Corporate governance Audit fee 1 Auditor tenure 1 Bonus 1 Borrowing covenant violation 1 Fair value measurement 1 Fairvalue 1 Financial crisis 1 Impairment 1 In-the-money option 1 Independence 1 Industry specialisation 1 Investment properties 1 Management discretion 1 Market uncertainty 1 New Zealand 1 Supplementary fair value disclosure 1 Value in use 1 Value relevance 1