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 ...

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 ...

The world recessionary period of the 1980's forced many governments to re-evaluate their economic management strategies. Today, existing strategies are being supplanted by a belief that economic growth is best achieved by ...

The purpose of this study is to examine differences between low vs. high-performance exporters. For this purpose, the effects of selected firm-related and export strategy-related variables on three selected measures of ...

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 ...

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 ...

We examine the most likely strategy of product differentiation by newly entering multinational firms when market reforms begin in a developing economy. We argue that incumbents in a non-contestable protected market do not ...

This paper examines the past and current development of the organic industry in New Zealand. Organic farming in New Zealand has changed and grown rapidly over the last 10 years. This has mainly been due to the development ...

Increases in national income are usually treated as economic growth. If large enough to produce increases in per capita income, they are generally considered as welfare enhancing. Yet, at the same time, these increases in ...

There is a substantial and growing literature on the topic of sustainability, but no consensus on a working definition has emerged yet. The rational pursuit of sustainability is only possible if we can develop a working ...