Purpose – This paper aims to examine motivations for the reporting of generally accepted accounting practice (GAAP)-adjusted earnings by New Zealand companies. Design/methodology/approach – The study uses multivariate analysis of data from New Zealand company annual reports for the period...

Purpose: The purpose of this paper is to reflect on the effects of online learning on student engagement as a result of a shift from face-to-face to online learning during the COVID-19 lockdown in New Zealand. Design/methodology/approach: The reflection expresses the accounting lecturers’...

This paper examines the correlation structure between asset returns and unemployment surprises. Using UK data, it is possible to study this relationship not only over the more economically stable post WWII period, but also during the Great Depression. It is shown that the correlation between...