Table of contents
The Efficacy of Auditors’ Going‐Concern Opinions Compared with a Temporal and an Atemporal Bankruptcy Risk Model: Analysing U.S Trade and Service Industry Failures 1974 ‐ 1988
Patti Cybinski, Carolyn WindsorConflicting results have emerged from several past studies as to whether bankruptcy prediction models are able to forecast corporate failure more accurately than auditors’…
735
The Cost of Cooperative Ownership: Estimates of The Costs To Fonterra’s Farmer Owners
Matthew Maher, David EmanuelFonterra Group Cooperative Limited, New Zealand’s largest company, is owned by the dairy farmers who supply milk. Each dairy farmer owns the same number of shares as the kilograms…
522
The Balanced Scorecard: A New Zealand Perspective
Beverley R Lord, Yvonne P Shanahan, Michelle J GageThe Balanced Scorecard (BSC), first introduced by Kaplan and Norton in 1992, is described as a comprehensive performance measurement system as well as a strategic management tool…
2271
The Impact of Not Amortizing Intangible Assets on Valuation Multiples
Jilnaught Wong, Norman WongIntangible assets comprise goodwill and identifiable intangible assets with finite and indefinite lives. Current New Zealand GAAP amortizes intangible assets on a systematic basis…
1094
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen