Table of contents
Environmental Accounting in the New Zealand Contracting Industry: Comments on the Use of Mail Survey Method
Samuel TungMany accounting researchers use direct mail survey questionnaires as a means of data collection. There are many advantages in using mail surveys. For example, surveys are a…
Environmental Accounting in the New Zealand Contracting Industry: Comments on the Use of Mail Survey Method — A Rejoinder
Chris GuildingMany of the survey design issues raised by Tung (2000) are revisited in the context of Guilding and Kirman's (1998) study. While several practical issues are raised, underlying…
Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence
WEN‐HSI LYDIA HSU, David Hay, Sidney WeilThis study examines the accuracy and bias of profit forecasts disclosed in prospectuses by New Zealand companies for initial public offerings during the period 1987 to 1994. The…
A Test of a Two‐Factor ‘Market and Oil’ Pricing Model
Robert Faff, TIMOTHY J. BRAILSFORDIn this paper we employ a GMM‐based approach to test the restrictions imposed by a two‐factor ‘market and oil’ pricing model when a risk‐free asset is assumed to exist. We examine…
Classification of Foreign Operations For Financial Reporting
Fawzi Laswad, Melvin RoushFinancial reporting standards on foreign currency translation in many countries such as New Zealand, US, Australia, and Canada and the international standard issued by the…
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