This paper estimates short and long run income elasticities of demand for New Zealand exports to several Asian countries. Export demand is modelled as a function of spending power using cointegration analysis. The results ...

Off-farm investment as a risk management strategy is not particularly popular among New Zealand sheep and beef farmers. This study explores the potential reduction in risk by diversifying farm asset portfolios to include ...

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 ...

Contrary to the view that complex dynamical systems are curiosities at a safe distance from core tenets of economics, it is shown that they undermine a few fundamental constructs and models. The long run macroeconomic ...

This paper begins by setting out the constitutional framework of the Russian Federation and demonstrates that, over time, Russia's regions are beginning to exert greater control over their internal economic and commercial ...

This study determines the profitability of commercial mini-dairy farms in selected areas of Bangladesh using New Zealand financial and production figures as benchmarks. Based on production returns Bangladeshi (BD) dairy ...

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 ...

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 ...