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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 76-95 of 97

Regulatory Change and the Quality of Compliance to Mandatory Disclosure Requirements: Evidence from Bangladesh

Hasan, Tanweer; Karim, A K M Waresul (Victoria University of Wellington, 2005)

The present study investigates the effectiveness of changes in the regulatory environment on the quality of compliance to mandatory disclosure requirements in Bangladesh. Statistical analysis of the Mandatory Disclosure ...
Reporting Service Performance – A Message in a Bottle?

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 ...
Research on financial reporting by defined benefit schemes

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

The objective of this working paper is to provide a comprehensive, readable and informative summary of superannuation reporting by defined benefit schemes in New Zealand; in order to: · monitor compliance with FRS 32 and ...
The Role of Expectancy Theory and Observed Constituency Response Levels to Exposure Drafts in Accounting Standard-Setting in New Zealand

Baskerville, Rachel F (Victoria University of Wellington, 2005)

A brief history of studies of standard setting and constituency lobbying is summarised, and a description of standard setting in New Zealand is provided. Historically, levels of responses to exposure drafts in New Zealand ...
Secrecy and Mandatory IFRS Adoption on Earnings Quality

Houqe, Noor; Monem, Reza M.; Tareq, Mohammad; van Zijl, Tony (Victoria University of Wellington, 2015)

This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial secrecy. Earnings quality is proxied by signed abnormal accruals and earnings conservatism. Using ...
Sectorneutral Accounting Standards: A Ten year Experiment

Baskerville, Rachel F; Bradbury, Michael E (Victoria University of Wellington, 2007)

In 1992, New Zealand adopted a sectorneutral approach to standard setting – where the difference in accounting treatment is driven by differences in the nature of transactions and not by ownership or the objectives of the ...
A Simultaneous Equations Approach to Analysing the Relation between Ownership Structure and Performance in Bangladesh

Al Farooque, Omar; van Zijl, Tony; Dunstan, Keitha; Karim, Wares (Victoria University of Wellington, 2005)

This paper models the managerial (board) ownership and financial performance relationship in Bangladesh using a simultaneous equations approach. This approach is deemed to be the most appropriate methodology to control ...
Situating IFRS translation in the EU within speed wobbles of convergence

Baskerville, Rachel F; Evans, Lisa (Victoria University of Wellington, 2011)

The objective of this study is to demonstrate the degree to which debate about translation in the EU, and translation specifically of IFRS in the EU, generates both: - Deeply held convictions about language; and - ...
Structural Flaws of Income as a Base for Taxation

Prebble, John (Victoria University of Wellington, 2001)

Fifteen years ago Ross Parsons published his Wilfred Fullagar Lecture in the Australian Tax Forum. His subject was “Income Taxation–an Institution in Decay”. His lecture was influential. Scholars cite it regularly. This ...
Sustainable Accountability: a Dualist Vedic Perspective

Stewart-Jacks, Samuel David (Victoria University of Wellington, 2009)

This thesis offers a theory of sustainable accountability informed by Vedic philosophy. Although Vedic philosophy is often described as the philosophy of ancient India, this thesis will explain how relative factors, such ...
Tax and volunteering: empirical evidence to support recommendations to solve the current problems surrounding the tax treatment of volunteers’ reimbursements and honoraria in New Zealand

Tan, Letisha; Dunbar, David; Cordery, Carolyn Joy (Victoria University of Wellington, 2008)

On I November 2007 the Minister of Finance and the Minister of Revenue asked for submissions on ways to simply the current law on the taxation of reimbursement and honoraria paid volunteers in the non-profit sector. ...
Trans-Tasman Triangular Taxation Relief: Part One

Dunbar, David (Victoria University of Wellington, 2002)

In March 2002 the finance ministers of New Zealand and Australia released a joint discussion document on trans-Tasman triangular taxation. The proposals represented are a significant step towards addressing one of the ...
Trans-Tasman Triangular Taxation Relief: Part Two

Dunbar, David (Victoria University of Wellington, 2003)

In March 2002, the New Zealand and Australian governments released a joint discussion document, Trans-Tasman Triangular Tax. The joint media statement noted that: Clearly, triangular tax reform requires a bilateral ...
Tylor's Legacy in International Accounting Research

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

When Hofstede published the book Culture’s Consequences International Differences in WorkRelated Values in 1980, he established indices of culture; culture was to be a measurable variable in international business ...
Uncertainty, MCS and Firm Performance: Towards an Integrated Business Risk Focused Framework

Bui, Binh; Bradshaw, John; Hunt, Chris (Victoria University of Wellington, 2007)

Uncertainty is the core variable in any contingency theoretical framework (Chapman, 1997; Donaldson, 2001). Many reviews however have claimed that the accounting literature lacks a comprehensive framework for analysis of ...
Users of Local Government Annual Reports: an Exploratory Study

Mack, Janet; Ryan, Christine; Dunstan, Keitha (Victoria University of Wellington, 2001)

The nature of financial reporting in the public sector in Australia has undergone substantial change in the last twenty years. One result has been the promulgation of public sector accounting standards based on the private ...
The Value of Public Sector Annual Reports and Annual Reporting Awards as a Signal of Management Performance

Ryan, Christine; Dunstan, Keitha; Brown, Jennet (Victoria University of Wellington, 2001)

Australian public sector reforms have emphasised the accountability of agencies for the performance of management. Despite considerable diversity in public sector organisations, annual reports have been promoted as an ...
The Value Relevance of Board Gender Diversity for NZX Listed Firms and its Association with Growth Options

Dunstan, Keitha; Keeper, Trish; Truong, Thu Phuong; van Zijl, Tony (Victoria University of Wellington, 2011)

Our study examines the relationship between board gender diversity and firm value and, in particular, whether the value relevance of female directors is affected by the level of growth options relative to assets-in-place. ...
Value Relevance of Environmental, Social, and Governance Disclosure

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

This paper investigates the impact of Environmental, Social, and Governance (ESG) disclosure by companies around the world on market value. Using a large sample of non financial companies listed in 38 countries during the ...
The Value Relevance of Information about Convertible Financial Instruments

Bishop, Helen; Bradbury, Mike; van Zijl, Tony (Victoria University of Wellington, 2005)

We investigate the value relevance of the financial statement information about convertible financial instruments. Our findings indicate that the classification of convertibles provides incremental information over and ...