Browsing Accounting and Finance Conference Papers by Title
Now showing items 41-60 of 75
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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 ... -
The quantification of migrant labour from the Pacific : gender and the F....g Plaza
(2019-07)Prescott and Hooper (2009) drew attention in their paper to the change for Pasifika workers having to adapt from a “commons” driven society to an “anti-commons” society. They showed how migrants coming from a task orientated ... -
Quantifying the benefits of narrated screen capture videos
(University of Queensland, 2010)This article provides a quantitative analysis of student results for an Excel-based statistics assignment in a first year statistics course, before and after the implementation of narrated screen capture teaching videos ... -
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 ... -
Reconceptualisation of income tax graduation as public equity
(New Zealand Association of Economists, 2018-06)A 'Universal Basic Income' in 2016 became a genuine policy option for a major political party (Labour) in New Zealand. It is thus a concept – like negative income tax – that requires more public understanding. In particular, ...
