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Now showing items 21-30 of 80
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 ...
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 ...
Public sector reform in the Asia-Pacific
(Lincoln University. Commerce Division, 1998-10)
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 ongoing debate over export performance : an investigation of New Zealand small industrial firms
(Lincoln University. Commerce Division., 1998-10)
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 ...
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 ...
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 ...
Opening up to foreign competition : an analysis of Indian durable consumer goods industry
(Lincoln University. Commerce Division., 1999-04)
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 ...
The potential for expansion of the organic industry in New Zealand : a contingent valuation of consumers WTP for organic produce
(Lincoln University. Commerce Division., 1999-09)
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 ...
Internalizing environmental assets : an environmental accounting perspective
(Lincoln University. Commerce Division, 1996-11)
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 ...
A model for sustainability using the Rawlsian principle
(Lincoln University. Commerce Division., 1995-09)
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 ...