• 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 ...
    • 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 ...
    • 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 ...
    • 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 ...
    • Krugman on the malaise of modern macro: Critique without alternative 

      Rankin, Keith (ANU College of Business & Economics, 2010-01-01)
    • Recognition and disclosure of impairment in China 

      Wang, Jing; Hooper, Keith (Virtus Interpress, 2014)
      This paper aims to examine the extent of goodwill impairment in listed companies of China and the audited disclosure of of goodwill. China is an important adopter of International Financial Standards but the question ...
    • 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 ...
    • "To be or not to be": impairment practices among Indian listed companies 

      Wang, Jing; Hooper, Keith (Virtus Interpress, 2014)
      India is converging its practices to be consistent with IFRS, but in the case of goodwill impairment how much consistency is there among Indian companies and auditors, and how much impairment has been disclosed. The paper ...

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