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Impression management in financial reports surrounding CEO turnover
This study focuses on whether new management uses impression management to influence the presentation of performance in the firm’s annual reports surrounding a changeover in CEO. The study considers the use or non-use of ...
Characteristics of firms which capitalise development expenditures
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 ...