Browsing Accounting and Finance Dissertations and Theses by Title
Now showing items 1-2 of 2
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Characteristics of firms which capitalise development expenditures
(2006)This project investigates the characteristics of firms in New Zealand who choose to expense versus capitalise expenditures for internally generated development projects. Using a sample of 315 NZ firm-year observations, I ... -
Impression management in financial reports surrounding CEO turnover
(2009)This study focuses on whether new management uses impression management to influence the presentation of performance in the firm’s annual reports surrounding a changeover in CEO. The study considers the use or non-use of ...
