IFRS 2 Institutional Theory 2 Motivation 2 New Zealand 2 Accounting 1 Accounting -- Standards 1 Accounting Practice 1 Accounting system 1 Airlines 1 Altruism 1 Analysts forecast 1 Asset impairment 1 Auckland 1 Biodiversity disclosure 1 Brand name products 1 Capital market development 1 Charitable donation 1 Charities -- New Zealand -- Finance 1 Charity audit 1 Charity regulation 1 Chinese company 1 Christchurch 1 Chronic diseases 1 Chronically ill 1 Consequence of corporate failures 1 Corporate Governance Quality 1 Corporate Social Responsibility (CSR) reports 1 Corporate honesty 1 Decision making 1 Developing Country 1