Table of contents
Valuing Employee Stock Options: Implications for the Implementation of NZ IFRS 2+
Glenn Boyle, Stefan Clyne, Helen RobertsFrom 2007, New Zealand firms must report the cost of granting employee stock options (ESOs). Market‐based option pricing models assume that option holders are unconstrained in…
Factors or Characteristics? That is the Question
Philip Gharghori, Howard Chan, Robert FaffDaniel and Titman (1997) contend that the Fama‐French three‐factor model’s ability to explain cross‐sectional variation in expected returns is a result of characteristics that…
The Impact of Disclosure Reform on Information Risk in NZX‐listed Stocks+
Russel Poskitt, Peihong YangThis study investigates the impact of the enhanced continuous disclosure regime introduced in December 2002 on several measures of information risk in NZX‐listed stocks. We employ…
The Impact of the PricewaterhouseCoopers Merger on Auditor‐Client Alignment
Sumithira Thavapalan, Robyn Moroney, Roger SimnettThis paper investigates the impact of the PricewaterhouseCoopers (PwC) merger in Australia on existing and potential clients of the new merged firm. From prior theory it is…
The Connotative Meaning of Independence in Alternative Audit Contexts: An Exploratory Study
Graeme WinesThis experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two…
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