... and credibility within post-disaster budget communications under conditions of uncertainty. Design/methodology/approach Focusing on New Zealand, the study analyses 42 budget estimates and 10 budget speeches issued between 2011 and 2025 that reference earthquake response and recovery. A qualitative narrative...

...Umesh Sharma; Tejas Adhikari; Mary Low Purpose This paper aims to explore the current practice of voluntary sustainability reporting in New Zealand. The ongoing criticisms from investors and other stakeholders indicate that there is a failure in financial reporting to address their informational...

...Mariela Carvajal; Muhammad Nadeem Purpose This paper aims to examine the relationship between sustainability reporting and firm performance in New Zealand, encompassing the materiality concept of sustainability reporting based on the newly available sustainability reporting standards...

...Nives Botica Redmayne; Fawzi Laswad; Dimu Ehalaiye; Warwick Stent Purpose New Zealand (NZ) has no reporting standard or guidance for management commentary (MC) that accompanies financial reports. This is unusual, considering MC is provided by many entities and valued by users. Further...

... a unique data set from the New Zealand setting, which combines information obtained from The Institute of Internal Auditors of New Zealand with empirical firm data collected from publicly available sources. Multivariate analysis is performed to test the prediction that in-house IAF use is associated...