Browsing Accounting and Finance Conference Papers by Title
Now showing items 14-33 of 70
-
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 ... -
Entrepreneurial pathways into New Zealand Diploma in Business
(1999)The purpose of this paper is to report on the effectiveness of two different pathways into the New Zealand Diploma in Business (NZDipBus) that have been offered at UNITEC for a number of years. This longitudinal study ... -
Environmental accounting disclosures of manufacturing and mining listed companies in Shandong Province, China
(2016-11)The study examines factors that affect the environment accounting disclosure levels for a sample of manufacturing and mining listed company in the Shandong province China. The empirical results show that larger companies ... -
Ethical challenges from the real world: Student experiences in cooperative education placements
(New Zealand Association for Cooperative Education, 2007)Developing a moral business person is not easy. Universities and polytechnics have always undertaken some degree of responsibility for teaching ethics. Increasingly students are exposed to real world work issues when ... -
Evaluation - Measuring your performance to plan & evaluate the effectiveness of your measurement tools
(1999)Performance measurement and management is one of the most significant developments in the sphere of people management. Within organisations, it has become a key business process. It is viewed as a major lever for achieving ... -
Evidence on the impact of International Financial Reporting Standards in New Zealand
(2010)Purpose – This paper examines the financial impact from the adoption of international financial reporting standards (IFRS) on New Zealand (NZ) companies. It analyses the effects of IFRS on the accounting numbers reported ... -
Experimental research on comprehensive income disclosure, valuation judgment of appraiser and earnings management recognition
(2015-12)Purpose The purpose of this paper is to investigate appraisers’ practice ability and level at present in China, examine whether different comprehensive income disclosure models could lead to significant differences in ... -
Exploring the relationship between KPI's and the information they give the reader in the form of reports
(2003-02)There is a school of thought that advances the proposition that "traditional" financial accounting KPI's are insufficient to track how a business is moving towards its strategic objectives. Traditional accounting does not ... -
Extending the balance scorecard to New Zealand NGOs in the social services sector
(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 ... -
Flat tax in New Zealand : unemployment and social security taxes 1930-70
(New Zealand Association of Economists (NZAE), 2016-06)With the concept of a Universal Basic Income (UBI) being mooted this year as an important reform that can facilitate our adaption to a flexible work-world characterised by short-term contracts, inequality and automation, ... -
Fostering moral courage: What do business students learn about professional ethics in cooperative education placements?
(New Zealand Association for Cooperative Education, 2006-04)This paper examines recent literature and research into business students’ experiences in cooperative education placements with a view to exploring their experiences and learning of professional ethics. In recent times, ... -
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 ... -
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 ... -
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 ... -
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 ... -
How can we help students succeed with on-line courses?
(2000)All New Zealand Diploma in Business courses offered at UNITEC now have an on-line, web-based presence. This has therefore changed the way that courses are delivered. The manner in which students make use of the on-line ... -
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 ... -
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 ... -
The impact of legal origin on the relationship between analyst following and recognised intangibles
(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 ...
