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...

A direct approach is taken to modelling New Zealand electricity prices, in which extreme value theory is used to augment a basic time series model. Despite its simplicity, the resulting model is suitable for answering fundamental questions of interest to risk managers, who might not find it...

We use unobserved components methodology to establish an Australasian common cycle, and assess the extent to which region-specific cycles of Australian States and New Zealand are additionally important. West Australian and New Zealand region-specific growth cycles have exhibited distinctively...

It has been argued that the power of the concept of a 'National Innovation System' (NIS) lies in its comparative nature. Adopting this viewpoint, we provide a comparative snapshot of New Zealand's NIS. Using macro-level indicators to measure innovation, knowledge absorption and diffusion, we...

A new science system was set up in Mew Zealand from 1989-97, and it is now time to focus on its future development. Further development of Mew Zealand's science system must be driven by a new understanding of how science and technology drives economic growth. The future enhancement of Mew...

Much electronic commerce literature addresses the potential existence of digital divides between different classes of users. While many studies document users reported perceptions of disadvantage or cite infrastructure availability benchmarks, few studies quantify the extent of such divides in...

From the mid-1980s, New Zealand was widely considered to be a leader in liberalising product market regulation (PMR). However, the reform of PMR has lost momentum over recent years. Many areas of PMR are still consistent with best practice, but New Zealand is no longer assessed to be at the...

This study addresses issues relating to accounting for fixed assets by municipalities - issues not previously discussed in the accounting history literature. The paper reveals the significance of the principle of intergenerational equity and the influence of user groups in the development of...

Many immigrants are overqualified in their first job after arrival in the host country. Education-occupation mismatch can affect the economic integration of immigrants and the returns to education and experience. The extent of this problem has been measured in recent years by means of micro...

The banking industries of New Zealand and South Africa were among the most tightly regulated in the western world in the early 1980s. Restrictions on foreign banks were particularly acute, especially in South Africa. From a position of considerable isolation, first New Zealand then South Africa...