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Search Results for Collection: Accountancy and Finance

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Time Aspects of Earnings Volatility and Accounting Regime:An Analysis of Earnings Volatility under Fair Value Accounting and Historical Cost Accounting

Essendorfer, Stephan Daniel (Thesis, Master of Commerce, 2011)

In this thesis the impact of Fair Value Accounting (FVA) and Historical Cost Accounting (HCA) on the earnings volatility of U.S. bank holding companies is investigated. The effect of accounting regime on reported financial ...
Towards a longitudinal study of Ngāi Tahu financial literacy: a literature review of relevant longitudinal studies

Whiting, Rosalind; Mountier, James (Working Paper, 2012)

This literature review is the second of two literature reviews developed to inform a proposed longitudinal study on financial literacy and knowledge among one of New Zealand’s indigenous tribes, Ngāi Tahu. The aim of this ...
Organisational Effectiveness: Debates behind measurement issues in the Public Health Sector

Wynn-Williams, Kate (Working Paper, 2011)

This paper presents a discussion and exploration of influences into the development of performance measurements in the public sector. Such measures are subject to individual (rational decision-makers), managerial (goal ...
Informational content of the term structure of forward implied volatility in oil and gas futures market

Berlova, Ekaterina (Thesis, Master of Business, 2011)

This paper is the first to investigate the informational content of model-free forward implied volatility (MF FIV) in energy markets, as previous studies mainly concentrated on model-dependent volatility estimates and used ...
EntryMode Strategies and Performance of Japanese MNCs in Australia and New Zealand: the Role of Japanese Employees

Kumarasinghe, Sriya (Working Paper, 2011)

This study investigates different entry modes and staffing practices, and their influence on performance in Japanese subsidiaries in Australia and New Zealand. Company data were derived from the Toyo Keizai data bank of ...
An empirical examination of the editorial review processes of accounting journals

Adler, Ralph W; Liyanarachchi, Gregory A (Working Paper, 2010)

This study examines the editorial review processes of 40 main English-language accounting journals. It reports findings for individual journals, as well as clusters of journals that have been categorized by the geographical ...
Relationships between Objective and Subjective Performance Ratings

Merchant, Kenneth A.; Stringer, Carolyn; Theivananthampillai, Paul (Conference or Workshop Item (Paper), AFAANZ Conference, 2010)

This study explored relationships between objective and subjective performance measures in a company setting where both were weighted equally in importance for allocating bonuses to high- and mid-level managers and ...
Intellectual Capital and Firm Performance in Australia

Clarke, Martin; Seng, Dyna; Whiting, Rosalind H (Working Paper, 2010)

This study examines the effect intellectual capital (IC) has on firm performance using a sample of Australian companies listed between 2004 and 2008. IC is measured using Pulic’s Value Added Intellectual Coefficient (VAIC) ...
Specially Designated Dividends: Signalling or Free Cash Flow?

McKelvey, Sam (Thesis, Master of Business, 2011)

This study jointly examines the signalling and free cash flow hypotheses as applied to announcement-period reactions around specially designated dividend (SDD) announcements. Results support the presence of both theories ...
An Analysis and Comparison of Real Option Approaches for Project Valuation under Uncertainty

Zhang, Yi (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 ...