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

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

Now showing items 29-48 of 97

Does Regulatory Change Improve Financial Reporting Timeliness? Evidence from Bangladeshi Listed Companies

Ahmed, Jamal Uddin; Karim, A K M Waresul (Victoria University of Wellington, 2005)

The present study is an attempt to empirically test a research question: whether regulatory change can improve financial reporting timeliness in developing countries. Financial reporting delays in Bangladesh have ...
Double Tax Agreements and the Arm's Length Principle: the Safe Harbour Ratio in New Zealand's Thin Capitalisation Rules

Smith, Andrew M C; Dunmore, Paul V (Victoria University of Wellington, 2005)

The opportunities for international tax avoidance through the shifting of profits between jurisdictions is increasing as the world’s economy becomes more integrated. While transfer pricing has been the primary method for ...
Due Process and the Adoption of IFRS in New Zealand

Bradbury, Michael; van Zijl, Tony (Victoria University of Wellington, 2005)

This paper reviews the decision to adopt IFRS in New Zealand and the subsequent decisions made on implementation of adoption. The emphasis of the review is on due process. The paper outlines the current regulatory structure ...
Economic Policy Uncertainty And Corporate Cash Holdings

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 ...
The effect of Investor Protection and IFRS Adoption on Earnings Quality around the World

Houqe, Muhammad Nurul; Dunstan, Keitha; Karim, AKM Waresul; van Zijl, Tony (Victoria University of Wellington, 2010)

This study examines the effect of investor protection and IFRS on the quality of accounting earnings for forty-six countries around the globe. Two attributes of accounting earnings are studied: the magnitude of discretionary ...
Effects of audit quality on earnings quality and cost of equity capital: evidence from India

Houqe, Noor; Ahmed, Kamran; van Zijl, Tony (Victoria University of Wellington, 2015)

In this paper, using a large sample covering the 10 years from 1998 to 2009, we examine the role of audit quality in earnings quality (discretionary accruals and income smoothing) and cost of equity capital of Indian firms. ...
Equity crowdfunding in New Zealand: a progressive experiment

Keeper, Trish (Victoria University of Wellington, 2016)

When the first tranche of provisions of the Financial Markets Conduct Act 2013 (‘the FMC Act’) came into force on 1 April 2014, a new licensing regime for crowdfunding service providers (‘CSPs’) was introduced into New ...
An Ethnographic Study of Annual General Meetings in Not-for-Profit Organisations

Cordery, Carolyn Joy; Baskerville, Rachel F (Victoria University of Wellington, 2007)

Purpose: Accountability has been described as an institutional social practice to encourage stewardship reflection and as such it is a process that can be observed and reported upon. This paper describes observations of ...
Examining a positive psychological role for performance measures

Marginson, David E.; McAulay, Laurie; Roush, Melvin; van Zijl, Tony (Victoria University of Wellington, 2011)

Emerging evidence suggests that management control systems may generate positive psychological effects, leading to higher levels of managerial performance. We extend this literature by examining the extent to which (1) ...
Fictions of Income Tax

Prebble, John (Victoria University of Wellington, 2002)

Income tax law generally taxes the results of legal transactions rather than their underlying economic effect. The courts often tell us that tax law does not tax on the basis of economic equivalence. But the problem is ...
Financing, Accounting, and Accountability in Colonial New Zealand: The Nelson School Society (1842 - 1852).

Fowler, Carolyn (Victoria University of Wellington, 2007)

There is little knowledge about financing and accounting activities within the early colonial New Zealand settlements. This paper investigates the financing, accounting, and accountability practices instituted by Nelson ...
Forecasting New Zealand Corporate Failures 2001-10: Opportunity Lost?

Van Peursem, Karen; Chan, Yi Chiann (Victoria University of Wellington, 2012)

Knowing whether an organization will fail is useful information for investors and other stakeholders. Looking to 36 New Zealand corporate failures (2001-2010), we find that anticipation of their demise was not clearly ...
From Social Policy to Economic Policy: Taxation Incentives for Retirement Income Savings in New Zealand (1910 - 2005)

Marriott, Lisa; Fowler, Carolyn (2005)

New Zealand has seen a change in policy direction from the provision of taxation incentives for retirement income savings from 1910 through to 1988, to removal of all incentives from 1988 through to 2004. In 1910 the ...
A Game Theory Approach to Research on Lobbying Activities in Accounting Regulation: Benefits and Issues

Baskerville, Rachel F (Victoria University of Wellington, 2007)

There is a lack of consensus on the most appropriate methodological framework for studies of regulation and due process in order to provide robust outcomes and predictive potential. In addition to this diversity of ...
Governance of Tunnelling in Developing Countries: Evidence from Bangladesh

Tareq, Mohammad; Houqe, Muhammad Nurul; van Zijl, Tony (Victoria University of Wellington, 2017)

Tunnelling is a governance issue between controlling shareholders and minority shareholders in both developed and developing countries. However, most studies on tunnelling are in developed countries with the few exceptions ...
Government Quality, the Adoption of IFRS and Auditor Choice: A Cross Country Analysis

Houqe, Muhammad Nurul; van Zijl, Tony; Monem, Reza (Victoria University of Wellington, 2011)

We examine the association between country-level government quality and firms’ choice of external auditors. We use a firm’s choice of a Big 4 auditor as a proxy for the demand for high-quality financial reporting. Using a ...
Hegemony, Stakeholder Salience and the Construction of Accountability in the Charity Sector

Cordery, Carolyn Joy; Baskerville, Rachel F (Victoria University of Wellington, 2005)

This research reviews the manner in which accountability may be better constructed in the Charities Sector with detailed stakeholder analysis. This combines the adoption of Hayes’ (1996) four types of accountability by ...
A Historical Review of the CFC & FIF Regimes: Part One 1987 to 1 December 2003

Dunbar, David (Victoria University of Wellington, 2004)

The CFC & FIF regimes were originally enacted to prevent New Zealand taxpayers using tax havens to avoid or defer their New Zealand tax obligations. However both regimes contain a number of provisions that have not been ...
How Do Firms Manage Their Earnings Forecast Strategy? A New Zealand Study

Dunstan, Keitha; Gallery, Gerry; Truong, Thu Phuong (Victoria University of Wellington, 2008)

In contrast to the trend of research investigating why firms decide to release earnings forecasts to pre-empt any expected change in earnings, our study investigates how firms manage their earnings forecast strategy once ...
Icons of Repute: The attribution of Lamarckian and Darwinian evolutionary mechanisms in economics

Baskerville, Rachel F (Victoria University of Wellington, 2007)

Paul David’s 1986 exposition on the QWERTY keyboard configuration gave rise not only to Stan Leibowitz and Stephen Margolis’s “Fable of the Keys”, but also to a consideration by Stephen J. Gould of the characteristics, ...