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 ...

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 ...

The theory of predicting merger targets is a subject of frequent debate in the financial economic literature. The basic question considered is whether a certain characteristic of merger target companies exists and can be ...

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 ...

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 ...