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Pacific Accounting Review

中文名称：太平洋会计评论

ISSN：0114-0582
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发文量：56

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1.A solution looking for a problem: factors associated with the non-adoption of XBRL

机译：寻找问题的解决方案：与不采用XBRL相关的因素
- 作者：Carolyn J. Cordery;Carolyn J. Fowler;Khairil Mustafa
- 期刊名称：《Pacific Accounting Review》 | 2011年第1期
- Financial reporting;
- Accounting information.;
2.The milieu of government reporting in Vanuatu

机译：瓦努阿图的政府报告环境
- 作者：Alistair Brown
- 期刊名称：《Pacific Accounting Review》 | 2011年第2期
- Vanuatu;
- Traditional reporting;
- Auditor-General;
- Public Accounts Committee;
- Constitution;
- Financial reporting;
- Auditing.;
3.Accounting choice, market failure, and regulation

机译：会计选择，市场失灵和监管
- 作者：Michael G. Keenan
- 期刊名称：《Pacific Accounting Review》 | 2011年第2期
- Accounting choice;
- Accounting history;
- Accounting regulation;
- Consolidated accounting;
- Market failure;
- New Zealand.;
4.KiwiSaver annual reporting disclosure practices: an exploratory study

机译：KiwiSaver年度报告披露实践：探索性研究
- 作者：Matthew Matuschka;Philip Colquhoun;Lisa Marriott
- 期刊名称：《Pacific Accounting Review》 | 2011年第2期
- KiwiSaver;
- Retirement savings;
- Annual reports;
- Disclosure practices;
- New Zealand.;
5.Goodwill impairment testing under IFRS: a false impossible shore?

机译：根据IFRS进行的商誉减值测试：错误的，不可能的支撑？
- 作者：Tyrone M. Carlin;Nigel Finch
- 期刊名称：《Pacific Accounting Review》 | 2011年第3期
- Australia;
- Disclosure;
- Financial reporting;
- International standards;
- Goodwill;
- Impairment;
- Creative accounting.;
6.Do resource consent announcements provide valuable information?

机译：资源同意公告是否提供有价值的信息？
- 作者：Carolyn Wirth;Jing Chi;Martin Young
- 期刊名称：《Pacific Accounting Review》 | 2011年第3期
- New Zealand;
- Capital markets;
- Economic resources;
- Environmental disclosures;
- Resource consents;
- Compliance costs;
- Information asymmetry.;
7.The impact of New Zealand's disclosure reform on differential managerial disclosure behaviour for good news versus bad news firms

机译：新西兰信息披露改革对好消息与坏消息公司差异管理披露行为的影响
- 作者：Alastair Marsden;Russell Poskitt;Yinjian Wang
- 期刊名称：《Pacific Accounting Review》 | 2011年第3期
- New Zealand;
- Legislation;
- Disclosure;
- Managerial disclosure;
- Informational efficiency;
- Continuous disclosure.;
8.Factors associated with the quality of audit committees

机译：与审核委员会质量相关的因素
- 作者：Peter Baxter
- 期刊名称：《Pacific Accounting Review》 | 2010年第1期
- Audit committees;
- Boards of Directors;
- Corporate governance;
9.New Zealand unit trust disclosure: asset allocation, style analysis, and return attribution

机译：新西兰单位信托披露：资产分配，样式分析和收益归因
- 作者：Ross Fowler;Robin Grieves;J. Clay Singleton
- 期刊名称：《Pacific Accounting Review》 | 2010年第1期
- Assets;
- Disclosure;
- Investments;
- New Zealand;
- Unit trusts;
10.An appraisal of financially distressed companies' earnings management: Evidence from listed companies in China

机译：对财务困境公司盈余管理的评估：来自中国上市公司的证据
- 作者：Yenpao Chen;Chien-Hsun Chen;Shiau-Lan Huang
- 期刊名称：《Pacific Accounting Review》 | 2010年第1期
- China;
- Corporate governance;
- Earnings;
- Financial management;
11.Actuarial gains and losses: the determinants of the accounting method

机译：精算损益：会计方法的决定因素
- 作者：Ana Morais
- 期刊名称：《Pacific Accounting Review》 | 2010年第1期
- Accounting;
- Equity capital;
- Financial benefits;
12.IFRS in New Zealand: effects on financial statements and ratios

机译：新西兰的国际财务报告准则：对财务报表和比率的影响
- 作者：Warwick Stent;Michael Bradbury;Jill Hooks
- 期刊名称：《Pacific Accounting Review》 | 2010年第2期
- Financial reporting;
- International standards;
- Management ratios;
- New Zealand.;
13.The impact of IFRS on financial analysts' forecast accuracy in the Asia-Pacific region

机译：IFRS对亚太地区金融分析师的预测准确性的影响
- 作者：Chee Seng Cheong;Sujin Kim;Ralf Zurbruegg
- 期刊名称：《Pacific Accounting Review》 | 2010年第2期
- Financial analysis;
- Financial forecasting;
- International standards;
- Pacific region.;
14.An historical review of quality in financial reporting in Australia

机译：对澳大利亚财务报告质量的历史回顾
- 作者：Esther Cheung;Elaine Evans;Sue Wright
- 期刊名称：《Pacific Accounting Review》 | 2010年第2期
- Financial reporting;
- Quality standards;
- Australia;
- International standards.;
15.New Zealand operating expense disclosure

机译：新西兰营业费用披露
- 作者：Vanessa Balshaw;David Lont
- 期刊名称：《Pacific Accounting Review》 | 2010年第2期
- Disclosure;
- International standards;
- Financial reporting;
- New Zealand.;
16.CEO turnover around earnings restatements and fraud

机译：围绕收入重述和欺诈的CEO流动率
- 作者：Judy K. Land
- 期刊名称：《Pacific Accounting Review》 | 2010年第3期
- Earnings;
- Chief executives;
- Employee turnover;
- Financial reporting;
- Fraud;
- United States of America.;
17.The capitalisation rate of the Government Superannuation Fund

机译：政府退休金的资本化率
- 作者：Martin Lally
- 期刊名称：《Pacific Accounting Review》 | 2010年第3期
- Financial benefits;
- Pensions;
- Capitalization;
- New Zealand.;
18.Perceptions of accounting: a qualitative New Zealand study

机译：会计认知：新西兰定性研究
- 作者：Sue Malthus;Carolyn Fowler
- 期刊名称：《Pacific Accounting Review》 | 2009年第1期
- Accounting;
- Careers;
- New Zealand;
- Perception;
19.The moral awareness of future accounting and business professionals: The implications of a gender divide

机译：未来会计和商业专业人士的道德意识：性别鸿沟的含义
- 作者：Elizabeth Gammie;Bob Gammie
- 期刊名称：《Pacific Accounting Review》 | 2009年第1期
- Accounting;
- Accounting education;
- Degrees;
- Ethics;
- Gender;
20.Testing for asymmetric effects in the accrual anomaly using piecewise linear regressions: Australian evidence

机译：使用分段线性回归测试应计异常中的不对称影响：澳大利亚证据
- 作者：Kristen Anderson;Kerrie Woodhouse;Alan Ramsay;Robert Faff
- 期刊名称：《Pacific Accounting Review》 | 2009年第1期
- Australia;
- Cash flow;
- Earnings;
- Pricing;
21.An introduction to the interaction between the universities and the Institute of Chartered Accountants of New Zealand: 1910 to the present day

机译：介绍大学与新西兰特许会计师协会之间的互动：1910年至今
- 作者：Bernadette F. Devonport
- 期刊名称：《Pacific Accounting Review》 | 2009年第2期
- Accounting;
- Examinations;
- New Zealand;
- Professional associations;
- Universities;
22.Education for an accounting profession

机译：会计专业教育
- 作者：Michael Gaffikin
- 期刊名称：《Pacific Accounting Review》 | 2009年第2期
- Education;
- History;
- New Zealand;
- Professional associations;
- Universities;
23.Balanced Scorecard practices amongst Thai companies: performance effects

机译：泰国公司之间的平衡计分卡实践：绩效影响
- 作者：Kittiya Yongvanich;James Guthrie
- 期刊名称：《Pacific Accounting Review》 | 2009年第2期
- Balanced scorecard;
- Company performance;
- Thailand;
24.The effect of ownership concentration on CEO compensation-firm performance relationship in New Zealand

机译：所有权集中对新西兰首席执行官薪酬与公司绩效关系的影响
- 作者：Haiyan Jiang;Ahsan Habib;Clive Smallman
- 期刊名称：《Pacific Accounting Review》 | 2009年第2期
- Chief executives;
- Company performance;
- New Zealand;
25.Is there a “business case” for board diversity?

机译：是否存在董事会多元化的“商业案例”？
- 作者：Yi Wang;Bob Clift
- 期刊名称：《Pacific Accounting Review》 | 2009年第2期
- Australia;
- Boards of directors;
- Company performance;
- Diversity management;
26.Bringing together local and metropolitan approaches in Pacific research: Palauan insights

机译：在太平洋研究中结合本地和大都市方法：Pala琉的见解
- 作者：Karen L. Nero
- 期刊名称：《Pacific Accounting Review》 | 2009年第3期
- Census;
- New Zealand;
- Pacific Region;
27.Commons and anti-commons: Tongan business experiences in New Zealand

机译：共同点和反共同点：汤加在新西兰的业务经验
- 作者：Semisi M. Prescott;Keith C. Hooper
- 期刊名称：《Pacific Accounting Review》 | 2009年第3期
- Costs;
- Economic sustainability;
- New Zealand;
28.Global remedies for local needs: Corporate governance and public sector reforms in Fiji

机译：满足当地需求的全球补救措施：斐济的公司治理和公共部门改革
- 作者：Umesh Sharma;Stewart Lawrence
- 期刊名称：《Pacific Accounting Review》 | 2009年第3期
- Fiji;
- International financial institutions;
- Public administration;
- Public sector reform;
29.The milieu of reporting of Nacamaki and Nabuna villages of Koro Island

机译：报告科罗岛Nacamaki和Nabuna村庄的环境
- 作者：Alistair Brown
- 期刊名称：《Pacific Accounting Review》 | 2009年第3期
- Culture (sociology);
- Laws;
- Organizations;
30.Accounting and culture: The case of Solomon Islands

机译：会计与文化：所罗门群岛案例
- 作者：Abraham Hauriasi;Howard Davey
- 期刊名称：《Pacific Accounting Review》 | 2009年第3期
- Accounting;
- Culture;
- Interviews;
31.What motivates environmental auditing?: A public sector perspective

机译：是什么促使环境审计？：公共部门的观点
- 作者：Nacanieli Rika
- 期刊名称：《Pacific Accounting Review》 | 2009年第3期
- Auditing;
- Communication;
- Costs;
- Training;
32.Maori development: “accounting”, “accountability” and participation in the accountancy profession

机译：毛利人的发展：“会计”，“责任”和参与会计专业
- 作者：Patty McNicholas
- 期刊名称：《Pacific Accounting Review》 | 2009年第3期
- Accounting;
- Management accountability;
- New Zealand;
33.An empirical analysis of the NZX's price query system

机译：NZX价格查询系统的实证分析
- 作者：Alastair Marsden;Russell Poskitt;Cherry Wang
- 期刊名称：《Pacific Accounting Review》 | 2008年第1期
- Disclosure;
- Insider trading;
- Markets;
- Prices;
34.Impact of prior content and meta-cognitive knowledge on students' performance in an introductory accounting course

机译：会计概论课程中先前内容和元认知知识对学生表现的影响
- 作者：Lin Mei Tan;Fawzi Laswad
- 期刊名称：《Pacific Accounting Review》 | 2008年第1期
- Accounting education;
- Business studies;
- New Zealand;
- Performance management;
35.Client industry audit expertise: towards a better understanding

机译：客户行业审计专业知识：更好地理解
- 作者：M. Kend
- 期刊名称：《Pacific Accounting Review》 | 2008年第1期
- Accounting firms;
- Auditing;
- Markets;
36.Financial returns from new public management: a New Zealand perspective

机译：新公共管理带来的财务回报：新西兰的观点
- 作者：Belinda Luke
- 期刊名称：《Pacific Accounting Review》 | 2008年第1期
- Financial performance;
- New Zealand;
- Public administration;
37.New Zealand chartered accountants' work/family strategies and consequences for career success

机译：新西兰特许会计师的工作/家庭策略及其对职业成功的影响
- 作者：Rosalind H. Whiting
- 期刊名称：《Pacific Accounting Review》 | 2008年第2期
- Accountancy;
- Careers;
- Family;
- Feminism;
- Gender;
- New Zealand;
38.Being President, being myself

机译：做总统，做我自己
- 作者：Denise Bovaird
- 期刊名称：《Pacific Accounting Review》 | 2008年第2期
- Accountancy;
- Careers;
- Equal opportunities;
- Gender;
39.Exploring ourselves: Exploiting and resisting gendered identities of women academics in accounting and management

机译：探索自我：在会计和管理中探索和抵制女性学者的性别认同
- 作者：Kathryn Haynes;Anne Fearfull
- 期刊名称：《Pacific Accounting Review》 | 2008年第2期
- Academic staff;
- Accounting;
- Careers;
- Gender;
40.“No time to stand and stare”: Imagery of flexible work arrangements in Australian professional accounting journals

机译：“没有时间站起来凝视”：澳大利亚专业会计期刊中灵活的工作安排的图像
- 作者：Margaret Lightbody
- 期刊名称：《Pacific Accounting Review》 | 2008年第2期
- Accountancy;
- Australia;
- Flexible working hours;
- Gender;
41.University management practices, accounting, gender and institutional denial

机译：大学管理实践，会计，性别和机构否认
- 作者：Fiona Anderson-Gough;Rhoda Brown
- 期刊名称：《Pacific Accounting Review》 | 2008年第2期
- Accounting;
- Gender;
- Performance appraisal;
- Universities;
42.The emotional labour of accountancy

机译：会计的情感劳动
- 作者：Kenneth Strongman;Sarah Wright
- 期刊名称：《Pacific Accounting Review》 | 2008年第2期
- Accountancy;
- Emotional intelligence;
- Gender;
- Individual psychology;
43.Work and work-family values in accountancy: A person-culture fit approach

机译：会计中的工作和工作家庭价值观：适合个人情况的方法
- 作者：Jean-Marie See;Elizabeth H. Kummerow
- 期刊名称：《Pacific Accounting Review》 | 2008年第2期
- Accountancy;
- Australia;
- Family;
- Family friendly organizations;
- Job satisfaction;
- Social values;
44.Gender counts: “work”, “life” and identity in accounting practice and education

机译：性别计数：会计实践和教育中的“工作”，“生活”和身份
- 作者：Amanda Ball;Joanna Brewis
- 期刊名称：《Pacific Accounting Review》 | 2008年第2期
- Accounting firms;
- Child care;
- Family;
- Family friendly organizations;
- Sex and gender issues;
45.The participation of women in the New Zealand Institute of Chartered Accountants: 100 years of social stereotyping?

机译：妇女参加新西兰特许会计师协会：社会定型观念已有100年了吗？
- 作者：Bernadette F. Devonport
- 期刊名称：《Pacific Accounting Review》 | 2008年第3期
- Accountancy;
- New Zealand;
- Prejudice;
- Professional associations;
- Women;
46.Does pre-deal research reduce IPO underpricing?

机译：交易前研究是否会降低IPO的定价偏低？
- 作者：Kun Wang
- 期刊名称：《Pacific Accounting Review》 | 2008年第3期
- Hong Kong;
- Multivariate analysis;
- Research;
- Singapore;
- United States of America;
47.Droughts and big baths of Australian agricultural firms

机译：澳大利亚农业公司的干旱和大浴场
- 作者：Pamela Kent;Reza Monem;Glenn Cuffe
- 期刊名称：《Pacific Accounting Review》 | 2008年第3期
- Australia;
- Common Agricultural Policy;
- Natural disasters;
48.The relative ability of earnings and cash flow data in forecasting future cash flows: Some Australian evidence

机译：收益和现金流量数据预测未来现金流量的相对能力：澳大利亚的一些证据
- 作者：Shadi Farshadfar;Chew Ng;Mark Brimble
- 期刊名称：《Pacific Accounting Review》 | 2008年第3期
- Australia;
- Cash flow;
- Companies;
- Earnings;
49.Management earnings forecasts in a continuous disclosure environment

机译：持续披露环境中的管理层收益预测
- 作者：H. Chan;R. Faff;Y.K. Ho;A. Ramsay
- 期刊名称：《Pacific Accounting Review》 | 2007年第1期
- Australia;
- Disclosure;
- Earnings;
- Financial forecasting;
50.Feasibility of using student subjects in accounting experiments: a review

机译：在会计实验中使用学生科目的可行性：综述
- 作者：Gregory A. Liyanarachchi
- 期刊名称：《Pacific Accounting Review》 | 2007年第1期
- Behavioural accounting;
- Experimentation;
- Students;
51.Target costing in New Zealand manufacturing firms

机译：新西兰制造公司的目标成本
- 作者：Caleb J. Rattray;Beverley R. Lord;Yvonne P. Shanahan
- 期刊名称：《Pacific Accounting Review》 | 2007年第1期
- Manufacturing industries;
- New Zealand;
- Target costs;
52.Product/service adoption strategies and bank customer accounting in Hong Kong

机译：香港的产品/服务采用策略和银行客户会计
- 作者：Neale G. OConnor;Cecilia L.K. Cheung
- 期刊名称：《Pacific Accounting Review》 | 2007年第1期
- Accounting;
- Banking;
- Banks;
- Business performance;
- Hong Kong;
53.Time budget pressure, auditors' personality type, and the incidence of reduced audit quality practices

机译：时间预算压力，审计师的性格类型以及审计质量实践降低的发生率
- 作者：Leanne C. Gundry;Gregory A. Liyanarachchi
- 期刊名称：《Pacific Accounting Review》 | 2007年第2期
- Auditors;
- New Zealand;
- Psychology;
54.Return-based investment strategies in the New Zealand stock market: momentum wins

机译：新西兰股票市场中基于收益的投资策略：势头必胜
- 作者：Abeyratna Gunasekarage;Hung Wan Kot
- 期刊名称：《Pacific Accounting Review》 | 2007年第2期
- Momentum;
- New Zealand;
- Stock markets;
55.The impact of audit firm industry differentiation on IPO underpricing

机译：审计公司行业分化对IPO抑价的影响
- 作者：Kun Wang;Michael S. Wilkins
- 期刊名称：《Pacific Accounting Review》 | 2007年第2期
- Auditors;
- United States of America;
56.The cost of granting executive stock options with strike prices adjusted by the cost of capital

机译：授予执行股票期权的成本，执行价格由资本成本调整
- 作者：Joe Cheung;Charles Corrado
- 期刊名称：《Pacific Accounting Review》 | 2007年第2期
- Cost of capital;
- Europe;
- Monte Carlo methods;

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