Search
Now showing items 1-10 of 12
Corporate control and financial performance of New Zealand companies
(Lincoln University. Commerce Division., 1996-01)
This study has two objectives. The first objective is to address the issue of management versus owner control of New Zealand public listed companies. Specifically the focus is on the extent to which shareholders in New ...
Corporate governance and corporate failure
(Lincoln University. Commerce Division., 1997-11)
Numerous studies have explored the relationship between corporate governance and corporate financial performance - see Zahra and Pearce (1989) for a review. In contrast, only a few studies have looked at corporate governance ...
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 ...
Audit fees in New Zealand after removing restrictions on competition
(Lincoln University. Commerce Division., 1999-07)
Audit fees decreased in the United States and Australia after professional accounting bodies removed restrictions on competition in their professional regulations. In New Zealand, the professional body amended its regulations ...
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 ...
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 ...
Demand for money, financial reforms and monetary policy in Fiji : an econometric analysis
(Lincoln University. Commerce Division., 1998-08)
The paper seeks to undertake an econometric investigation of a quarterly money demand
model for an eighteen year period 1979Q1-1996Q4. The variables considered for the model are real income, real interest rate, the real ...
Summary financial reports : review of international guidelines and literature : NZ evidence and issues
(Lincoln University. Commerce Division., 1999-02)
Although there are no professional guidelines or statutory regulations that permit or guide the
presentation of summarised financial reports in New Zealand, a number of NZ companies
provide such reports to their shareholders ...
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 ...