Accounting and Finance
Collections in Accounting and Finance
-
Accounting and Finance Other Research [5]
Accounting and Finance Other Research
Recent Submissions
-
Interpolation of financial time series data in a three-dimensional spatialisation
(2022-08-28)This paper introduces a new approach to interpolating and visualising financial time series data, e.g., Bitcoin prices, in a spatial domain using the notion of spatialisation: forming a spatial representation of non-spatial ... -
Improving the quality of information: Does Integrated Reporting matter? Evidence from Sri Lankan listed companies
(STIE Malang Kucecwara, 2023-11-04)This study examines the information quality of integrated reporting (IR) adopted companies in comparison to non-adopted companies. Information quality was measured in terms of the decision usefulness approach based on ... -
Does the threat of takeover affect default risk?
(Wiley, 2022-10-23)We examine the impact of the threat of takeovers on default risk. Using a sample of 50,189 firm-year observations for US firms over the period 1990–2015, we find that the threat of takeovers has a negative relation with ... -
Consolidation and control in the New Zealand quota managed fishery
(New Zealand Association of Economists, 2023-06-28)The introduction of individual transferable quotas to the New Zealand fishery has seen the gradual concentration of both quota ownership and catch – especially in the deepwater fishery. This paper examines the levels of ... -
Statement of service performance reporting: A study of tier three registered charities in New Zealand
(2022-11-28)Charities have been an important component of most societies throughout human history. For as long as there are groups and individuals in need of help that they are not able to provide for themselves, charities have been ... -
A three-dimensional mapping of financial time series data using spatialisation
(2022-08-24)Time series comprises data on some attribute gathered at different points in time which is ordered chronologically [1]. The representation of time series is performed via a two dimensional profile view, where the x-axis ... -
Impacts of financial and industry expertise of the audit committee on the readability of key audit matters: New Zealand evidence
(2022-11-28)PURPOSE The purpose of this study is to examine the impact of the audit committee’s financial and industry expertise on the readability of KAMs using New Zealand evidence. DESIGN/ METHODOLOGY/ APPROACH The sample ... -
Environmental reporting and firm profitability: Evidence from Sri Lanka
(2022-12-01)Background of study Literature review: gaps Research questions 1 Do disclosures on materials, energy, and water impact firms’ profitability? 2. Do bio-diversity disclosures impact firms’ profitability? 3. Do disclosures ... -
An exploration of the factors influencing the success and failure of rural micro-business in Choiseul Province, Solomon Islands
(2021)RESEARCH QUESTIONS Main questions: How do the challenges and opportunities that face rural micro-businesses in Choiseul Province, Solomon Islands, influence their performance and longevity? Sub-questions: 1. How do ... -
Interpolation of financial time series data in a virtual geographic environment
(2022-06)This paper introduces a new approach to visualising and interpolating financial time series data, e.g., Bitcoin prices, in a spatial domain using the notion of spatialization: forming a spatial representation of non-spatial ... -
The impact of audit quality reviews on audit fees of New Zealand listed companies
(2020-12-11)This study examines the impact of audit quality reviews by the Financial Markets Authority (FMA) on the audit fees of New Zealand listed companies. The FMA commenced audit quality reviews in 2013. This study examines audit ... -
Forecasting accuracy of Holt-Winters Exponential Smoothing : evidence from New Zealand.
(New Zealand Journal of Applied Business Research, 2020)Financial time series is volatile, dynamic, nonlinear, nonparametric, and chaotic. Accurate forecasting of stock market prices and indices is always challenging and complex endeavour in time series analysis. Accurate ... -
Institutional determinants of carbon financial accounting practices
(2020-06-08)This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants ... -
The impact of corporate governance on firm value : evidence from listed manufacturing companies in SriLanka
(University of Jaffna, Sri Lanka, 2020)Good corporate governance is directly linked with the shareholder wealth creation and thereby influence the overall economic prosperity of entities. Firm value is regarded as one of the indicators for the creation of a ... -
Motivations behind reporting on human capital in New Zealand
(2019-12-02)PURPOSE: The purpose of this paper is to examines the motivations of companies within the New Zealand banking sector for reporting on Human Capital (HC). DESIGN / METHODOLOGY / APPROACH: The research method included ... -
Usefulness of annual Reports : perceptions from Sri Lanka
(2019-12-02)The IASB standards (IFRS) guide general purpose financial reporting (GPFR) Conceptual framework for financial reporting Which Qualitative Characteristics (QCs) are perceived important in investment and lending decisions? IASB ... -
Usefulness of annual reports : perceptions from Sri Lankan investors and lenders
(2019-09)Both the 2010 and 2018 version of International Accounting Standards Board’s (IASB) Conceptual Framework for Financial Reporting recognise investors and lenders as the main user groups of financial reports since they are ... -
The quantification of migrant labour from the Pacific : gender and the F....g Plaza
(2019-07)Prescott and Hooper (2009) drew attention in their paper to the change for Pasifika workers having to adapt from a “commons” driven society to an “anti-commons” society. They showed how migrants coming from a task orientated ... -
The forensic accounting in Sri Lanka
(University of Kelaniya. Faculty of Commerce & Manangement Studies, 2017-12-24)RESEARCH QUESTIONS: 1. What are the important skills need to be developed by a forensic accountant? 2. What is/are the important factor/s that helps to develop forensic accounting practice in Sri Lanka? 3. What is the ... -
The impact of audit quality reviews on audit fees of New Zealand listed companies
(Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2019-07)This study examines the impact of audit quality reviews by the Financial Markets Authority (FMA) on audit fees of New Zealand listed companies. The FMA commenced audit quality reviews in 2013. This study examines audit ...