Timeliness of New Zealand Corporate Reporting

Timeliness of New Zealand Corporate Reporting
Author: David Lont
Publisher:
Total Pages: 38
Release: 1991
Genre: Corporation reports
ISBN:

The two main motivating factors for this research have been the conceptual and regulatory importance attached to timeliness. The paper is designed to extend the empirical evidence on the timeliness of the reporting process in N.Z. In particular, this paper explores the relationship between various lags (measures of timeliness) and their association with the corporate attributes; balance date, industry membership, and unexpected earnings (news).

State-of-the-Art Theories and Empirical Evidence

State-of-the-Art Theories and Empirical Evidence
Author: Roshima Said
Publisher: Springer
Total Pages: 273
Release: 2017-12-06
Genre: Business & Economics
ISBN: 9811069263

This book discusses several important issues related to corporate governance reporting, corporate social responsibility (CSR), fraud and bankruptcy. It gathers papers presented at the 6th International Conference on Governance, Fraud, Ethics and Social Responsibility, which was held in Penang, Malaysia on 18–19 November 2015. The content is divided into three major sub-themes: Corporate Governance and Accountability; Corporate Social Responsibility (CSR) and Sustainable Development; and Ethics, Risk and Fraud. The first sub-theme addresses recently identified issues, such as corporate governance reporting, corporate governance regulation differences between countries, governance and financial market economics, financial market supervision, and control and risk management. In turn, the second sub-theme focuses on international auditing standards, green/socially responsible investment, environmental and social accounting and auditing, CSR-related matters, legislation and CSR reporting differences for public listed companies, accounting for sustainable development performance, and sustainability assessment models. The third sub-theme puts the spotlight on financial assessment and diagnosis, modeling, hedging, fraud, bankruptcy, accounting and auditing ethics and ethical problems in financial markets. Taken together, the issues discussed here provide state of art theories and empirical evidence approached from broad perspectives, making the book a valuable resource for researchers, students and practitioners alike.

Advances in International Accounting

Advances in International Accounting
Author: J. Timothy Sale
Publisher: Elsevier
Total Pages: 216
Release: 2003-09-30
Genre: Business & Economics
ISBN: 0080493416

This is a refereed, academic research annual, devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

Corporate Governance in Less Developed and Emerging Economies

Corporate Governance in Less Developed and Emerging Economies
Author: Matthew Tsamenyi
Publisher: Emerald Group Publishing
Total Pages: 565
Release: 2008-12-01
Genre: Business & Economics
ISBN: 184855253X

Corporate governance reform has become an important global policy agenda driven by events such as the 1997 Asian financial crisis, corporate scandals (such as Enron and WorldCom) and the globalisation of capital markets. This book advances debate on corporate governance, accountability and transparency in less developed and emerging economies.

New Zealand

New Zealand
Author: International Monetary Fund. Asia and Pacific Dept
Publisher: International Monetary Fund
Total Pages: 59
Release: 2018-07-03
Genre: Business & Economics
ISBN: 148436581X

New Zealand's economy has enjoyed a solid expansion since 2011. With a persistent net migration wave, potential output has moved closely in line with actual output, and economic slack has decreased slowly. Macroeconomic imbalances overall have narrowed, although macro-financial vulnerabilities have risen with rapid house price increases. The new coalition government seeks to make growth more inclusive.

Accounting Information Systems Australasian Edition

Accounting Information Systems Australasian Edition
Author: Marshall Romney
Publisher: Pearson Higher Education AU
Total Pages: 810
Release: 2012-10-24
Genre: Business & Economics
ISBN: 1442546794

At last – the Australasian edition of Romney and Steinbart’s respected AIS text! Accounting Information Systems first Australasian edition offers the most up-to-date, comprehensive and student-friendly coverage of Accounting Information Systems in Australia, New Zealand and Asia. Accounting Information Systems has been extensively revised and updated to incorporate local laws, standards and business practices. The text has a new and flexible structure developed especially for Australasian AIS courses, while also retaining the features that make the US edition easy to use. nt concepts such as systems cycles, controls, auditing, fraud and cybercrime, ethics and the REA data model are brought to life by a wide variety of Australasian case studies and examples. With a learning and teaching resource package second to none, this is the perfect resource for one-semester undergraduate and graduate courses in Accounting Information Systems.

New Zealand

New Zealand
Author: International Monetary Fund
Publisher: International Monetary Fund
Total Pages: 43
Release: 2004-12-22
Genre: Business & Economics
ISBN: 1451830289

This paper evaluates the Observance of Standards and Codes on the International Organization of Securities Commission (IOSCO) Objectives and Principles of Securities Regulation for New Zealand. New Zealand equity markets are comparatively small with market capitalization of about 44 percent of GDP. Reflecting a preference for property investment, ownership of New Zealand-listed equities remains mostly in the hands of offshore investors and domestic institutional investors, with only about one-fourth held directly by households. Securities market intermediaries include sharebrokers, futures dealers, investment advisers, and managers of collective investment schemes, including contributory mortgage brokers.

Research in Accounting Regulation

Research in Accounting Regulation
Author: Gary Previts
Publisher: Elsevier
Total Pages: 336
Release: 2007-01-24
Genre: Business & Economics
ISBN: 0080468896

The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Main feature examines developments in accounting regulation Papers provide an international perspective on accounting and finance issues Volume 19 contains main papers, research reports, a feature, capsule commentary, perspectives, and book reviews

Iceland

Iceland
Author: International Monetary Fund
Publisher: International Monetary Fund
Total Pages: 84
Release: 2012-01-12
Genre: Business & Economics
ISBN: 1463956738

This technical assistance report on Iceland focuses on a new organic budget law (OBL). In designing a new OBL, it is important to preserve good features of Iceland’s current legal framework for budgeting. At the same time, any new OBL should address the key weaknesses in the Financial Reporting Act 1997 that prevent it from providing a credible, integrated framework for budgeting. The institutional coverage of the OBL should be expanded to encompass the whole public sector and incorporate an integrated timetable for the entire budget process.