The New Zealand standard on foreign currency translation (FRS-21), similar to standards in the US, Australia, and Canada and the International Accounting Standard (IAS-21), requires the classification of foreign operations ...

The development of the Internet as a medium for the dissemination of corporate financial information creates a new reporting environment. Extensive literature examines the extent and determinants of voluntary financial ...

Multinational enterprises (MNEs) have a major influence on contemporary world trade and business. Their dominance is predicted to grow in the future, as greater convergence and integration is achieved in world economies. ...

The use of the Internet as a channel for the dissemination of corporate information is a recent and fast growing phenomenon. Indeed, it is likely that it will become the principal medium for the distribution of financial ...

Some New Zealand local authorities elect to provide financial information on their websites. Literature examining the behaviour of managers in the public sector suggests that agency relationships in the sector motivate ...

Paper-based hard copy annual reports have been the traditional instrument for the distribution of corporate financial information. The development of the Internet, providing electronic and online reporting, allows for the ...