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Classification of foreign operations for financial reporting
(Lincoln University. Commerce Division., 1999-02)
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 ...
Corporate financial reporting : firm characteristics and the use of the Internet as a medium of communication
(Lincoln University. Commerce Division., 2000-03)
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 ...
An analysis of financial performance of Malaysian-based multinational enterprises
(Lincoln University. Commerce Division., 1999-09)
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. ...
Audit issues and content analysis of audit practices associated with corporate financial reporting on the Internet
(Lincoln University. Commerce Division., 2002-03)
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 ...
Public sector financial disclosure on the Internet : a study of New Zealand local authorities
(Lincoln University. Commerce Division., 2001-02)
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 ...
Online electronic financial reporting : practices and issues
(Lincoln University. Commerce Division., 1999-09)
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 ...