... Licensed re-use rights only Conversion master degrees Capstone projects Lockdown Online learning COVID-19 New Zealand Accounting conversion master’s degree Early calls to equip accountants with competencies in critical thinking, problem-solving and communication, in addition...

... government sourced from 2006 and 2013 census data on the Statistics New Zealand website), “PRV” (press visibility i.e. the mean “number of news items” of a local government on the Index New Zealand website, including online articles, journals and newspapers appearing over the past five years from each...

...Bikram Chatterjee; Monir Zaman Mir; Ian A. Eddie; Victoria Wise Purpose The purpose of this paper is to identify the contextual factors affecting infrastructure reporting by New Zealand local authorities. Design/methodology/approach The paper includes a survey and interview of Annual Report...

... Questionnaire responses from 846 accounting students studying in the UK, Australia and New Zealand provide international data to develop a model to explain student perception of the LMS. Findings The final model shows student satisfaction with the use of a LMS is positively associated with three variables...

...M. Humayun Kabir; Fawzi Laswad Purpose The purpose of this paper is to investigate the properties of net income (NI) and total comprehensive income (TCI) of listed companies in New Zealand (NZ). Four properties of TCI and NI are examined: persistence, variability, predictive ability, and value...

...Haiyan Jiang; Ahsan Habib Purpose The purpose of this paper is to investigate the impact of different categories of ownership concentration on corporate voluntary disclosure practices in New Zealand. Design/methodology/approach The study applies panel data regression analysis to a sample...

...Beilei Zhang; David Emanuel Purpose This study seeks to examine the relation between non‐audit services provided by incumbent auditors and an important aspect of earnings quality – conservatism, using New Zealand data. Conservatism is defined as the adoption of accounting policies that accelerate...

...@aut.ac.nz © Emerald Group Publishing Limited 2008 Earnings Dividends Stocks Financial management New Zealand According to standard corporate finance textbooks, stock dividends have no effect on shareholders' wealth and are just a cosmetic accounting change, where the increase...

...Beverley R. Lord; Yvonne P. Shanahan; Benjamin M. Nolan As Lindsay (1994, 1995) encourages validation of existing results, this research replicates Guilding and McManus (2002) in a New Zealand (NZ) context. The usage and perceived merit of customer accounting practices were lower in NZ than...

... examination of whether a fund beats a market proxy or not, to research the persistence in American mutual fund returns. In this study, authors use a similar methodology to analyse New Zealand growth mutual funds. In addition, a statistically robust method is juxtaposed as a comparison. The study finds...