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School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research
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Browsing School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research by Issue Date

Browsing School of Accounting and Commercial Law – Te Kura Kaute, Ture Tauhokohoko: Centre for Accounting, Governance and Taxation Research by Issue Date

Now showing items 1-20 of 97

Meta-analysis of the Impact of Adoption of Ifrs on Financial Reporting Comparability, Market Liquidity and Cost of Capital

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 ...
Reporting Service Performance – A Message in a Bottle?

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 ...
Accountability and Public Governance in New Zealand

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 ...
Economic Policy Uncertainty And Corporate Cash Holdings

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 ...
Carbon Risk and Dividend Policy in an Imputation Tax Regime

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 ...
Intellectual Capital Efficiency and Firm Financial Performance: Evidence from South East Asian Countries

Ariff, Arifatul Husna Mohd; Islam, Ainul; van Zijl, Tony (Victoria University of Wellington, 2017)

This study applies a modified version of the Value Added Intellectual Coefficient (VAIC) model proposed by Pulic (1998; 2000) to investigate the impact of IC on financial performance of listed firms in five South East ...
Punishment of Bribery and Corruption: Evidence from the Malaysian Judicial System

Idrus, Muhammad Arif; Houqe, Muhammad Nurul; Bui, Binh; van Zijl, Tony (Victoria University of Wellington, 2017)

We investigate the judicial outcomes of crimes involving bribery and corruption in the context of the Malaysian judicial system. Using a sample of 1869 court cases over the period 2006 to 2013, we find that ‘white-collar’ ...
Governance of Tunnelling in Developing Countries: Evidence from Bangladesh

Tareq, Mohammad; Houqe, Muhammad Nurul; van Zijl, Tony (Victoria University of Wellington, 2017)

Tunnelling is a governance issue between controlling shareholders and minority shareholders in both developed and developing countries. However, most studies on tunnelling are in developed countries with the few exceptions ...
Equity crowdfunding in New Zealand: a progressive experiment

Keeper, Trish (Victoria University of Wellington, 2016)

When the first tranche of provisions of the Financial Markets Conduct Act 2013 (‘the FMC Act’) came into force on 1 April 2014, a new licensing regime for crowdfunding service providers (‘CSPs’) was introduced into New ...
Are All Independent Directors Created Equal? Do Their Professional Backgrounds Influence Firms’ Financial Disclosures? Evidence From Biotechnology Firms

Enache, Luminita; Parbonetti, Antonio; Srivastava, Anup (Victoria University of Wellington, 2015)

The empirical evidence on the association between board structure and firms’ voluntary disclosures is mixed and controversial. We extend the literature by arguing that independent directors do not represent a homogeneous ...
Value Relevance of Environmental, Social, and Governance Disclosure

Zuraida, Zuraida; Houqe, Noor; van Zijl, Tony (Victoria University of Wellington, 2015)

This paper investigates the impact of Environmental, Social, and Governance (ESG) disclosure by companies around the world on market value. Using a large sample of non financial companies listed in 38 countries during the ...
Effects of audit quality on earnings quality and cost of equity capital: evidence from India

Houqe, Noor; Ahmed, Kamran; van Zijl, Tony (Victoria University of Wellington, 2015)

In this paper, using a large sample covering the 10 years from 1998 to 2009, we examine the role of audit quality in earnings quality (discretionary accruals and income smoothing) and cost of equity capital of Indian firms. ...
Secrecy and Mandatory IFRS Adoption on Earnings Quality

Houqe, Noor; Monem, Reza M.; Tareq, Mohammad; van Zijl, Tony (Victoria University of Wellington, 2015)

This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial secrecy. Earnings quality is proxied by signed abnormal accruals and earnings conservatism. Using ...
Differentiated regulation: the case of charities

Cordery, Carolyn; Sim, Dalice; van Zijl, Tony (Victoria University of Wellington, 2014)

The increasing number and influence of charities in the economy, allegations and evidence of fraud and mismanagement, and the need for information to inform policy, are all reasons for the establishment of charity regulators. ...
What drive a long-term relationship in microcredit? Insights from a cambodian microfinance institution

Lanzavecchia, Alberto; Enache, Luminita (2013)

This article examines the determinants of the nominal value of loans in microcredit and the factors that drive long-term relationship banking. The dataset is drawn from primary data gathered from 216 randomly selected ...
Business strategy and earnings quality

Houqe, Muhammad Nurul; Kerr, Ryan; Monem, Reza (Victoria University of Wellington, 2013)

Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S. listed firms, we predict and find that ...
Forecasting New Zealand Corporate Failures 2001-10: Opportunity Lost?

Van Peursem, Karen; Chan, Yi Chiann (Victoria University of Wellington, 2012)

Knowing whether an organization will fail is useful information for investors and other stakeholders. Looking to 36 New Zealand corporate failures (2001-2010), we find that anticipation of their demise was not clearly ...
The Influence of Corporate Governance on Management Earnings Forecast Behaviour in a Low Private Litigation Environment

Truong, Thu Phuong; Dunstan, Keitha (Victoria University of Wellington, 2011)

We examine the influence of three external corporate governance mechanisms – continuous disclosure regulatory reform, analyst following and ownership concentration and one internal corporate governance mechanism – board ...
The Influence of Board Structure on the Value of NZX Listed Firms and its Association with Growth Options

Dunstan, Keitha; Keeper, Trish; Truong, Thu Phuong; van Zijl, Tony (Victoria University of Wellington, 2011)

Our study examines the relationship between four indicators of board structure and firm value and the extent to which this relationship may be affected by the level of growth options relative to assets-in-place. These ...
The Impact of Disclosure Reform and Alternative Sources of Earnings-Related Information on the Market Reaction to Firm-Based Earnings-Related Disclosures

Truong, Thu Phuong; Dunstan, Keitha (Victoria University of Wellington, 2011)

Our study seeks to investigate changes in the market reaction to earnings-related disclosures following the introduction of the New Zealand continuous disclosure reform. We further extend to study whether these changes are ...