Now showing items 1-20 of 1030

  • A gap in management accounting education: Fact or fiction?

    Botes, Vida; Sharma, Umesh Prasad (2016)
    Purpose: The aim of this paper is to identify and gain insights into the gap that persists between management accounting education and practice. Design/ Methodology/ Approach: Management accounting education is examined ...
  • Alerting corporate leaders to the need for ethical deliberation and sustainability

    Sharma, Umesh Prasad; Kelly, Martin (2015)
    In order to categorise business as “good” one must choose what characterises “Good Business”. Some argue that any profitable business is good business, but profitable business sometimes creates social and environmental ...
  • Accounting employers' expectations - the ideal accounting graduates

    Low, Mary; Botes, Vida; De La Rue, David; Allen, Jackie (Australian Business Education Research Association, 2016)
    This research examined what accounting employers are seeking in their ‘ideal’ accounting graduate and sought to provide clarification on the ‘expectation gap’ between what accounting employers require in their graduates, ...
  • Momentum, idiosyncratic volatility and market dynamics: Evidence from China

    Cheema, Muhammad A.; Nartea, Gilbert V. (Elsevier, 2017)
    Recent evidence on the relation between momentum and idiosyncratic volatility (IV) in the U.S. is mixed. We verify the relation between momentum and IV in China and find at best, no relation supporting the view that ...
  • Implementation framework for chronic disease intervention effectiveness in Maori and other indigenous communities

    Oetzel, John G.; Scott,Nina; Hudson, Maui; Masters-Awatere, Bridgette; Rarere, Moana; Foote, Jeff; Beaton, Angela; Ehau, Terry (BioMed Central Ltd, 2017)
    Background: About 40% of all health burden in New Zealand is due to cancer, cardiovascular disease, and type 2 diabetes/obesity. Outcomes for Māori (indigenous people) are significantly worse than non-Maori; these inequities ...
  • Momentum returns, market states and market dynamics: Is China different?

    Cheema, Muhammad A.; Nartea, Gilbert V. (Elsevier BV, 2017)
    Recent studies suggest that momentum returns are conditioned by market states, but we find that China is different. First, we find that momentum returns in China exclusively follow DOWN markets contrary to the U.S. evidence. ...
  • Cross-sectional and time-series momentum returns and market states

    Cheema, Muhammad A.; Nartea, Gilbert V.; Man, Yimei (John Wiley & Sons Ltd., 2017)
    Recent evidence on momentum returns shows that the time-series (TS) strategy outperforms the cross-sectional (CS) strategy. We present new evidence that this happens only when the market continues in the same state, UP or ...
  • Searching for rational bubble footprints in the Singaporean and Indonesian stock markets

    Nartea, Gilbert V.; Cheema, Muhammad A.; Szulczyk, Kenneth R. (Springer, 2017)
    We re-examine the presence of rational speculative bubbles in the Singaporean and Indonesian stock markets in light of contradictory results in the literature. We employ a mix of descriptive statistics, explosiveness tests ...
  • Momentum returns, market states, and market dynamics: Are Islamic stocks different?

    Cheema, Muhammad A.; Nartea, Gilbert V. (2016)
    Recent studies suggest that momentum returns are conditioned by market states and market dynamics. We ask if Islamic stocks behave differently from Non-Islamic stocks. Using data from the Malaysian stock market from 1991 ...
  • Sustainability, hegemony and the dialectics of change

    Roper, Juliet; Collins, Eva Marie (2016)
    Given that at its centre lies a concern for enduring global social and environmental welfare, for many sustainability appears to be a common sense concept. However, in an economic system that is based upon continued economic ...
  • Qualitative telephone interviews: Strategies for success

    Farooq, Muhammad Bilal (2015)
    The use of the telephone in qualitative interviews is discouraged by traditionalists who view it as an inferior data collection instrument. However these claims have not been supported by empirical evidence and qualitative ...
  • Accounting for the costs of recruiting and training

    Twiname, Linda J.; Samujh, Helen; Rae, S (2011-06-27)
    We investigate the investments made by accounting firms into recruiting and training new employees into entry-level positions. This includes developing a model to capture both the direct and indirect investments/ costs ...
  • Power relations, ethnicity and privatisation: A tale of a telecommunications company

    Sharma, Umesh Prasad; Lawrence, Stewart R. (2014)
    The purpose of this paper is to demonstrate the confluence of political and economic interests of the Fijian elite in transforming state assets into private property and financial gain. Drawing on a Habermasian theoretical ...
  • Retention and intentions of professional accountants

    Twiname, Linda J.; Samujh, Helen; Van Lamoen, Nils Karel (2012-06-30)
    This paper enhances understanding of factors underlying professional accountants’ high turnover rates. Various researchers, institutions and government bodies have identified accountants’ retention is of concern. However, ...
  • Denial and distancing in discourses of development: shadow of the 'Third World' in New Zealand

    Kurian, Priya A.; Munshi, Debashish (Routledge, 2014)
    Anxieties about development in New Zealand show up in a deep-rooted fear of the 'Third World' in the country. We examine how the term 'Third World' is deployed in media discourses in economic, social and environmental ...
  • Listening to micro-business operators: what are their social and educational needs?

    Samujh, Helen (Centre for Social Change Research, Queensland University of Technology, 2004-10-29)
    This paper discusses issues that had been revealed during 15 in-depth interviews and a subsequent questionnaire survey of 91 micro-business (five or fewer employees) operators in Hamilton, New Zealand. ‘How to support ...
  • Accounting and accountability in Fiji: A review and synthesis

    Sharma, Umesh Prasad (2014)
    This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other ...
  • The political economy of convergence: The case of IFRS for SMEs.

    Devi, Susela Selvaraj; Samujh, Helen (Wiley, 2014)
    This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies. Global ...
  • 2014 Fieldays in Hamilton: Economic impacts for the Waikato Region and New Zealand

    Hughes, Warren (Institute for Business Research, The University of Waikato, 2014)
    The 2014 Fieldays event over 11 –14 June attracted 119,892 gate entries which was 4.2% lower than in 2013. For the 2014 event, a total of 942 firms exhibited their goods and services (up 4.9% over 2013) including 71 overseas ...
  • Support: Can it be a value creation strategy for positive marketing?

    Supramaniam, Sivakumari; Varey, Richard J.; FitzPatrick, Mary (IACSIT Press, 2012)
    In pursuit of improving people's wellbeing and engaging in positive marketing, this paper addresses the application of Vickers' Appreciation System to deepen our understanding of how people comprehend their environment and ...