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Purpose – In 2012, Pacific Accounting Review ( PAR ) completed its 25th year of existence. This paper aims to review all articles published in PAR as a report on the “stewardship” of the journal. Design/methodology/approach – Research papers published in PAR are analysed by topic, research...
Purpose – The purpose of this paper is to uncover the stylised facts about NZ corporate boards and identify unanswered questions about their composition, activity and incentives during the 16‐year period between 1995 and 2010. Design/methodology/approach – The paper uses annual report data to...
Purpose – This paper aims to demonstrate the practical application of real options analysis to the evaluation of multistage projects, using an example involving a commercial real estate development. Design/methodology/approach – The approach demonstrated builds on static discounted cash flow...
Purpose – This paper aims to examine how issue spreads are determined in the New Zealand commercial paper market both before and after the onset of the global financial crisis. Design/methodology/approach – This paper uses regression analysis on data from 1,340 commercial paper tenders conducted...
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