Browsing Accounting and Finance Conference Papers by Date Published
Now showing items 21-40 of 70
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Placing nations' sectoral surpluses and deficits into their global context
(New Zealand Association of Economists (NZAE), 2015-07)This statistical presentation builds on previous papers (Rankin 2014a, 2014b) which explore the literature of financial balances. Using current account and general government net lending, the paper analyses private sector ... -
Governance in small Pacific businesses: Tongan business cases
(2015)In the last thirty years the expansion of commerce in the South Pacific has attracted greater participation by those indigenous to the Pacific Islands. This growth in participation introduces the need to better understand ... -
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 ... -
The impact of the FMA guidelines of non-GAAP earnings disclosures
(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 ... -
Shades of Grey 2.0: Educational Gaming for Ethics
(2014-12)The Shades of Grey education game is a team-based game that students play in a class lecturers to easily add gaming elements to their lessons. Shades of Grey is used as a mechanism to encourage the student discussion and ... -
Quota market efficiency : the New Zealand Annual Catch Entitlement (ACE) market
(2014-07)Characteristics of efficient markets: Information on price is easy to obtain • Information on characteristics of the good is readily available • Price establishes market equilibrium • Transaction costs are low • No ... -
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 ... -
Using intersectoral financial balances to aid forecasting and policymaking
(New Zealand Association of Economists (NZAE), 2014)Use of macro-financial data to understand and predict economic cycles. -
Higher Education Governance – New Zealand Reforms
(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
(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 ... -
Governance reform : institute of technology councils
(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 ... -
Students' perceptions of the use of an e-workbook as a revision and learning reinforcement tool in accounting education
(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 ... -
A study of development on environmental responsibility accounting in China
(Auckland Region Accounting, 2013)Increasing major environmental pollution incidents in China have turned public attention to corporate social responsibility and environmental accountability. Pollution has been a major problem in China. The lack of corporate ... -
Growing the Business Practitioner: The nature and purpose of legal studies for the non lawyer
(2013)Lyman Johnson explained the tenuous relationship between business people and the law in his paper, Corporate Law Teachers as Gatekeepers (2009). He draws upon the work of Milton Friedman explaining that ‘executives must ... -
An investigation of the price discovery for cross-listed stocks: Evidence from New Zealand and Australian stock markets
(Auckland Region Accounting, 2013)This study investigates the price discovery of selected cross-listed stocks on the Australian Stock Exchange (ASX) and the New Zealand Stock Exchange (NZX). It examines prices and exchange rates over the period 1st January ... -
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 ... -
Non-GAAP Earnings Disclosures by New Zealand Companies
(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 ... -
New Zealand and capital gains tax: A tax experts' perspective
(Auckland Region Accounting, 2013)New Zealand is an interesting country to study capital gains tax (CGT) as it is one of the few OECD countries at present that does not have a formalised capital gains tax. Despite international and political pressures to ... -
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 ... -
Is a Capital Gains Tax the Answer to New Zealand's Tax Alchemy?
(2013)Unlike most OECD countries, including the United Kingdom and Australia, New Zealand has never implemented a realisation based capital gains tax (‘CGT’). Coupled with the fact that the New Zealand judiciary has steadfastly ...
