David M. Emanuel

University of Auckland - Department of Accounting and Finance

Private Bag 92019

Auckland 1001

New Zealand

SCHOLARLY PAPERS

3

DOWNLOADS

5

SSRN CITATIONS

3

CROSSREF CITATIONS

8

Scholarly Papers (3)

1.

The Value Relevance of Mandatory Non‐GAAP Earnings

Abacus, Vol. 50, Issue 1, pp. 1-24, 2014
Number of pages: 24 Posted: 11 Mar 2014
Elmar R. Venter, David M. Emanuel and Steven F. Cahan
University of Pretoria, University of Auckland - Department of Accounting and Finance and
Downloads 5 (811,206)
Citation 3

Abstract:

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Non‐GAAP earnings, Value relevance, South Africa

2.

Regulatory Changes and Loan Loss Provisions Management by Chinese Banks

Journal of Accounting in Emerging Economies, Vol. 11 No. 4, pp. 651-675. https://doi-org.ezproxy.auckland.ac.nz/10.1108/JAEE-05-2020-0116, The University of Auckland Business School Research Paper Series
Posted: 11 Feb 2022
Li Chen, David M. Emanuel, Lina Li and Mu Yang
The University of Auckland, University of Auckland - Department of Accounting and Finance, University of Auckland Business School and The University of Auckland

Abstract:

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Loan loss provision, Basel III, Chinese banks, Capital management, Earnings management, Signaling

3.

Board Governance and Acquirers’ Returns: A Study of Australian Acquisitions

Australian Journal of Management, Vol. 36, No. 2, 2011
Posted: 05 Feb 2012
David M. Emanuel
University of Auckland - Department of Accounting and Finance

Abstract:

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acquirer returns, acquisitions, board governance