Opare, Solomon; Houqe, Noor; Van Zijl, Tony(Victoria University of Wellington, 2021)
A large number of empirical studies have addressed the effects of adoption of IFRS, but the results have been mixed. We use a meta-analysis of 56 empirical studies with 1,265 effect sizes to determine the impact of adoption ...
Dormer, Rodney; Jahan, Mosammet Asma(Victoria University of Wellington, 2020)
Purpose
This paper asks what evidence is provided, in the annual reports of New Zealand’s central government departments, of the efficiency and effectiveness of their performance.
Approach
This study reviewed performance ...
Dormer, Rodney; Ward, Sarah(Victoria University of Wellington, 2018)
This paper provides an insight into an already very substantial, but increasing, body of literature relating to accountability and public governance. Given the size and diversity of that literature what follows is a summary ...
Nguyen, Justin Hung; Balachandran, Balasingham(Victoria University of Wellington, 2017)
Australia ratified the Kyoto Protocol in December 2007, which mandates the country to reduce carbon emissions, thereby exogenously affecting firms in highest-emitting industries, or polluters. We examine the role of carbon ...
Duong, Huu Nhan; Nguyen, Justin Hung; Nguyen, My; Rhee, S. Ghon(Victoria University of Wellington, 2017)
We find that economic policy uncertainty is positively related to cash holdings. This positive relation is attributed to financial constraints that emerge as a new and dominating channel through which policy uncertainty ...