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Now showing items 1-10 of 12
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 ...
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 ...
Long run overreaction on the New Zealand Stock Exchange
(Lincoln University. Commerce Division., 1998-03)
The purpose of this paper is to determine whether New Zealand capital markets are efficient. To do this we investigate two competing models of investor decision making in the context of the New Zealand Stock Exchange. The ...
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 ...
A simple approach to valuing the delivery options implicit in the US treasury bond futures contract
(Lincoln University. Commerce Division., 1998-11)
The T-Bond futures contract has traded on the Chicago Board of Trade (CBOT) for approximately 20 years, and is now the most actively traded derivative product in the world. A voluminous amount of research has accordingly ...
Differences in the reported performances of foreign-controlled and domestically-controlled firms : some UK evidence
(Lincoln University. Commerce Division., 1999-07)
This study provides empirical evidence on the relative performances of Foreign Controlled Domestic Companies operating in the United Kingdom as compared to those of United Kingdom Controlled Domestic Dompanies. One hundred ...
Environmental factors affecting the international transfer pricing decisions of multinational enterprises : a foreign-controlled versus UK-controlled companies’ comparison
(Lincoln University. Commerce Division., 1999-07)
A number of environmental factors influence the International Transfer Pricing decision
processes of multinational enterprises (MNEs). The extent to which each of these factors affect the process depends on management’s ...
In the forests of the night : second report of the Asian Economic Crisis Monitoring Group
(Lincoln University. Commerce Division., 1998-07)
In this paper we focus on the effects of the crisis on New Zealand exports, including the effects on New Zealand manufacturers, on the effects of the crisis on growth in East Asia, on the effects of the crisis on the ...
Tiger! Tiger! burning less bright : first report of the Asian Economic Crisis Monitoring Group
(Lincoln University. Commerce Division., 1998-02)
The crisis in Asia has dominated economic, financial, and much business thinking for more than seven months. It looks set to continue to do so for an extended period. The effects on the countries concerned, on the region, ...
An empirical analysis of the market value of imputation tax credits in the New Zealand share market
(Lincoln University. Commerce Division., 1997-04)
This study argues that the value of imputation tax credits should be taken into account when firms are making decisions on investment, capital structure and dividend policy. The research examines ex-dividend day share price ...