Business: Journal Articles
Recent Submissions
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Introduction
(2021)1.0 SPECIAL ISSUE: COVID-19 AND TAXATION From time to time the New Zealand Journal of Taxation Law and Policy (the Journal) dedicates an issue to a particular topic. Past special issues have encompassed Chinese tax law ... -
Portfolio Entrepreneurs: Structure, Strategy and Management of Business Groups
(2022)This paper draws on the experiences of portfolio entrepreneurs and develops new insights into this important mode of business development. Portfolio entrepreneurs own and manage multiple businesses simultaneously, providing ... -
Domestic Nature-Based Tourism and Wellbeing: A Roadmap for the New Normal?
(Springer, 2021)Since most tourism experiences occur in the natural environment, nature-based tourism (NBT) is probably the largest and most popular form of tourism. Prior to the COVID-19 pandemic, a multitude of studies has investigated ... -
Land, land banks and land back: Accounting, social reproduction and Indigenous resurgence
(SAGE Publications, 2021)This paper situates Indigenous social reproduction as a duality; as both a site of primitive accumulation and as a critical, resurgent, land-based practice. Drawing on three distinct cases from British Columbia, Canada, ... -
Narrative accounting for mining in Ghana: An old defence against a new threat?
(2021)This article is concerned with aspects of how accounting and accountants figure in economics and policy issues related to mineral and fossil fuel extraction, production and use. Starting by appraising whether narrative ... -
International trade, differentiated goods, and strategic asymmetry
(Wiley, 2021)We scrutinize international trade arising from oligopolistic rivalry (reciprocal dumping) in a model where the goods are horizontally differentiated and where otherwise symmetric firms located in different regions adopt ... -
Intellectual Property, Traditional Knowledge, and Native Biodiversity: Convention and Progression in the Trans-Pacific Partnership
(2021)The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (Trans-Pacific Partnership or Partnership) is a major multilateral trade agreement between Australia, Brunei, Canada, Chile, Japan, Malaysia, ... -
Effects of the utilization of intellectual property by scientific researchers on economic growth in Mexico
(Public Library of Science (PLoS), 2021)The present article examines the impact of intellectual property (IP) utilization and concentration on economic growth in Mexico. The findings presented center on the use of different forms of IP by researchers in the ... -
Packages of management control systems, entrepreneurial orientation, and performance in Brazilian startups
(Emerald, 2021)Purpose: This study aims to understand the relationship between the elements of a startup firms’ management control system (MCS) package, its entrepreneurial orientation (EO) and firm performance. Design/methodology/approach: ... -
Distinctly Lonely: How Loneliness at Work Varies by Status in Organizations
(2021)Purpose: This paper studies the differing pathways to loneliness in managers and their employees. Literatures on emotions in organizational life, organizational management and leadership, and loneliness are explored to ... -
Braiding together student and supervisor aspirations in a struggle to decolonize
(SAGE Publications, 2021)In this study, we explore a student-supervisor relationship and the development of relational and reflexive research identities as joint actions towards decolonizing management knowledge and practice. We frame a specific ... -
The Corporate Governance Role of Audit Committees: Through the Lenses of New Zealand Institutional Investors
(Wiley, 2021)This paper explores how directors of New Zealand institutional investor entities perceive the role of audit committees in their investee firms. We find that perceptions of audit committee mechanisms by directors of ... -
Red flags for IPO downfalls in New Zealand
(Emerald, 2017)Purpose: The strong performance of New Zealand’s equity market and the Government’s efforts to encourage small investors to invest in initial public offering (IPO) firms raises two questions: should retail investors invest ... -
After the earth moved : accounting and accountability for earthquake relief and recovery in the early twentieth-century New Zealand
(SAGE Publications, 2015)There has been little discussion of what archival accounting evidence can contribute to an understanding of a society’s response to a natural disaster. This article focuses on two severe earthquakes which struck New Zealand ... -
Editorial
(2020) -
Sourcing product quality for foreign market entry
(Springer Science and Business Media LLC, 2019)This study employs a differentiated Cournot model with both horizontal and vertical product differentiation. It scrutinizes the implications of frictions over manufacturing high quality (upstream market power) on the ... -
DOES THE TEA MARKET REQUIRE A FUTURES CONTRACT? EVIDENCE FROM THE SRI LANKAN TEA MARKET
(2020)Tea is one of the most popular beverages in the world. Its consumption exceeds the consumption of milk, coffee and orange juice. Despite its importance, tea has not been considered a commodity on financial markets and ... -
Empowering vulnerable microfinance women through entrepreneurship : opportunities, challenges and the way forward.
(2021)Purpose: This review explores how vulnerabilities arising from physical impairments, age, widowhood, forced displacement due to war or natural disasters, and sexual orientation affect women’s microfinance related ... -
Editorial
(2021)In this second issue of the New Zealand Journal of Taxation Law and Policy (the Journal) for 2021 we feature a comment and three articles. The comment considers corporate inversions in the United States, while the articles ... -
The Treaty and the Tax Working Group: Tikanga or Tokenistic Gestures?
(2019)This paper engages with the Māori perspectives in the Tax Working Group Future of Tax report. It is argued that a Māori worldview can contribute to a more equitable and sustainable tax system, and that engaging with ...
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