Table of contents
New Zealand unit trust disclosure: asset allocation, style analysis, and return attribution
Ross Fowler, Robin Grieves, J. Clay SingletonThis article aims to explore three facets of the historical performance of a sample of actively managed unit trusts available to New Zealand investors: asset allocation, style…
2385
An appraisal of financially distressed companies' earnings management: Evidence from listed companies in China
Yenpao Chen, Chien‐Hsun Chen, Shiau‐Lan HuangThis study aims to examine the earnings management behaviour of financially distressed listed companies in China for the period 2002‐2006.
2853
Actuarial gains and losses: the determinants of the accounting method
Ana MoraisThe purpose of this paper is to investigate the determinants of the choice of the accounting method for recognising actuarial gains and losses of defined benefit plans.
1357
Factors associated with the quality of audit committees
Peter BaxterThe purpose of this study is to analyse whether several indicators of audit committee quality are associated with a number of supply and demand factors such as board composition…
3104
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