Výsledky vyhledávání - "Liz Rainsbury"

Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital

Publikováno v: Qualitative Research in Accounting & Management. 20:398-420

Purpose This study aims to demonstrate how Carney’s ladder of analytical abstraction is used to examine the motivations of banks for reporting human capital (HC) information. Design/methodology/approach The authors use semi-structured interviews of

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1ee4993f53c04e9e12286a6e8c039bc5
https://doi.org/10.1108/qram-05-2021-0098

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Face-to-face delivery this week; online the next: a reflection

Autor: Saman Bandara, Ahesha Perera, Liz Rainsbury

Publikováno v: Accounting Research Journal. 34:270-278

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 reflectio

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::69d2ef11a24b08d8360ca9c29b83a26b
https://doi.org/10.1108/arj-09-2020-0294

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The Impact of the FMA Guidelines on Non-GAAP Earnings Disclosures

Autor: Carol Hart, Liz Rainsbury

Publikováno v: Australian Accounting Review. 27:480-493

In 2012 the New Zealand Financial Markets Authority (FMA) introduced guidelines for the disclosure of nonâ€ GAAP financial information. This study investigates the effect of those guidelines on New Zealand listed companies. The findings show that,

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6f1c9413efa0c3ae02fe1f4cd2b40766
https://doi.org/10.1111/auar.12148

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GAAP-adjusted earnings disclosures by New Zealand companies

Autor: Carol Hart, Nonthipoth Buranavityawut, Liz Rainsbury

Publikováno v: Pacific Accounting Review. 27:329-352

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 Ze

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b438947d04e4027c4f55e287974c2428
https://doi.org/10.1108/par-12-2013-0108

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