Accounting and Finance Journal Articles

Forecasting accuracy of Holt-Winters Exponential Smoothing : evidence from New Zealand.

Dassanayake, Wajira; Ardekani, Iman; Jayawardena, C.; Sharifzadeh, Hamid; Gamage, N. (New Zealand Journal of Applied Business Research, 2020)

Financial time series is volatile, dynamic, nonlinear, nonparametric, and chaotic. Accurate forecasting of stock market prices and indices is always challenging and complex endeavour in time series analysis. Accurate ...

Institutional determinants of carbon financial accounting practices

Kashyap, Varsha; Hooks, J.; Rahman, Md.; Bhuiyan, Md. B.U. (2020-06-08)

This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants ...

The impact of corporate governance on firm value : evidence from listed manufacturing companies in SriLanka

Wijesinghe, K.D.G.N.; Bandara, R.M.S.; Dassanayake, Wajira; Undugoda, , M.C. (University of Jaffna, Sri Lanka, 2020)

Good corporate governance is directly linked with the shareholder wealth creation and thereby influence the overall economic prosperity of entities. Firm value is regarded as one of the indicators for the creation of a ...

The forensic accounting in Sri Lanka

Rathnasiri, U.A.H.A.; Bandara, Saman (University of Kelaniya. Faculty of Commerce & Manangement Studies, 2017-12-24)

RESEARCH QUESTIONS: 1. What are the important skills need to be developed by a forensic accountant? 2. What is/are the important factor/s that helps to develop forensic accounting practice in Sri Lanka? 3. What is the ...

Ethics and auditing: setting the bar too low

Hooper, Keith; Wang, Dr Jenny (Virtus Interpress, 2015)

Purpose - from a philosophical and empirical perspective this paper seeks to show how the big audit firms have managed to set the bar low so that they offer only opinions on whether financial statements meet accounting ...

Disclosure standards of large New Zealand companies : a content analysis study of compliance with the FMA’s corporate governance guidelines

Chang, Allan (Unitec ePress, 2017-09-25)

This qualitative study is an attempt to gain some insights into the level of corporate governance disclosure in New Zealand. A sample of ten large publicly-listed companies was analysed to determine to what extent they ...

Disclosure of internal control information by Chinese cross listed companies

Hao, Gloria; Rainsbury, Liz (Unitec ePress, 2016-02-17)

Authors Xiangrong Hao and Elizabeth Rainsbury examine the internal control disclosures mandated for Chinese cross-listed companies in 2011. These were the first Chinese companies required to comply with the Basic Standards ...

A revisit of price discovery dynamics across Australia and New Zealand

Dassanayake, Wajira; Li, Xiaoming; Buhr, Klaus (Unitec ePress, 2015-08-26)

This study re-investigates the price discovery dynamics of selected stocks cross-listed on the Australian Stock Exchange (ASX) and the New Zealand Stock Exchange (NZX) during a bear trading phase from January 2008 to ...

Empirical study on the relationship among government holding, asset injection and listed companies performance : evidence from China securities market

Zhang, Tao; Huang, Hedy Jiaying; Hooper, Keith (Virtus Interpress, 2014)

This paper aims to investigate the private placement of equity (PPE) by asset injection in China. It analyzes the influence to shareholders’ wealth and performance in the state-holding listed companies and private-holding ...