Accounting and Finance Conference Papers

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https://hdl.handle.net/10652/1563

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    The impact of working capital management on firm performance before, during, and after COVID-19 pandemic: Evidence from New Zealand-listed companies
    (2024-12-10) Dilljashan, Dhillon; Lakshan, Attanayake; Unitec, Te Pūkenga
    RESEARCH PROBLEM This research aims to investigate the impact of WCM on the firm performance of New Zealand-listed companies during different stages of the pandemic: pre-pandemic, pandemic, and post-pandemic. By focusing on New Zealand-listed companies, the study sheds light on how WCM has adapted to these pandemic challenges and how these challenges have influenced the firm's performance.
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    Bridging the visualization gap in time series analysis through spatialization
    (2024-08) Borna, Kambiz; Moore, A.B.; Unitec, Te Pūkenga; University of Otago
    This paper introduces a new method based on spatialization to bridge the visualization gap for time-oriented data. We first develop a 2D time-based framework using linear, cyclic, and branching concepts of time, which allows all time elements to be directly utilized for data visualization and analysis. This framework is then used to integrate attribute data, such as exchange rates, adding a third dimension to create a 3D map. We use the AUDNZD exchange rate for testing, and our results highlight the potential of the proposed method to enhance both the visualization and analysis of time-oriented data.
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    Environmental, social and governance (ESG) controversies and integrated reporting assurance: An event study of top 100 Johannesburg Stock Exchange (JSE) listed companies
    (2024) Alam, Mhd Nahid; Cahan, S.; Chen, L.; Unitec, Te Pūkenga
    Background Motivations and objectives of the study ESG controversies and their effects on CSR reporting and assurance Research hypotheses Methodology Research models Main findings Additional analyses Contribution of the study
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    The changing role of accounting: Asking the right questions
    (2023-12-01) Prescott, James; Goundar, Nadesa; Unitec, Te Pūkenga
    The role of accountants is evolving with changes in technology and the business environment. These have triggered an opportunity for accountants to embrace a more consultative role and adding value to clients as business partners rather than contractors. While some accountants have already started down this pathway, the journey remains unchartered and with few guideposts. Artificial intelligence may provide answers more efficiently than any human, without a will and purpose, it remains unsuited to asking questions. The paper suggests a business inquiry model that has been fashioned from other disciplines including medicine and education. The model builds on the traditional analysis already being carried out and incorporates analogical thinking, experiential data from previous cases and research and the wealth of contextual knowledge dormant with big data. The model continues to follow the traditional pathway of problem inquiry through to solution rather than the opportunistic approach of solution-need pairs or data mining. The model has the potential of being incorporated in a structured and formal manner into the education and training programmes for future accountants and may become a value addition to the learning outcomes outlined in the technical and professional competencies required by the accounting profession.
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    A study on the quality of carbon disclosures, emissions, and firm value of New Zealand listed companies
    (2023-12-01) Yu, Huan; Hewagama, Gayani; Rainsbury, Liz; Unitec, Te Pūkenga
    This study examines the quality of carbon disclosure (QCD) and its impact on firm value and carbon performance of 99 of New Zealand's largest listed companies, collectively representing over 90% of the New Zealand Stock Exchange’s (NZX) market capitalisation. Data was gathered from annual reports of these listed companies for the years 2021 and 2022. The QCD index was used for data collection, and regression analysis was performed. The findings show a 30% increase in QCD scores from 2021 to 2022. The increase can be attributed to heightened environmental awareness and New Zealand legislation mandating climate-related disclosures for certain entities, as specified by the External Reporting Board’s (XRB) climate standards, effective from 2023. The overall QCD score remained relatively low at 36.5%, showing a lack of disclosures in areas, such as emission reduction strategies and engagement with stakeholders. The findings also show a positive relationship between QCD and firm value, indicating that higher-quality carbon disclosures can positively influence firm value. The study finds negative associations between carbon emissions and firm value, as well as between carbon emissions and QCD. This suggests that companies with high carbon emissions have lower-quality disclosures, indicating reduced transparency and effectiveness in communicating carbon-related information to stakeholders. Overall, New Zealand-listed companies display an encouraging trend of improving carbon disclosure in anticipation of the forthcoming mandatory reporting in 2023.