College of Business and Law: Recent submissions
Now showing items 1-20 of 1028
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An investigation into the early stages of New Zealand's voluntary carbon market
(2018)The voluntary carbon market (VCM) is a relatively mature field where institutions have become firmly established. This empirical paper explores findings obtained from interviewing key actors within the VCM in New Zealand, ... -
An exploratory case study analysis of implementation of six sigma in a New Zealand organisation.
(University of Canterbury, 2018)Since its inception at Motorola during the late 1980s Six Sigma has steadily risen in popularity and reputation as a worldwide standard for manufacturing quality through its objective of increasing quality through the ... -
An Update on Hong Kong’s Exchange of Information Developments and Engaging with BEPS
(2017)The Hong Kong Special Administrative Region (HKSAR) implemented automatic exchange of information (AEOI) with the Inland Revenue (Amendment) (No. 3) Ordinance 2016 coming into effect on 30 June 2016. This development ... -
In search of information - A comparison of New Zealand and Australian Access Powers
(2017)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 domestically and, increasingly ... -
An exploration of interventions in ISO 9001 and ISO 14001 certification context – a multiple case study approach
(2017)Firms are reliant on third party certification schemes to provide an independent account of their quality, environmental and social practices. Although firms are typically involved with certification schemes over long ... -
Which panel data estimator should I use?: A corrigendum and extension
(2018)This study uses Monte Carlo experiments to produce new evidence on the performance of a wide range of panel data estimators. It focuses on estimators that are readily available in statistical software packages such as ... -
Enhanced Tax Reporting Requirements under the BEPS Project: Preparing the Profession
(2018)As part of the OECDís Base Erosion and Profit Shifting (BEPS) project, country by country reporting (CbCR) has been promoted as a mechanism to enhance transparency with respect to the operations and tax planning activities ... -
African Law Clinicians' Manual
(Institute for Professional Legal Training (IPLT), 2013) -
The Real Exchange Rate in Taylor Rules: A Re-Assessment
(2016)Examining three flexible inflation targeting strategies, we find that a small concern for real exchange rate stability as a policy goal matters. First, it warrants the inclusion of the real exchange rate in Taylor rules and, ... -
Credit Prices vs Credit Quantities as Predictors of Economic Activity in Europe: Which Tell a Better Story?
(Bank of Estonia, 2017)This paper examines the role of credit providers in the EMU and assesses the effects of credit spreads and credit quantities on economic activity. Movements in credit spreads are far more successful than movements in the ... -
Determinants of Chinese Government Size: An Extreme Bounds Analysis
(Department of Economics and Finance, University of Canterbury, 2016)This paper studies the factors associated with the size of the public sector as measured by government spending at the level of Chinese provinces using the method of extreme bounds analysis to identify robust correlates ... -
A Replication of “Are Competitive Banking Systems More Stable?” (Journal of Money, Credit, and Banking, 2009)
(2017)This study replicates Schaeck, Čihák, and Wolfe (2009), henceforth SCW, and performs a variety of robustness checks. Using a cross-country, time series sample of 45 countries from 1980-2005, SCW investigate the relationship ... -
Binding remedies: The Ngāi Tahu Treaty settlement negotiations in a post-Haronga context
(2017)Treaty of Waitangi settlements in New Zealand have been a result of political compromise. While financial limits have been set and the relativities between settlements have been established, there has been no concrete ... -
Comparing the predictive performance of the logit and discriminant analysis models in bankruptcy prediction
(University of Canterbury, 2018)This research assesses the sensitivity of ratio analysis in bankruptcy prediction. I challenge the usually applied criterion in bankruptcy analysis where a model outperforms another model based on their classification ...
