Browsing Accounting and Finance Conference Papers by Title
Now showing items 6-25 of 75
-
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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, ...
