• Governance reform : institute of technology councils 

      Rainsbury, Liz; Malcolm, Pam; Hart, Carol (2013)
      This study examines the composition of the councils of New Zealand Institutes of Technology and Polytechnics prior to and subsequent to passing of the Polytechnics Education Amendment Act (PEAA). The Act reduced the size ...
    • Higher Education Governance – New Zealand Reforms 

      Rainsbury, Liz; Malcolm, Pam; Hart, Carol (Accounting and Finance Association of Australia and New Zealand, 2014)
      This study examines recent governance reforms for New Zealand polytechnics. It examines the change in the composition of councils, including the skills and experience of council members to assess the extent to which the ...
    • Higher education governance: New Zealand reforms 

      Rainsbury, Liz; Malcolm, Pam; Hart, Carol (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2014)
      This study examines recent governance reforms for New Zealand polytechnics. It examines the change in the composition of councils, including the skills and experience of council members to assess the extent to which the ...
    • The impact of legal origin on the relationship between analyst following and recognised intangibles 

      Hart, Carol (Accounting and Finance Association of Australia and New Zealand, 2010-07-01)
      This study examines whether legal origin has an impact on the association between analyst following and intangibles recognised in corporate financial statements. Using a sample of 7,233 company-year observations from ten ...
    • The impact of the FMA guidelines of non-GAAP earnings disclosures 

      Rainsbury, Liz; Hart, Carol (2014-12-04)
      This paper investigates whether disclosure guidelines issued by the New Zealand Financial Markets Authority changed the non-GAAP reporting policies of New Zealand companies. Financial markets authorities were concerned ...
    • Non-GAAP Earnings Disclosures by New Zealand Companies 

      Rainsbury, Liz; Hart, Carol; Malthus, Sue (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2013)
      This study examines the motivation for the increased reporting of non-GAAP earnings (NGE) by New Zealand companies following the adoption of International Financial Reporting Standards (IFRS). The study contributes to the ...
    • Students' perceptions of the use of an e-workbook as a revision and learning reinforcement tool in accounting education 

      Cheng, Alvin; Hart, Carol (Auckland Region Accounting, 2013)
      This study examines students' perceptions of the use of an online accounting eworkbook as part of the blended learning approach in financial accounting. Students in an intermediate financial accounting course were given ...

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