Working and Discussion Papers

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Now showing 1 - 10 of 81
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    Apoplastic effector candidates of a foliar forest pathogen trigger cell death in host and non-host plants
    (2021-08-09) Hunziker L; Tarallo M; Gough K; Guo M; Hargreaves C; Loo TS; McDougal RL; Mesarich CH; Bradshaw RE
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    Urban Planning & Development in Pakistan
    (2023-11-17) Muhammad I
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    Nurse Managers, Agency Nurses and Control?
    (THE UNIVERSITY OF HERTFORDSHIRE, 2005) Pye M; Bloomfield M; Cullinane J
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    Terms of Engagement: When Academe meets Military
    (Security Politics Development Network Massey University, 2018-06-01) Greener, B; Prinsen, G; Powles, A; Harding, N
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    Value Relevance of Control-based Consolidated Financial Statements
    (2015) Barcham, R; Bradbury, M
    The study examines whether the switch from ownership-based guidelines for control under SSAP-8 to the principles-based guidelines (power and benefits) of FRS-37 increased the value relevance of consolidated financial statements in New Zealand. The adoption of FRS-37 led to an increase in value relevance of consolidated assets and liabilities (at the 5 percent level). Only weak evidence was found to support the view that FRS-37 was not effective (less value relevant) for entities with a large number of subsidiaries (as a proxy for investment complexity) and associates are less value relevant. The is evidence that investors view non-controlling as a liability, which does not support its presentation as equity (under IFRS 10).
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    Community Development through Corporate Social Responsibility in Livingston, Zambia: Are Hotels Actually Changing Business Practices?
    (Massey University, 2018) Chilufya, Andrew K
    Corporate social responsibility (CSR) presents unique prospects for both local development and valuable business returns for tourism companies. However, optimization of CSR-generated development impacts may largely depend on the willingness of companies to change their corporate practices more. This paper explores CSR practices of hotels and lodges in Livingstone, Zambia, and associated community development impacts of activities they implement in the surrounding Mukuni communities. Findings from research amongst eight hotel and lodge companies, show that where the voluntary process of change of CSR practices was accompanied by multi-stakeholder involvement, which tended to ameliorate adverse power relations, substantial community development benefits were widely captured by communities from CSR initiatives. These findings suggest that in situations where companies willingly incorporate pro-poor approaches in their business practices, multi-stakeholder involvement in CSR might be a plausible approach for ensuring equity and for augmenting the CSR community development impacts.
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    The New Zealand class structure : the demographies of class structure
    (Sociology Dept., Massey University, 1985) Wilkes, Chris; Davis, Peter; Tait, David; Chrisp, Peter
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    Detecting Fraud in Chinese Listed Company Balance Sheets
    (SSRN eLibrary, 2016-04-01) Wei, Y; Chen, JG; Wirth, CG
    This study investigates the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities. Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements. Other receivables, inventories, prepaid expenses, employee benefits payables and long-term payables are important indicators of fraudulent financial statements. These results confirm that asset account manipulation is frequently carried out and cast doubt on earlier conclusions by researchers that inflation of liabilities is the most common source of financial statement manipulation. Prior practices of solely scaling balance sheet values by assets are revealed to produce spurious relationships, while scaling by both assets and sales effectively detects fraudulent financial statements and provides a useful fraud prediction tool for Chinese auditors, regulators and investors.