Pacific Accounting Review: Volume 26 Issue 3

From cents to half-cents and its liquidity impact

Hamish D. Anderson, Yuan Peng

The purpose of this paper is to examine the impact on stock liquidity following the reduction of minimum tick size from $0.01 to $0.005 for a selection of dual-listed and property…

Crossing the Tasman: Determinants of price discovery for Australia-New Zealand cross-listed shares

Bart Frijns, Aaron Gilbert, Alireza Tourani-Rad

The purpose of this paper is to investigate price discovery for cross-listed stocks on the New Zealand Exchange (NZX) and the Australian Stock Exchange (ASX) and find out the…

New Zealand venture capital funds and access to new financing: an exploratory study

Sujit Kalidas, Andrew Kelly, Alastair Marsden

This paper aims to explore the challenges the Venture Capital (VC) funds industry in New Zealand (NZ) faces when sourcing new capital. In NZ, there is a significant gap currently…

Financial advice and asset allocation of individual investors

Annie Claire Zhang

– The purpose of this paper is to explore the differences in KiwiSaver portfolio composition between investors who receive financial advice and those who do not.

KiwiSaver member behaviour: a quantitative analysis

Callum Thomas, Claire Matthews

The purpose of this paper is probe the early data emerging from the KiwiSaver market and to draw insights on KiwiSaver investor behaviour, particularly in respect of the unique…

The SE-Asian Tsunami Appeal: disclosure of contributions by corporate Australia

Anne R. Canny

The purpose of this paper is a quantitative exploration of the annual report disclosure of contributions by Australian corporations to the relief appeal following the South-East…

Researching ethnicity in the Pacific region

Rachel F. Baskerville, Katharine Wynn-Williams, Elaine Evans, Shirley Gillett

– The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical analysis in accounting research, particularly in the Pacific region.

Writing an article for a refereed accounting journal

Charl de Villiers, John Dumay

This article aims to focus on areas that can potentially improve a manuscript’s chances of success, i.e. acceptance for publication. In particular, we deal with topic selection…

Carbon tax, corporate carbon profile and financial return

Le Luo, Qingliang Tang

This paper aims to investigate the impact of the proposed carbon tax on the financial market return of Australian firms. It also considers the differential tax effect on…

The influence of sunk costs, personal responsibility and culture on the tendency of accountants to facilitate escalation of commitment

Peni Fukofuka, Neil Fargher, Zhe Wang

This purpose of this study is to further the study of escalation of commitment by considering the supportive role of accountants in providing reports that favour continuation of…

New Zealand capital markets

Bart Frijns, Aaron Gilbert, Alireza Tourani-Rad