Purpose – The purpose of this research is to evaluate and better understand the Chief Financial Officers' (CFOs) role in sustainability reporting of New Zealand's (NZ) publicly listed companies. Design/methodology/approach – The research uses a questionnaire sent to the CFOs of 88 of New...

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...