Browsing Accounting and Finance Conference Papers by Title
Now showing items 37-56 of 75
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The Impact of the FMA Guidance Note on Non-GAAP earnings disclosures
(Asia-Pacific Interdisciplinary Research in Accounting Conference (APIRA), 2016-07)PURPOSE: It is common practice for companies to disclose earnings measures and other financial information, which is not prepared in accordance with generally accepted accounting practice such as (referred to as non-GAAP ... -
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 ... -
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 ... -
International progress : reflections of General Hedge Accounting Standards
(2016-11-22)Objectives: Problems with IAS 39 IFRS 9 Improvements Issues with IFRS 9 Challenges posed by IFRS 9 in China Recommendations for Improving Hedge Accounting in China -
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 ... -
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 ... -
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 ... -
Is emergence sufficient to explain the origins of Double Entry？
(2017-09)Emergence vs origins Pacioli disclaimed originality Secrecy Emergence The Arab case for inventing double entry The Indian case for inventing double entry The Chinese case for inventing double entry Daoism - Yin and ... -
Is the village common in a cloud? Cooperative education and social networking
(New Zealand Association for Cooperative Education, 2010)Background: In this paper communication and content issues which arise in cooperative communication courses are identified from a discussion of recent literature. Issue: Often administrators and managers of cooperative ... -
Legal Studies and the Changing Business Environment
(2009)Anecdotal evidence suggests business students find the study of law difficult, and that they do not understand the relevance of it to their business degrees. Law teachers' response has been to question the curriculum ... -
Making the most of a franchised degree agreement
(1998)In 1997 a franchise agreement was confirmed between Eastern Institute of Technology (EIT) and UNITEC Institute of Technology (UNITEC) for specific Bachelor of Business Studies (BBS) majors to be offered at the EIT Hawke ... -
Mentoring in the cooperative education workplace: A review of the literature
(New Zealand Association for Cooperative Education, 2004-03)This paper reviews the literature exploring the mentoring relationship between students, their cooperative education workplace and their host supervisors. The literature review will focus on mentoring relationships generally, ... -
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 ... -
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 ... -
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 ... -
North and south: The students' view of the New Zealand Diploma in Business
(2003)This paper looks at the results of a survey of UNITEC’s New Zealand Diploma in Business (NZDipBus) students and compares these results with the findings of a similar survey carried out in 2002 with Christchurch Polytechnic ... -
Obedience and accommodation in China
(2016-10)The paper sets out to show how the long-lasting disciplinary structure of Imperial China has left its legacy on the internal control systems of modern China Such a structure when married to the disciplinary structure ... -
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 ... -
A portfolio model of learning: Reframing assessment practices in a business cooperative education course
(New Zealand Association for Cooperative Education, 2007)This paper examines a portfolio model of learning in the assessment of student workplace learning. Using an interpretivist framework, an holistic assessment model is outlined in the context of a co-operative education ... -
Profit sharing in the Big 8 firms: Accommodating the rainmakers
(2003-12)Further to a consideration of existing research on income allocation processes in CA partnerships, this report answers the questions: how was income allocated in the Big 8 and their predecessor firms in New Zealand, and ...
