Table of contents
Impact of financial leverage on profitability of listed manufacturing firms in China
Ilhan DalciThe purpose of the study is to explore how financial leverage influences profitability of 1,503 listed manufacturing firms in China.
Accountability reporting objectives of Māori organizations
Russell Craig, Rawiri Taonui, Susan Wild, Lũcia Lima RodriguesThis paper aims to highlight the accountability reporting objectives of four Māori-controlled organizations. The examples cited reflect the core values of the indigenous Māori…
How and why did regulatory governance fail finance company directors in New Zealand?
Christina Chiang, Paul WellsThe theory of economic regulation is used to ascertain how and why the failure of regulatory governance in New Zealand contributed to investor losses of $8.5bn following the…
On the ability of New Zealand actively managed funds to generate outperformance in their domestic equity allocations
Bart Frijns, Ivan IndriawanThis paper aims to assess the ability of New Zealand (NZ) actively managed funds to generate risk-adjusted outperformance using portfolio holdings data. Focusing on domestic…
The effect of ownership-control disparity on the Chinese firm’s real activity earnings management
Sang Ho Kim, Yohan AnThis paper aims to investigate the impact of the separation between control and cash flow rights (control-ownership disparity) on the earnings management practices of Chinese…
The curious reaction to an auditor’s adverse opinion: a case study from 1976
Stephen A. Zeff, Rachel F. BaskervilleThe purpose of this paper is to identify the circumstances that gave rise to an adverse audit opinion by a New Zealand (Christchurch) accounting firm, Hicks and Ainger, on the…
Board composition, sustainability committee and corporate social and environmental performance in Australia
Pallab Kumar Biswas, Mansi Mansi, Rakesh PandeyThe purpose of this study is to examine the impacts of board gender composition, board independence and the existence of a board sustainability committee on the corporate social…
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