A pension plan administrator promises certain benefits in the future in exchange for labor today. In order to budget for this expense and create more security for the participant, the administrator uses a pension cost method. Each cost method assigns a portion of the future liability to the...

Purpose – This article aims to consider success in terms of the financial returns and risks of new public management (NPM) in state-owned enterprises (SOEs). Design/methodology/approach – Financial returns of New Zealand SOEs were examined through a review of their annual reports over a...

Purpose: This paper aims to examine the integration of entrepreneurship and strategy to develop a conceptual framework of strategic entrepreneurship. The framework is developed through an analysis of theory and refined through an examination of practice. Design/methodology/approach: This...

Purpose: This paper examines the integration of entrepreneurship and strategy to develop a conceptual framework of strategic entrepreneurship. The framework is developed through an analysis of theory and refined through an examination of practice. Design/methodology/approach: This framework is...

The concept of strategic entrepreneurship has received increased attention over the past ten yeras. Viewed as the intersection of entrepreneurship and strategy this field of research is populated by conceptual studies which focus mainly on the nature and perceived benefits of strategic...

The narrative section of annual reports has considerable value to various user groups of annual reports, such as financial analysts and investors (Tiexiera, 2004; Barlett and Chandler, 1997, IASB, 2006). This narrative section including chairpersons’/presidents’ statement contains twice the...

The New Zealand Government proposed in August 2004 a ‘radically’ new approach to address evasion in industries which is perceived to be ingrained, namely targeted amnesties. With a general election and other ‘more pressing’ issues, the proposal has not been significantly advanced. This...