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Journal Articles
Pacific Accounting Review (2026) 38 (2): 426–446.
Published: 02 January 2026
...Saman Bandara; Ahesha Perera; Elizabeth Rainsbury Purpose The introduction of modern slavery regulation in New Zealand was initiated in 2021 but was subsequently paused in 2024, whereas Australia, a close trading partner, has implemented such regulation. Because New Zealand institutional investors...
Journal Articles
Pacific Accounting Review (2017) 29 (3): 266–282.
Published: 07 August 2017
... of institutional investors, mutual funds are more likely to exert a positive effect on the investment efficiency of investee companies. Originality/value This paper examines the monitoring effect of governance mechanisms in China from a new perspective, which is the investment efficiency. Furthermore, previous...

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