In this paper we measure the publishing productivity of New Zealand university accounting departments for the period 1992-1997. Publication productivity is assessed in terms of both the quantity of articles published and the quality of the journals where the articles appear. Data is obtained...

This study examines how dividend imputation affects the incentive of New Zealand firms to minimise tax. By effectively eliminating double taxation on company income, imputation reduces firms' incentives to engage in costly tax minimisation strategies. Before September 1993, resident and...

Bilateral tax treaties are an integral part of the international tax system. Despite this, the accounting literature on tax treaties is almost non-existent, with the majority of the research being done in the public finance and tax law research fields. The goal of this paper is to spur an...

In this paper, we examine the controversy surrounding the Xilinx case and the question as to whether stock option costs are appropriately included in cost sharing agreements. Although the revised Ninth Circuit decision now affirms the findings of the Tax Court that stock options should not be...

Concerns about the homogenization of accounting research have been expressed over an extended period of time, especially in the U.S. context. Numerous researchers have documented the homogeneity problem and examined the factors that have contributed to research homogeneity. One weakness in the...