This paper examines (1) whether a cross-listed company spillover effect starts from an earlier time zone market to a later time zone market, whether investors can find profit opportunities from cross-listed share trading, and (2) whether the magnitude of cross-listed share performance deviations...

Many studies have discussed mutual funds performance, especially about the persistence of excess returns. Regression is the most common method to be used to research the fund persistence. Dutta (2002) proposes a simpler approach – a direct annual examination of whether a fund beats a market...

The impact of managers' incentives and earnings management methods on investor sentiment, based on 9581 listed firms in China from 2006 to 2011, is studied. This paper examines the influence of managers' incentives and earnings management methods on investor sentiment and intends to study how...

Purpose – Charities are becoming recognised as playing an important part in communities by furthering government's social objectives through increasing support to disadvantaged members of society. As charities multiply in number, it becomes increasingly difficult for fund providers and...

Purpose – From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current COE comprises strands of thought drawn from three different philosophical positions. By contrast,...

Purpose – This paper aims to sets out to provide encouragement to new researchers and challenge the widespread belief that in order to get published you need to travel on the coat tails of a Big Name in accounting research. With this in mind, the argument is that a key contribution of...

Purpose – The purpose of this paper is to investigate the funding criteria adopted by funding organisations (FOs) in New Zealand. Design/methodology/approach – The naturalistic inquiry paradigm is applied and qualitative interview data were collected using semi-structured interviews....

Une étude européenne du cabinet français Mazars de 2005 a montré que la France est le pays qui a le plus résisté à l'adoption des normes comptables internationales IAS/IFRS. Tout en dépassant les différences techniques qui existent entre les IFRS et le référentiel continental...