• Optimizing the measurement scales of qualitative variables to improve bankruptcy prediction 

  Bowatte, Piumini (University of Canterbury, 2019)

  I extend Altman’s (1968) multivariate linear discriminant bankruptcy model by adding two variables, auditor-client familiarity (AFT) and senior management turnover (SMT). These two variables have not been considered in the ...

• Possible Value Added Tax Simplification Measures for Small Businesses in Botswana –Lessons from New Zealand 

  Sawyer AJ; Makara T (2019)

  The Value Added Tax (VAT)1 system in Botswana, introduced in July 2002, has since gone through several reforms. This includes: an increase in the VAT rate from its introductory rate of 10 per cent to the current 12 per ...

• From Law Clinic to Legislation: Using Law Reform and Legislative Drafting Clinics as integrated LLB course options in University Law Schools – the successful NZ Residential Tenancies Act Amendment in 2016. 

  Palmer RW (2018)

• Country by Country Tax Reporting: A Critical Analysis of Enhanced Regulatory Requirements for Multinational Corporations”, 2018, v36no7, forthcoming 

  Sawyer AJ; Sadiq K (2019)

  As part of the Organisation for Economic Co-operation and Development’s Tax Base Erosion and Profit Shifting project, country by country reporting has been promoted as a mechanism to enhance transparency with respect to ...

• Domestic workers in China : a comparative study utilizing the capability approach. 

  Luo, Chong (University of Canterbury, 2019)

  Since the adoption of the International Labour Organisation (ILO) Domestic Workers Convention in 2011, there has been an increasing focus on the poor working conditions and standard of living of domestic workers in the ...

• Intentionality and Transformative Services: Well-being Co-creation and Spill-over Effects 

  Finsterwalder J; Kuppelwieser V (2019)

  In recent years, the service discipline has seen the emergence of a number of novel conceptual approaches, one in particular, called Transformative Service Research (TSR) focuses on wellbeing improvement and relieving ...

• Optimising complex case studies as teaching tools in accounting and law education 

  Wu J; Brogt E (Ako Aotearoa, 2019)

• Tone and the Accounting Narrative 

  Fisher RT; van Staden C; Richards G (2019)

  Tone is a means by which narratives may be imbued with a desired connotation or affect through word choice. Like other elements of style, tone may be deployed to aid the dissemination of incrementally useful information ...

• The Social Benefits of Toy Libraries in Australia 

  Ozanne L; Julie O; Martin-Neuninger R (University of Canterbury, 2019)

• Organisational flattening and the implications for internal stakeholders and communication : a systematic literature review 

  Mills, Timothy R. (University of Canterbury, 2019)

  An increasingly competitive business environment means organisational change must often occur from within, through activities such as organisational flattening. This has implications on organisational communication as those ...

• Publishing patterns of highly cited scholars in tourism and hospitality 

  Hall, C.M. (University of Canterbury. Management, Marketing, and Entrepreneurship, 2016)

  There is ongoing interest in tourism and hospitality with respect to the citation performance of individual scholars. This is, at least in part, a response to the growth of national and institutional research assessment ...

• Mixed Methods Research: A Comprehensive Approach for Study into the New Zealand Voluntary Carbon Market 

  Birchall, S.J.; Murphy, M.; Milne, M.J. (University of Canterbury. Department of Accounting and Information Systems, 2016)

  Climate change and solutions to solving this wicked problem require a mixed methods research approach that draws on quantitative and qualitative inquiry together. The purpose of this article is to demonstrate the applicability ...

• A 360-degree view of actor engagement in service co-creation 

  Finsterwalder, J. (University of Canterbury. Management, Marketing, and Entrepreneurship, 2018)

  In recent years, discussion surrounding the construct of customer engagement in service research has gained significant attention from academics and practitioners alike. The discussion of engagement, an important topic ...

• Information gathering in the Post-Truth world 

  Maples A; Woellner R (2019)

  The effective operation of any taxing regime depends ultimately upon the revenue authority being able to obtain timely and reliable information about a taxpayer’s relevant activities (both domestic and, increasingly offshore) ...

• Accommodation Consumers and Providers? Attitudes, Behaviours and Practices for Sustainability: A Systematic Review 

  Hall, C.M.; Dayal, N.; Mills, H.; Paul-Andrews, L.; Wallace, C.; Truong, V.D.; Majstorovic, Dea (University of Canterbury. Management, Marketing, and Entrepreneurship, 2016)

  Accommodation and lodging are an integral component of the tourism and hospitality industry. Given the sectors? growing contribution to resource consumption and waste, there is a growing body of literature on the attitudes, ...

• The applicability of the Consumer Protection Act 2008 to Credit Agreements 

  Melville, N.; Palmer, R. (University of Canterbury. School of Law, 2010)

  Here we will analyse the Consumer Protection Act of 68 of 2008 (CPA) to see which of its provisions govern transactions that fall within the National Credit Act 34 of 2005 (NCA).We will do so by examining s 5(2)(d) of ...

• High-growth firms in New Zealand: superstars or shooting stars? 

  Satterthwaite S; Hamilton RT (University of Canterbury. Management, Marketing, and Entrepreneurship, 2016)

  There is intense policy interest in high-growth firms but the evidence base is weak. This is an empirical study of the origin, demographics, and fate of two cohorts of high-growth firms in New Zealand. Customised data on ...

• The Contributions of Tax Committees: A New Zealand Perspective 

  Sawyer AJ (2018)

  Tax committees are integral to a number of jurisdictions in terms of undertaking an extensive review of the tax system, undertaking consultation with the private sector over proposed tax policychanges, and more generally, ...

• Patterns and Pricing of Idiosyncratic Volatility in the French Stock Market 

  Liu Z; Nartea GV; Wu J (2018)

  We investigate the time series behavior of idiosyncratic volatility and its role in asset pricing in France. We find that both aggregate idiosyncratic and market volatility exhibit regime switching behavior similar to that ...

• Who Cares about Tax Theory, and Why?: The Place of Tax Disciplines within Academia: Reflections from Downunder 

  Sawyer AJ (2018)

  Taxation does not formallysit within a single discipline, and for that matter,there continues to be debateconcerning whether it is capable of being a discipline in its own right. Furthermore, taxation does not inherently ...

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