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 ...

Boards of directors are believed to influence corporate performance. Such influence may be direct, e.g., through boards monitoring management, or indirect; through the actions of a Chief Executive Officer selected by the ...

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 ...

Recently the pricing problem of a monopolist producing several different qualities of a product has received some attention in the literature. Mussa and Rosen (1978) studied the optimal product mix of a monopolist producing ...

There is growing interest and evidence in the New Zealand education sector of the application of marketing principles and techniques. This has been brought about, in part, by a declining birth rate and a more market-driven ...