Orange Pippin the value of k as a function of oxygen level increased slowly from 0% to 6% and thereafter increased exponentially from 6% to 19%. This function may be sigmoidal as the k values increase slows above 17% oxygen. The relationship for Granny Smith was poorly defined by this function, k values increased slowly as the oxygen level rose. This could be due to a fundamental physiological or biochemical difference between these two cultivars. Each cultivar had a similar response to carbon dioxide, described by a declining exponential function, with the relationship for Granny Smith being better defined than for Cox's Orange Pippin. The relationship of carbon dioxide with colour change was poorly defined as the effects of oxygen on colour change were not removed from the analysis. Oxygen appears to have a greater influence on colour change than carbon dioxide. Atmospheres for Cox's Orange Pippin apples were not scrubbed for carbon dioxide in 1989 but were in 1990. The pattern of response to oxygen in the absence of levels of carbon dioxide above 1% in the atmosphere did not alter the sigmoidal relationship found. This may be evidence that the effect on yellowing by oxygen and carbon dioxide is by separate processes. Ethylene levels in the atmosphere appeared to have little effect on the rate of yellowing in all the atmospheres studied. The carbon dioxide and oxygen functions were combined into a single equation for use as a predictive model. The temperature function, the modified Arrenhius equation, and the atmosphere functions were combined into one equation to which different environmental values were added. The use of such a model and other practical applications for the information gathered for this thesis are discussed and a chart drawn comparing the hue angle, lightness and colour chart score to chlorophyll level.
A genealogical examination of curriculum-assessment as governmentality in Aotearoa New Zealand : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Education at Massey University, Manawatū Campus New Zealand
(Massey University, 2020) O'Neill, Anne-Marie
This doctoral thesis with four publications examines the implementation of curriculum and assessment, as globally-driven standards-based reform (SBR) in Aotearoa New Zealand (ANZ). Drawing on Michel Foucault’s ‘toolbox’ and his genealogical methodology, it traces and contextualises the discursive basis of curriculum-assessment as neoliberal governmentality policies. From 1989, a policy chronology spanning three governments, analyses how governmentality inserts economics into the management of people, society and governance. As a rationalisation regime, curriculum-assessment facilitated economic efficiencies and the achievement of official objectives by enabling ‘things’, people and the future to be steered in certain ways. Governmentality policies also nurture the making of particular kinds of people who will to support official objectives. Comprising four key chapters, the thesis details the discursive ‘beginnings’ and emergence of an assessment-driven curriculum intended to boost ANZ’s global competitiveness. The failure of teacher-implemented national standards to produce reliable measurement by 1999, enabled the implementation of highly interventionist policies during the 2000s. A standardised curriculum and data-driven teaching strengthened schools as centres of calculation. The genealogy then examines two curriculum programmes designed to increase achievement and make people more self-governing and responsible. A school-parent literacy partnership (2004) taught parent-teachers to boost children’s learning through home activities. Similarly, assessment change through National Standards (2011) nurtured responsible, future-focused and calculative learners and parents. Increasing the educational outcomes of the population was part of increasing its overall health, welfare and productivity. The study illustrates how personal responsibility is now the main technique for developing more enterprising, self-governing and calculative individuals under governmentality. These biopolitical programmes, nurture desire in people to ‘freely’ re-make their bodies, skills, aspirations, emotions and living practices aligned to preferred models of the individual, culture and social relations. This involves re-moralising one’s inner life, and changing relationships with selves, families and the state. The study maps how governmentality commodifies and economises bodies and minds in the service of economic government. It confirms the usefulness of genealogically examining governmentality through this deeper, multidimensional lens and its ‘interpretative analytics’. This approach enables the uncovering of the politico-economic and cultural-socio purposes of education policy under neoliberalism.
Validating the theoretical underpinnings of the ISO 9001:2015 quality management system standard : a multi-country study : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Engineering at Massey University, Manawatu, New Zealand
(Massey University, 2020) Pallawala, Nisansala
ISO 9000 family of quality management system (QMS) standards — particularly ISO 9001, which stipulates QMS requirements for compliance — have received a great deal of attention by academia and practitioners. Every year, thousands of organisations obtain ISO 9001 certification worldwide, and a plethora of studies have examined the effectiveness of ISO 9001 implementation, empirically or otherwise. One existing knowledge gap is the absence of a comprehensive study that examines the theoretical validity of ISO 9001. Another is ascertaining how ISO 9001 compliance requirements are accepted across countries and regions, given that ISO 9001 is meant for sociotechnical systems. Using responses received from 240 ISO 9001 certified manufacturing companies in five countries, this study empirically examined the theoretical validity of ISO 9001:2015, which is claimed to underpin Plan-Do-Check-Act (PDCA) at the overall QMS level. The theoretical model of the study which posited that “Leadership Driven QMS Planning (LDQMSP) (reflected via clauses 04 through to 07 of the standard) leads to implementing the planned processes (reflected via clause 08), and checking the effectiveness of these processes (reflected via clause 09) and taking appropriate action (reflected via clause 10) leads to QMS Results” was found to be a good fit to data, based on goodness of fit criteria used in partial least squares structural equation modelling. As regards national culture effects and regional effects (Australasia, South Asia, and Greece), the empirical test results found that national culture (or region) plays only a very minor role in making ISO 9001 based continual improvement (PDCA) of the QMS being more acceptable to certain cultures than to others; power distance (PDI) and individualism (IDV) showed positive and negative effects (but small) respectively on Plan (LDQMSP), Do, Check, Act, and QMS Results as hypothesised. However, uncertainty avoidance (UAI) failed to show a significant effect (α = 0.05). Similarly, the mean scores of Plan (LDQMSP), Do, Check, Act, and QMS Results of South Asia were found to be higher than those of Australasia, although these effects were small. Thus, the findings support the universal relevance and acceptance of the standard, although the study was limited to ISO 9001 certified manufacturing firms of five selected countries. Contributions of the findings were highlighted, and further research directions were suggested.
Accounting standards complexity, audit fees and financial analyst forecasts in Australia : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand
(Massey University, 2017) Miah, Muhammad Shahin
While the beneficial effects of International Financial Reporting Standards (IFRS) on financial reporting quality, cost of capital, cross-country investment, corporate decision making and governance are well studied in the literature, there is relatively little research on the cost side of IFRS adoption and its impact on users. This thesis contributes by investigating the impact of IFRS complexity on two important groups of users of financial reports namely auditors and financial analysts. The hypotheses are built on the premise that principles-based standards are more complex than rules-based standards. This study examines the relationships between IFRS complexity, audit fees, and analyst forecast properties. IFRS is likely to require more of auditors in terms of professional expertise, time and effort, hence resulting in higher audit fees. Financial analysts may be similarly affected by the complexity of IFRS resulting in less accurate forecasts on key financial components. This thesis measures IFRS complexity based on individual IFRS standards specifically identified as having higher levels of complexity. Scores are then calculated to indicate the difference between these IFRS standards and their equivalent previous domestic accounting standards. The degree of complexity is also measured at aggregate level to indicate an overall complexity impact based on the combined score for all identified 'complex' IFRS standards. Findings indicate that aggregate IFRS complexity is positively and significantly associated with audit fees but that specific IFRS standards are identifiable as being paiticularly complex, hence explaining much of the positive relationship with audit fees. The results also reveal that the incremental effect of IFRS complexity on audit fees is more pronounced when finns are audited by city-level industly specialists as opposed to those audited by nonindustly specialists. Furthermore, IFRS complexity is found to have a positive and significant association with analyst forecast properties (forecast errors, forecast dispersion, and forecast revision). Surprisingly some of the standards identified as being more complex for auditors (i.e., driving higher audit fees) do not appear similarly complex in relation to financial analyst forecast properties. Finally, this thesis investigates the moderating role of high quality audits (proxied by industry specialist auditors) on complexity and analyst forecast properties and finds that forecast errors decrease for firms which are exposed to higher levels of IFRS complexity if they are audited by city-level industly specialists. This study provides important insights for regulator regarding the complexity of specific IFRS standards. Findings may also be of benefit to countries which are in the process of adopting IFRS or planning to do so.
Organic livestock specifications : a thesis presented in partial fulfilment of the requirements for the degree of Master of Applied Science in Agribusiness at Massey University
(Massey University, 2001) Benson, Stephen H
Globally the organic market now comprises approximately 2% of the total food market and is growing in the order of 20% - 30% pa (Meat NZ 2000). Pasture based agriculture in New Zealand is in an ideal position to take advantage of this growth. BioGro New Zealand and AgriQuality New Zealand are currently the two dominant organic livestock specifications that farmers must produce to. The AgriQuality standard is based on the new European Union standard recently released. This study will investigate the requirements, implications and issues pertinent to a group of New Zealand livestock growers contemplating conversion to organic livestock production for the European market. A detailed literature review, multiple case study analysis of three BioGro farms and focus group discussion was conducted. The major distinction between the two standards is in the animal welfare and conversion period requirements. The AgriQuality standard permits up to three medical treatments per year, per animal without loss of organic status and the conversion can be quicker. Motives for the case study farmers converting to organic included, environmental, market opportunities and a desire to bring the soils, pastures and animals into 'balance'. Best management practice of the soils, pastures, animals and water on the farms was about accepting and minimising where possible the production risks through timing and proactive management with a preventative focus. Sourcing information, developing new skills and a drive to find new and different ways of answering conventional problems is critical. A lot of thought and energy goes into off farm marketing and value adding projects for market control and personal satisfaction. These differences in the standards could provide opportunities to farmers keen on a more environmentally friendly farming system that don't want to go to the full BioGro standard and conversion process. There may also be the opportunity to attain organic premiums from moving to the EU standard. Opinion on the EU standards was mixed. Some saw the EU standards as an easier option that gave the 'organic brand' a bad name. They felt having more than one organic label would confuse the consumer and be of detrimental value long term to the New Zealand organic industry. None of the case farmers would revert back from their BioGro Standards. Financial performance measures were not defined in this research. It would be unwise for a conventional farmer to convert to an organic system for financial reasons. Non-financial drivers such as the environment and social indicators are important measures. For progressive farmers that are after a more sustainable farming system the EU standard offers an opportunity. For these farmers financial and non financial performance measures will be important and attainable. The EU standard has the potential to 'out perform' conventional and BioGro systems - proving the hypothesis.
An investigation into the factors affecting adoption of NZS/ISO 9000 in New Zealand and the benefits gained by certified companies : a thesis presented in partial fulfilment of the requirements for the degree of Masters of Technology in Quality Systems at Massey University
(Massey University, 1994) Dobbin, David John
It was believed that there was a lack of knowledge of the real factors that hindered or helped ISO 9000 implementation and that many companies set out to gain certification without a clear understanding of what resources are required, the factors that may hinder the implementation of ISO 9000, or the actual benefits they may achieve. This thesis investigates the factors that affect the implementation of ISO 9000 in New Zealand, and the actual benefits gained. It is the result of personal discussion and correspondence with currently practicing quality consultants, and a survey sent to every certified company whose listing was available and to a random selection of non-certified companies in New Zealand. Two objectives formed the foundation of this research. The first was to identify the factors that actually affect ISO 9000 implementation in New Zealand companies. This included factors that help and factors that hinder ISO 9000 implementation. The second was to determine the benefits that companies claim to derive from ISO 9000 implementation and certification. The research was conducted in eight steps: i) A literature search was conducted in order to gain an understanding of the types of issues surrounding quality systems implementation and the possible benefits gained. ii) Letters were sent to Quality consultants currently practicing in New Zealand asking for their perspective and experience of the factors that affect ISO 9000 implementation and benefits actually gained. iii) Development of a self-administered survey questionnaire. iv) A pilot trial of the first draft of the survey questionnaire was conducted with intended local certified and non-certified survey recipients. v) The survey administered as a mail-out questionnaire directed to company managers. A total of 190 questionnaires were sent to certified companies, and 809 to currently non-certified companies. vi) Information collation, tabulation, and storage stage. vii) A follow-up survey of one hundred and nineteen companies of a similar distribution throughout New Zealand as the original non-certified sample was conducted to determine the intentions of those companies with regards to ISO 9000 implementation in order to verify that the non-certified survey responses that were received were not biased towards companies with an interest in ISO 9000. viii) Analysis and collation of the research findings. The factors found that actually affect ISO 9000 implementation in New Zealand companies in order of incidence are: 1. Company culture 2. Management commitment 3. Existing systems 4. Training 5. Complexity of operation 6. Resources 7. The facilitator 8. The market 9. Management practices 10. Degree of realisation of the benefits 11. Communication 12. Responsibility and authority definition 13. Business barriers 14. Customer 15. Magnitude 16. Suppliers 17. Planning 18. Scope The benefits gained by companies certified to ISO 9000 in New Zealand in order of incidence are: 1. Enhanced existing systems 2. Market improvements 3. Reduction in total costs 4. Training 5. Formalisation of procedures 6. Employee Benefits and Company Culture 7. Communication 8. Definition of Responsibility/Authority 9. Technology 10. Resources 11. Continuous Improvement and TQM1 1. TQM is an abbreviation for Total Quality Management 12. Product and/or Service Quality Future benefits expected by certified companies (post-certification) as a result of ISO 9000 implementation and certification, in order of incidence are: 1. Market improvements 2. Continuous improvement and Total Quality Management 3. Reduced total costs 4. Improved management practices 5. Surveillance audits ensuring continued internal compliance to procedures 6. Employee benefits This study was conducted with the sponsorship of KPMG Peat Marwick in an effort to address the growing need to understand the factors that affect the implementation of ISO 9000, and the benefits to be gained, and is aimed towards gaining better control of the implementation process.
Comparison of chemical quality standards for New Zealand extra virgin olive oil : a thesis submitted in partial fulfilment of the requirements for the degree of Master of Food Technology at Massey University, New Zealand
(Massey University, 2014) Ran, Jin
Extra virgin olive oil (EVOO) is the highest quality and most expensive olive oil classification. There are three international quality standards (IOC, USDA and Standards Australia) for defining the chemistry and sensory quality of EVOO. The objectives of the present work were to analysis New Zealand EVOO according to specific standards applied in Australia which are different from IOC and USDA standards, predict the shelf life of New Zealand EVOO based on the new standard tests and evaluate how commercial EVOOs available in New Zealand fit with the Australia standard based on chemical analysis only. Two brands of avocado oil were taken into consideration in the commercial oils comparison, tested with the same chemical analyses as for the EVOOs. EVOO from Waiheke Island, New Zealand (NZ), was stored and evaluated for various quality standards over a six-month storage trial. EVOO from two cultivars, ‘Frantoio’ and ‘Leccino’, was analysed. The storage temperatures selected were 7, 20, 30 and 40 ?C. The peroxide value, pyropheophytin% and 1,2-diacylglycerols% were analyzed using titration, HPLC and GC, respectively, based on the methods outlined in the olive oil standards. Zero and first order kinetics was applied to the data collected for peroxide value, pyropheophytin% and 1,2-diacylglycerols% in order to predict the EVOO shelf life. The commercial EVOOs available in NZ were compared by analyzing the % free fatty acid, peroxide value, total phenolics, pyropheophytin% and 1,2-diacylglycerols%. The commercial EVOOs from NZ had lower pyropheophytin% and higher 1,2-diacylglycerols% than imported olive oils. Commercial avocado oils tested showed high % free fatty acid and low total phenolics, low pyropheophytin% but low 1,2-diacylglycerols% compared to NZ olive oil. A high content of phenolic compounds and of 1,2-diacylglycerols% were found in New Zealand EVOO which was the best oil compared to other countries’ EVOO. New Zealand EVOO can be stored for at least one year at room temperature (20 ?C) and still remain within the Australian Standards. Key words: extra virgin olive oil (EVOO), New Zealand, standards, pyropheophytin, 1,2-diacylglycerols.
The impact of international financial reporting standards (IFRS) on bank loan loss provisioning behaviour and bank earnings volatility : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Banking Studies at Massey University, Manawatu Campus, New Zealand
(Massey University, 2012) Abdul Adzis, Azira
This thesis explores the impact of the adoption of IAS 39 under the new accounting standards, the International Financial Reporting Standards (IFRS), on bank income smoothing activities, bank pro-cyclical behaviour through loan loss provisions, and bank earnings volatility. It does this by looking at a sample of commercial banks from six countries in the Asia Pacific region over the period 1995 to 2009. By looking at the impact of IFRS (via IAS 39) on adopters and non-adopters, this thesis contributes to the literature by investigating the impact of IFRS adoption on IFRS adopting banks in this region. The findings demonstrate that IFRS adoption leads to a reduction in income smoothing activities through loan loss provisions for IFRS adopters. With respect to the argument that IFRS adoption would cause more pro-cyclical behaviour of loan loss provisions, the findings from this thesis could not find enough evidence to support the suggestion that IAS 39 amplifies pro-cyclicality of bank loan loss provisioning among the adopters. For the suggestion that IFRS might cause more volatility of earnings for the adopters, there is evidence of more volatile earnings after IFRS adoption, but extra caution is needed in interpreting the findings as they may have been driven by the global recession in 2008. Finally, for the conjecture that IFRS adoption leads to higher earnings volatility for IFRS adopters than that of non-adopters, there is insufficient evidence to support this suggestion.

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