Victoria University

School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research

ResearchArchive/Manakin Repository

School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research

 

See the Centre for Accounting, Governance and Taxation Research website for more information about the centre or the School of Accounting & Commercial Law website for their degrees, people, courses, contact details, news and events, and research.

Recent Submissions

  • Opare, Solomon; Houqe, Noor; Van Zijl, Tony (Victoria University of Wellington, 2021)
    A large number of empirical studies have addressed the effects of adoption of IFRS, but the results have been mixed. We use a meta-analysis of 56 empirical studies with 1,265 effect sizes to determine the impact of adoption ...
  • Dormer, Rodney; Jahan, Mosammet Asma (Victoria University of Wellington, 2020)
    Purpose This paper asks what evidence is provided, in the annual reports of New Zealand’s central government departments, of the efficiency and effectiveness of their performance. Approach This study reviewed performance ...
  • Nguyen, Justin Hung; Balachandran, Balasingham (Victoria University of Wellington, 2017)
    Australia ratified the Kyoto Protocol in December 2007, which mandates the country to reduce carbon emissions, thereby exogenously affecting firms in highest-emitting industries, or polluters. We examine the role of carbon ...
  • Duong, Huu Nhan; Nguyen, Justin Hung; Nguyen, My; Rhee, S. Ghon (Victoria University of Wellington, 2017)
    We find that economic policy uncertainty is positively related to cash holdings. This positive relation is attributed to financial constraints that emerge as a new and dominating channel through which policy uncertainty ...
  • Ariff, Arifatul Husna Mohd; Islam, Ainul; van Zijl, Tony (Victoria University of Wellington, 2017)
    This study applies a modified version of the Value Added Intellectual Coefficient (VAIC) model proposed by Pulic (1998; 2000) to investigate the impact of IC on financial performance of listed firms in five South East ...

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