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Now showing items 1-10 of 11
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 ...
Long run overreaction on the New Zealand Stock Exchange
(Lincoln University. Commerce Division., 1998-03)
The purpose of this paper is to determine whether New Zealand capital markets are efficient. To do this we investigate two competing models of investor decision making in the context of the New Zealand Stock Exchange. The ...
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 ...
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 ...
An empirical analysis of the market value of imputation tax credits in the New Zealand share market
(Lincoln University. Commerce Division., 1997-04)
This study argues that the value of imputation tax credits should be taken into account when firms are making decisions on investment, capital structure and dividend policy. The research examines ex-dividend day share price ...
Tiger! Tiger! burning less bright : first report of the Asian Economic Crisis Monitoring Group
(Lincoln University. Commerce Division., 1998-02)
The crisis in Asia has dominated economic, financial, and much business thinking for more than seven months. It looks set to continue to do so for an extended period. The effects on the countries concerned, on the region, ...
Differences in the reported performances of foreign-controlled and domestically-controlled firms : some UK evidence
(Lincoln University. Commerce Division., 1999-07)
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 ...
Environmental factors affecting the international transfer pricing decisions of multinational enterprises : a foreign-controlled versus UK-controlled companies’ comparison
(Lincoln University. Commerce Division., 1999-07)
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 ...
A Keynesian theory of monetary inflation without government
(Lincoln University. Commerce Division., 1996-01)
This paper presents a model of inflation that is generated by an excess supply of credit-money without any money base impulse from government. Instead, inflation turns out to depend on just three variables: the marginal ...