Pacific Accounting Review: Volume 27 Issue 3

Subject:

Table of contents

On the performance of KiwiSaver funds

Bart Frijns, Alireza Tourani-Rad

– This paper aims to investigate the risk-adjusted performance of the KiwiSaver Growth funds for the period 2007-2013 in New Zealand.

The readability impact of international financial reporting standards

Glenn Richards, Chris van Staden

This paper aims to compare the readability of narrative annual report disclosure pre- and post-International Financial Reporting Standards (IFRS) adoption using a computational…

2503

Factors influencing disclosures of statements of service performance of New Zealand local authorities

Prae Keerasuntonpong, Keitha Dunstan, Bhagwan Khanna

The purpose of this paper is to provide an understanding of the influential factors that may affect disclosures in the statements of service performance (SSPs) on wastewater…

GAAP-adjusted earnings disclosures by New Zealand companies

Liz Rainsbury, Carol Hart, Nonthipoth Buranavityawut

– This paper aims to examine motivations for the reporting of generally accepted accounting practice (GAAP)-adjusted earnings by New Zealand companies.

Firm characteristics, board diversity and corporate social responsibility: Evidence from Bangladesh

Mohammad Badrul Muttakin, Arifur Khan, Nava Subramaniam

This study aims to purport to investigate the relationship between firm size, profitability, board diversity (namely, director gender and nationality) and the extent of corporate…

4477

Company characteristics and compliance with ASX corporate governance principles

Tek Lama, Warwick Wyndham Anderson

This study aims to examine whether company characteristics determine the structure and composition of a company’s board. In particular, it investigates the three board-design…

2058
Cover of Pacific Accounting Review

ISSN:

0114-0582

Online date, start – end:

1997

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Professor Tom Scott
  • Dr Pei-Chi Kelly Hsiao
  • Associate Professor Chelsea Liu
  • Associate Professor Sophia Su
  • Associate Professor Thu Phuong Truong
  • Dr Lily Chen