Pacific Accounting Review: Volume 24 Issue 2

Accounting for cultural well‐being: an exploratory study of New Zealand regions

Lisa Marriott, Allan Miller

The purpose of this research is to explore the economic and social arguments used in support of government assistance for cultural well‐being, and the accounting measures used to…

Reporting incentives for accounting conservatism, evidence from asset and equity tunnelling

Yuying Xie, Liu Zheng, H.L. Amy Lau

The purpose of this study is to investigate reporting incentives for accounting conservatism in the context of asset and equity tunnelling and to provide empirical evidence that…

Performance management system effectiveness in Australian local government

Kevin Baird, Herbert Schoch, Qi (James) Chen

The purpose of this paper is to examine the association between three organizational factors (the use of multi‐dimensional performance measures, link to rewards, and training) and…

New Zealand shareholder attitudes towards corporate environmental disclosure

Charl de Villiers, Chris van Staden

The natural environment has become an increasingly important business issue over the last ten years while shareholder views on the importance of corporate environmental disclosure…

Managerial ownership‐induced income smoothing and information asymmetry

Ahsan Habib, Haiyan Jiang

The purpose of this paper is to examine whether managerial ownership‐induced income smoothing accentuates or attenuates an information asymmetry problem. Standard agency theory…

Financial Shenanigans

Yuan Yuan Hu

Creative Cash Flow Reporting: Uncovering Sustainable Financial Performance

Ali Uyar

Special issue on the New Zealand capital market