• Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries 

  Sawyer AJ; Sadiq K; McCredie B (2018)

  The OECD’s Base erosion and Profit Shifting (BEPS) initiative is undergoing what may be the most challenging phase, namely ratification and implementation by countries and jurisdictions. In this paper we provide a ...

• Organizational resilience and financial performance 

  Prayag G; Chowdhury M; Orchiston C; Spector S (2018)

  Organization resilience has two dimensions – planned and adaptive (Lee, Vargo & Seville, 2013). Planned resilience occurs pre-disaster, whereas adaptive resilience typically emerges post-disaster and requires leadership, ...

• ¿Necesitan derechos los ríos? Comparando estructuras legales para la regulación de los ríos en Nueva Zelanda, Australia y Chile 

  Macpherson EJ; O'Donnell E (2018)

  Este artículo aborda lo que el otorgamiento de “personalidad jurídica” a los ríos puede ofrecer a las opciones institucionales para la regulación medio ambiental del agua. Se examina esta pregunta al estudiar la ...

• Midterm elections’ stock market surge – an unintentional gift from US politicians 

  Bialkowski JP; Nahavandi A (2018)

  The paper provides evidence for the existence of a midterm election effect on the US equity market. By examining the quarterly total returns on the S&P 500 Index between 1954 and 2017, we show that, nine times out of 10, ...

• The Determinants of Office Rents and Yields: The International Evidence 

  Bialkowski JP; Titman S; Twite G (2018)

  Monocentric urban models predict that office rents will be higher in larger and more prosperous cities with better transport and stronger agglomeration benefits. In addition, rental yields should be lower in growing ...

• Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 16 Countries 

  Sawyer AJ; Sadiq K; McCredie B (2018)

• An investigation into the early stages of New Zealand's voluntary carbon market 

  Birchall SJ; Murphy M; Milne MJ (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 Update on Hong Kong’s Exchange of Information Developments and Engaging with BEPS 

  Sawyer AJ (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 ...

• An exploration of interventions in ISO 9001 and ISO 14001 certification context – a multiple case study approach 

  Castka P; Balzarova M (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 

  Moundigbaye M; Rea WS; Reed WR (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 ...

• Accounts of nature and the nature of accounts 

  Russell S; Milne MJ; Dey C (2017)

• Reflections on New Zealand’s ‘Experience’ with Capital Gains Taxation 

  Sawyer AJ; Sadiq K (2017)

• Reflections on the contributions of lawyers to tax policy-making in New Zealand 

  Sawyer AJ (2017)

• Binding remedies: The Ngāi Tahu Treaty settlement negotiations in a post-Haronga context 

  Fisher M (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 ...

• Impending Doom: The Loss of Diversification before a Crisis 

  Rea WS; Yang L; Rea A (2017)

  We present four methods of assessing the diversification potential within a stock market, and two of these are based on principal component analysis. They were applied to the Australian stock exchange for the years 2000 ...

• Financial Insights from the Last Few Components of a Stock Market PCA 

  Yang L; Rea W; Rea A (2017)

  We show that the last few components in the principal component analysis of the correlation matrix of a group of stocks may contain useful financial insights by identifying highly correlated pairs or larger groups of ...

• Emerging issues in digital marketing 

  Fortin D; Chen NC (2017)

  This Special Issue of the Journal of Consumer Marketing (JCM) represents a selection of best papers presented at the 2016 Australian and New Zealand Marketing Academy (ANZMAC) annual conference in Christchurch, New Zealand. ...

• Rethinking terrorist financing; where does all this lead? 

  Tofangaz, Hamed (2015)

  Purpose - The approach taken by international laws and standards to impede terrorism treats terrorist financing as another form (predicate crime) of money laundering. This approach justifies the integration of terrorist ...

• Places of Resort for the Consumption of Alcohol 

  Barber MK (2017)

• Sustainability reporting: Insights from the websites of five plants operated by Newmont Mining Corporation 

  Amoako KO; Lord BR; Dixon K (2017)

  Purpose – Sustainability reporting serves as a means of communication between corporations and their stakeholders on sustainability issues. This study aims to identify and account for the contents of sustainability ...

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