Business: Presentations and Public Lectures
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Item Open Access Integrated reporting business models and the role of presentation format: insight from an eye tracking study [slides](2023) Steenkamp, NatasjaIntegrated Reporting (IR) is an emerging form of corporate reporting which endeavours to explain to providers of financial capital how an organisation creates value over time to all key stakeholders. The IR Framework, now under the auspices of the IFRS Foundation, encourages firms to use both quantitative and qualitative data to tell their own story of how they create value. A key content element of an integrated report is the organisation’s business model. Like other elements of an integrated report, the IR Framework permits considerable discretion over the form and content of business model disclosures but a diagrammatic representation is favoured. In practice, most firms choose to use an infographic. Using an experimental design, this study uses eye-tracking technology to firstly examine how users interact with different presentation formats for business model disclosures (infographic versus narrative) and how this affects the effectiveness (comprehension and recall) and efficiency (time required to process information – dwell time) of the disclosures. The mediating effects of visual attention and cognitive load are also examined. Secondly, the impacts of presentation format and information content on users’ trusting beliefs and intentions and perceptions of corporate responsibility for the five non-financial capitals of IR are also explored.Item Open Access Integrated Reporting guiding principles: The evolution of disclosure by a New Zealand company(2023) Steenkamp, Natasja; Lord, Beverley; Yang, XItem Open Access Integrated reporting business models and the role of presentation format: insight from an eye tracking study(2023) Steenkamp, Natasja; Fisher RItem Unknown The effects of infographics on user's processing speed, recall, and arousal: An exploratory eye-tracking study of IR business models(2024) Fisher, Richard; Steenkamp, NatasjaItem Unknown Does the quality of political signals matter for financial markets? Evidence from return predictability(2022) Wei X; Bialkowski, JedrzejInvestor sentiment and the variance risk premium are well-established learning-based predictors of aggregate stock market returns. This study investigates whether the return predictability of investor sentiment and the variance risk premium is impacted by the quality of political signals. Our analysis shows that low-quality political signals substantially weaken return predictability via a prolonged mispricing correction associated with lower market participation. The explanatory power of predictive regression models is significantly improved when a proxy for the quality of political signals is included. Overall, our robust findings provide evidence that low-quality political signals have a negative impact on the functioning of financial markets.Item Unknown Item Unknown The IIRC's 2013 International Integrated Reporting Framework: An evolution in sustainability reporting or a captured process?(University of Canterbury. Department of Accounting and Information Systems, 2015) Van Staden, C.; Wild, S.Item Unknown Integrative rationality and overlapping identities: Evidence of the commercial value of environmental sustainability and social responsibility discourses during enterprise development(University of Canterbury. Management, Marketing, and Entrepreneurship, 2015) Mills, ColleenThis presentation uses the case of Grassroots' Glamour, a fashion sector startup, to show how social responsibility and environmental sustainability discourses can become an integral part of successful strategy practice during business development and, in so doing, provide a discursive space for negotiating a collective identity between business partners with very different relationships to the business.Item Unknown Balancing work and family responsibilities in New Zealand(University of Canterbury. Department of Accounting and Information Systems, 2014) Masselot, A.Item Unknown GST Reform: Can New Zealand Offer Constructive Guidance to Inform the Australian Debate?(University of Canterbury. Department of Accounting and Information Systems, 2014) Sawyer, A.J.The Goods and Services Tax (GST) is in the political spotlight again in Australia, this time with fundamental aspects such as the rate and base of the tax ‘hinted’ by Prime Minister Tony Abbott as potential candidates for reform. As noted in an opinion article in The Australian, the debate needs to be open, focus on the longer term issues, and potentially look to successful GST (and value added tax - VAT) regimes elsewhere, with New Zealand (NZ) the model by which GST/VAT regimes are measured globally. In this paper I will provide an overview of why NZ’s GST has been so successful from a tax policy perspective, including its development and initial operation, along with more recent major policy reforms that have incorporated NZ’s unique (and well respected) Generic Tax Policy Process (GTPP). As Ward suggests I will argue that NZ’s approach to GST “deserves [Australia’s] close attention as a model for reform”. However, I would go further to suggest that reform of the Australian tax policy process to something closer to the transparency and broad consultative focus of the GTPP is a necessary perquisite to achieving the maximum potential of GST reform in Australia.