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Firm size and the political cycle premium
We investigate the role of firm size in generating political cycle outcomes. Like in the U.S., New Zealand’s political cycle premium is driven by small firms; however, the results are opposite. In New Zealand, periods ...
Insights into accounting choice from the adoption timing of international accounting reporting standards
This paper colle cts survey evidence on the costs and beneﬁts of adoptingInternational Financial Reporting Standards (IFRS). It also examines themotivations for the timing of IFRS adoption. Signiﬁcant diﬀerences existbetween ...