Mehnaz Laura

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PhD Scholar



  • MSc Finance, University of Strathclyde,UK
  • MBA in Accounting and Information Systemes, University of Rajshahi, Bangladesh


Interest in accounting regulation is what inspired Mehnaz Laura to study Accounting at Doctoral level at AUT. Mehnaz has been working as a teaching assistant and a research assistant at the Department of Accounting. Prior to joining AUT, she worked as a senior lecturer in the Department of Accounting at Jahangirnagar University, Bangladesh.

Research Areas:

  • Financial reporting, IFRS, Disclosure and Fair value accounting

Research Supervisor/s

  • Professor Asheq Rahman
  • Dr. Humayun Kabir

Thesis title

Investor’s Perception of Fair Value Measurements: Does the Mandatory Adoption of IFRS 13 Minimize the Credibility Concerns ?

A brief introduction to the PhD research

This study examines the impact of IFRS 13 on the value relevance of fair value measurements (FVM). Effective since 2013, IFRS 13 Fair value measurements represents three major changes in fair value reporting: (i) single coherent definition of ‘fair value’; (ii) application of three-Level hierarchy (i.e., Level 1, 2 or 3) for both financial and non-financial assets; and (iii) extended disclosures for Level 3 measurements. Because Level 3 measurements involve the use of unobservable inputs, they are subject to greater measurement uncertainty and information risk. Prior studies suggest that Level 3 assets are less value relevant due to the credibility concerns, and that firms with greater exposure to Level 3 measurements exhibit higher information risk and higher cost of capital.The IASB’s expectation behind the adoption of IFRS 13 is that the application of hierarchy and additional disclosure would improve investors perception about FVM, especially from faithful representation perspective. This study extends the research on the capital market effects of fair value disclosure by investigating its moderating effect on the perceived credibility concerns for Level 3 measurements considering all assets measured at fair values.



  • AFDEN Travel Grant: ‘Ray Ball Scholarship 2019’ to attend ‘Research Methodologies’ coursework
  • AUT Vice Chancellors Doctoral Scholarship 2018
  • Commonwealth Shared Scholarship 2015-2016
  • Bangladesh Prime Minister’s Gold Medal 2011-2012