Research Bank

Browsing Accounting and Finance by Date Published

Unitec Research Bank

Browsing Accounting and Finance by Date Published

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  • Stewart, James; Leaver, Jonathan (Marine Policy, 2015)
    Balancing catch with annual catch entitlement (ACE) is crucial both for the financial viability of fishers and for the efficient operation of the New Zealand quota management system (QMS). This study examines the information ...
  • Hao, Xingrong; Rainsbury, Liz (Auckland Region Accounting (ARA) Conference, 2014)
    Purpose – The aim of this research is to examine internal control disclosures by Chinese cross-listed companies relating to guidelines issued by the government. All Chinese cross listed companies are required to disclose ...
  • Rainsbury, Liz; Malcolm, Pam; Hart, Carol (Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, 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 ...
  • Rankin, Keith (New Zealand Association of Economists (NZAE) Conference, 2014)
    Use of macro-financial data to understand and predict economic cycles.
  • Wang, Jing; Hooper, Keith (Corporate Ownership & Control Journal, 2014)
    India is converging its practices to be consistent with IFRS, but in the case of goodwill impairment how much consistency is there among Indian companies and auditors, and how much impairment has been disclosed. The paper ...
  • Wang, Jing; Hooper, Keith (Corporate Ownership & Control Journal, 2014)
    This paper aims to examine the extent of goodwill impairment in listed companies of China and the audited disclosure of of goodwill. China is an important adopter of International Financial Standards but the question ...
  • 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 ...
  • 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; 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • Huang, Hedy Jiaying; Hooper, Keith; Sinclair, Rowena (Auckland Region Accounting (ARA) Conference, 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 ...
  • Nguyen, Lisa; Hooper, Keith; Sinclair, Rowena (Auckland Region Accounting (ARA) Conference, 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 ...
  • 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 ...
  • 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 ...
  • 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 ...