Research Bank

Browsing Accounting and Finance Conference Papers by Date Published

Unitec Research Bank

Browsing Accounting and Finance Conference Papers by Date Published

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  • 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 ...
  • 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 ...
  • Rainsbury, Liz; Capper, Patsie-Ann; Malthus, Sue (2010 AFAANZ Conference, 2010)
    This study investigates the association between the source of funding of New Zealand public sector entities (PSEs) and the composition of their audit committees. Fifty PSEs in the health, local government and tertiary ...
  • Hart, Carol (2010 AFAANZ Conference, 2010)
    This study examines whether legal origin has an impact on the association between analyst following and intangibles recognised in corporate financial statements. Using a sample of 7,233 company-year observations from ten ...
  • Oldfield, James D.; Slessor, Andrew (ascilite 2010: Curriculum, Technology & Transformation for an Unknown Future, 2010)
    Although the use of games in education is not new, the recent enhancements to game functionality through technology advancements have led to opportunities for significant changes to teaching and learning delivery methods ...
  • Rainsbury, Liz; San Diego, Josefino S.; Walker, Lyndon (Second Quantitative Accounting Research Symposium, 2010)
    Purpose – This paper examines the financial impact from the adoption of international financial reporting standards (IFRS) on New Zealand (NZ) companies. It analyses the effects of IFRS on the accounting numbers reported ...
  • Singh, Jai; Du Plessis, Andries; Oldfield, James D. (14th Annual Waikato Management School Student Research Conference, 2010)
    This paper reports on stress during restructuring in a tertiary institution in New Zealand. Although a certain amount of stress can enhance a person’s performance, too much stress can have a reverse impact on a person’s ...
  • Walker, Lyndon (ascilite 2010: Curriculum, Technology & Transformation for an Unknown Future, 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 ...
  • 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 ...
  • Ayling, Diana (13th Annual NZACE Conference, 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 ...