Browsing by Study Area "Accounting and Finance"
Now showing items 1-20 of 97
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Accounting for social services outcomes : extending the balanced scorecard to NGOs in New Zealand
(2016-11)The application of accounting has already been extended to include aspects of customer services, employee satisfaction and innovation. These applications have however continued to focus on efficiencies and sustainability ... -
Aiming high: Can the New Zealand Diploma in Business create the graduates it desires?
(Business Co-ordination Forum, 2007)The new NZDipBus is an interesting national qualification. Owned by the New Zealand Qualifications Authority (NZQA), it is not a unit standard based qualification, such as the National Diploma in Business nor is it grounded ... -
Analysis of disclosure of internal control information from Chinese listed companies -- Data from cross listing companies
(2014)Purpose – The aim of this research is to examine internal control disclosures by Chinese cross-listed companies relating to guidelines issued by the government. All Chinese cross listed companies are required to disclose ... -
Audit quality in New Zealand : evidence from regulator
(2017-11-28)The results of audit quality reviews undertaken by the Financial Markets Authority (FMA) regulator are examined from 2013 to 2017. The introduction of audit regulation has reduced the number of audit firms registered to ... -
Bringing the NZDipBus on-line: A case study
(2000)This paper examines the processes that have been undertaken at UNITEC over the last two years to incorporate quality on-line learning into the NZ Diploma in Business programme. In Semester 2 1998 150 Computer Concepts ... -
Capital Structure and Financing Choices in Australia
(2012)We use a modified pecking order framework to analyse financing choices for Australian firms. The traditional pecking order model has been extended to allow a non-linear relationship between a firm’s requirements for ... -
Characteristics of companies disclosing Non-GAAP earnings
(2015)Purpose: This study investigates factors that are associated with the likelihood of New Zealand listed companies disclosing non-GAAP earnings performance measures. Design/methodology/approach: The study uses logistic ... -
Characteristics of firms which capitalise development expenditures
(2006)This project investigates the characteristics of firms in New Zealand who choose to expense versus capitalise expenditures for internally generated development projects. Using a sample of 315 NZ firm-year observations, I ... -
China's participation and resistance in adopting Western accounting practices
(2013)Purpose - The aim of this paper is to investigate China’s attitude towards adopting western accounting practices. In particular, its response to the expansion of western professional accounting bodies into China will be ... -
Circular Flow: Drawing Further Inspiration from William Harvey
(2012)The simple flow model presented here differs markedly from the standard presentation, and draws its inspiration directly from the human body (or at least its upper half) in the spirit of Quesnay and Phillips.6 It its core ... -
The composition of New Zealand public sector audit committees
(Accounting and Finance Association of Australia and New Zealand, 2010-07-01)This study investigates the association between the source of funding of New Zealand public sector entities (PSEs) and the composition of their audit committees. Fifty PSEs in the health, local government and tertiary ... -
Construction of accounting identities in Vietnam : Experimenting with Bourdieu’s practice theory
(2013)This study aims to investigate the habitus of bookkeepers and professional accountants in Vietnam, a communist country, by experimenting with Bourdieu’s practice theory. Such theory seeks to examine the ways in which ... -
Defining workplace harassment: Who is the bully?
(Business Co-ordination Forum, 2002-09)This paper provides a brief overview of approaches to development of legal definitions of bullying and harassment in the workplace. The paper discusses the early definitions in Sweden and reviews recent developments in ... -
Developing an on-line course
(1998)The UNITEC Directorate appreciates the need to create quality on-line courses. In February 1998 the Directorate approved the development of on-line courses. During 1997 a Faculty of Business working party had formatted a ... -
Disclosure of internal control information by Chinese cross listed companies
(Unitec ePress, 2016-02-17)Authors Xiangrong Hao and Elizabeth Rainsbury examine the internal control disclosures mandated for Chinese cross-listed companies in 2011. These were the first Chinese companies required to comply with the Basic Standards ... -
Disclosure standards of large New Zealand companies : a content analysis study of compliance with the FMA’s corporate governance guidelines
(Unitec ePress, 2017-09-25)This qualitative study is an attempt to gain some insights into the level of corporate governance disclosure in New Zealand. A sample of ten large publicly-listed companies was analysed to determine to what extent they ... -
Draw EDward Draw: Atmosphere, Choreography and Context in First Year Architecture.
(2011)This paper examines a First Year Architecture Studio project, Bathe: Atmosphere, Choreography and Context in the Orthographic Section, conducted at Unitec Department of Architecture, Auckland during the second semester of ... -
Effectiveness of stock index forecasting using LSTM model : evidence from New Zealand
(2020-12-08)Introduction Purpose Methodology Key findings Conclusion Research limitation -
The Effects of Investor Sentiment and the Conditional Volatility in New Zealand Stock Market
(Auckland Region Accounting, 2013)Using New Zealand market data, this paper provides additional evidence to support recent studies that investor sentiment moves stock prices and, in turn, influences expected returns. It also adds to a number of previous ... -
Empirical study on the relationship among government holding, asset injection and listed companies performance : evidence from China securities market
(Virtus Interpress, 2014)This paper aims to investigate the private placement of equity (PPE) by asset injection in China. It analyzes the influence to shareholders’ wealth and performance in the state-holding listed companies and private-holding ...
