Table of contents
Accounting choice, market failure, and regulation: Consolidated accounting adoption in New Zealand, 1946‐1957
Michael G. KeenanThe purpose of this paper is to explain the adoption of consolidated accounting for New Zealand holding companies during the period 1946‐1957.
KiwiSaver annual reporting disclosure practices: an exploratory study
Matthew Matuschka, Philip Colquhoun, Lisa MarriottThe paper aims to examine the disclosure practices of KiwiSaver retail schemes in New Zealand. The aim is to investigate the level of comparability of KiwiSaver disclosures in the…
Western management accounting practices in Vietnamese enterprises: Adoption and perceived benefits
Doan Ngoc Phi Anh, Duc‐Tho Nguyen, Lokman MiaThis study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period…
The milieu of government reporting in Vanuatu
Alistair BrownConcentrating on internal commentaries, this paper aims to consider the factors that have contributed to the resistance to the introduced reporting and accountability for the…
Block shareholder identity and firm performance in New Zealand
Nicholas Boone, Sisira Colombage, Abeyratna GunasekarageThe purpose of this study is to examine whether the influence of block ownership on firm performance depends on the identity of the largest investor.
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen