Otago University Research Archive
Browsing Accountancy and Finance by Title
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Browsing Accountancy and Finance by Title
Now showing items 1-20 of 215
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(Working Paper, 2004)
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(Working Paper, 2010)Accounting practices and the role of auditors have been widely implicated in many corporate scandals. The accountants are likely to witness serious wrongdoings at their workplace, thus presenting them with a difficult ... -
(Working Paper, 2006)This paper extends the work of Weiss and Berney (2004), Clarke et al., (2003), Chambers (1980; 1999) and Schuetze, (2001) by developing the argument further that the current Generally Accepted Accounting Principles (GAAP) ... -
(Journal Article, International journal of Accounting Research, 2009, 2009)This paper discusses the development of accounting education in Cambodia and the recent formation of a professional accounting body in that country. The historical and political background and the structure of the Cambodian ... -
(Journal Article, International journal of Accounting Research, 2009, 2009)This paper discusses the development of accounting education in Cambodia and the recent formation of a professional accounting body in that country. The historical and political background and the structure of the Cambodian ... -
(Thesis, Doctor of Philosophy, 2003)Financial accounting disclosure decisions are made in a complex social environment. The Social Contingency Model (SCM) provides a suitable framework within which disclosure decisions can be examined. Consequently, this ...
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(Working Paper, 2005)The disclosure of minimum information required by law and accounting standards appears to be the status quo on corporate disclosure. This brings into question the fairness of corporate financial statements. The paper reports ... -
(Dissertation, Bachelor of Commerce with Honours, 2005)This dissertation explores Activity-Based Costing (ABC) in the New Zealand firm environment. A questionnaire is distributed to users and non-users of ABC, in order to determine the differences between these two groups in ... -
(Thesis, 2005)This thesis examines the impact of a proxy contest on the firm and the wealth of its shareholders. I find that proxy contests serve their intended purpose as an effective external disciplining mechanism, resulting in changes ...
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(Conference or Workshop Item (Seminar, Speech or Other Presentation), AAA 2007 Conference & AFAANZ 2007 Conference, 2007)This study finds that the agency problems of companies with high free cash flow (FCF) and low growth opportunities induce auditors of companies in the United States to raise audit fees to compensate for the additional ... -
(Conference or Workshop Item (Seminar, Speech or Other Presentation), AAA 2007 Conference & AFAANZ 2007 Conference, 2007)This study finds that the agency problems of companies with high free cash flow (FCF) and low growth opportunities induce auditors of companies in the United States to raise audit fees to compensate for the additional ... -
(Dissertation, Bachelor of Commerce with Honours, 2006)This study tests the hypothesis that firms with high free cash flow (FCF) and low growth opportunities have higher audit fees than other firms. This hypothesis is expected, given Jensen’s (1986) FCF theory that managers ...
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(Working Paper, 2010)This paper is the first of two articles that explores the workings of amoeba management. Kyocera, a Japanese manufacturer of ceramics and printing-related devices, first introduced amoeba management in the 1960s. On the ... -
(Thesis, Master of Commerce, 2011)Several different real option valuation approaches appear in the literature to address valuation problems under uncertainty. This diversity, however, has created a confusion regarding their applications across different ... -
(Conference or Workshop Item (Seminar, Speech or Other Presentation), University of Otago, Department of Finance, Seminar, 2006)This study explores analyst annual earnings forecasts in New Zealand. The results show that forecasts of New Zealand firms do not suffer from the pessimistic biases found in studies of forecasts for United States firms. ... -
(Conference or Workshop Item (Seminar, Speech or Other Presentation), University of Otago Department of Finance Seminar Series, 2004)Previous studies document a negative and significant return to equity on the announcement of a seasoned equity offering. However, the effects of such an announcement on the firms other securities has received little ... -
Asset Pricing Models and Illiquidity: Using Multi-factor Regression Models on Thinly Traded Equities (Thesis, Master of Business, 2011)In this paper I examine the power of multifactor regression models in describing the returns to New Zealand stocks and portfolios from January 2006 to October 2010. The analysis focuses on making additions and adjustments ...
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(Dissertation, Master of Business, 2004)This study tests for a relationship between income smoothing, proxied by discretionary accruals, and job security concerns, proxied by product durability, capital intensity, and leverage, size is used a control variable, ...
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(Dissertation, Bachelor of Commerce with Honours, 2007)As a socially-embedded service provider, it is essential that the users of audit services, as well as the wider public, have confidence in the audit profession. The confidence appears to be eroding, with a gap appearing ...
Now showing items 1-20 of 215