Matuschka, Matthew; Colquhoun, Philip; Marriott, Lisa - In: Pacific Accounting Review 23 (2011) 2, pp. 122-141
Purpose – The paper aims to examine the disclosure practices of KiwiSaver retail schemes in New Zealand. The aim is to …. First, in the absence of standardised performance measures, will schemes adopt comparable disclosure practices? Second, will … information than poorer performing schemes? Findings – The analysis indicates that KiwiSaver schemes' disclosure practices are not …