Research Bank

Accounting and Finance

Unitec Research Bank

Accounting and Finance

Recent Submissions

  • Hao, Gloria (Auckland Region Accounting Conference, 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 ...
  • Ayling, Diana; Finlayson, Patricia (Australasian Law Teachers Association Annual Conference, 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 ...
  • Buranavityawut, Nonthipoth (Auckland Region Accounting Conference, 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 ...
  • Cheng, Alvin; Yong, Sue (Auckland Region Accounting Conference, 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 ...
  • Cassidy, Julie; Cheng, Alvin; Yong, Sue (Australasian Tax Teachers Association Conference., 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 ...
  • Dassanayake, Wajira; Li, Xiaoming; Buhr, Klaus (Auckland Region Accounting Conference, 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 ...
  • Cheng, Alvin; Hart, Carol (Auckland Region Accounting Conference, 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 ...
  • Rainsbury, Liz; Hart, Carol; Malthus, Sue (Accounting and Finance Conference,, 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 ...
  • Rainsbury, Liz; Malcolm, Pam; Hart, Carol (Auckland Region Accounting Conference, 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 ...
  • Wang, Baojun (Master of Business, 2006)
    This project investigates the characteristics of firms in New Zealand who choose to expense versus capitalise expenditures for internally generated development projects. Using a sample of 315 NZ firm-year observations, I ...
  • Francis, Kerry (FARU Conference , Sri Lanka August 2011, 2011)
    This paper examines a First Year Architecture Studio project, Bathe: Atmosphere, Choreography and Context in the Orthographic Section, conducted at Unitec Department of Architecture, Auckland during the second semester of ...
  • Finlayson, Patricia; Ayling, Diana (New Zealand Applied Business Education (NZABE) Conference., 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 ...
  • Rankin, Keith (Rethinking welfare for the 21st century: forum proceedings. 53-57. The University of Auckland, New Zealand., 2010)
    The issue of welfare reform is made difficult because of the boundaries we traditionally (yet implicitly) place between the tax system and the benefit system. To most economists, benefits are transfers, and transfers are ...
  • Rankin, Keith (53rd New Zealand Association of Economists (NZAE) Annual Conference, 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 ...
  • Buhr, Klaus; Cross, Roy; Rainsbury, Liz (World Finance & Banking Symposium, 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 ...
  • Yee, Nigel (International Conference on Innovation Management, 2009)
    Business incubation and technology incubation is an area where new ideas are combined with resources and expertise in order to produce viable products and businesses. The business and technology incubation sector in New ...
  • Malcolm, Pam; Cruickshank, Prue (New Zealand Diploma in Business Conference 1999 "Entrepreneurs born or made?", 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 ...
  • Malcolm, Pam (Unitec Learning Innovations Conference, 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 ...
  • Rainsbury, Liz; Hopkins, Laura (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 ...
  • Beechey, John; Baskerville-Morley, Rachel (2nd Annual Auckland Regional Accounting Conference, 2003)
    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 ...

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