Refereed Journal Articles
2009
EMANUEL, D.,
CAHAN, S.,
SUN, J.,
‘Are Reputations of Large Accounting Firms Really International? Evidence from the Andersen-Enron Affair‘, Auditing: A journal of Practice and Theory 28, 2, 1 -30.
|
2009
EMANUEL, D.,
CAHAN, S.,
SUN, J.,
‘CEO Stock Options, Future Earnings Performance, and Corporate Governance Quality of Compensation Committees‘, Journal of Banking and Finance 33, 8, 1507-1519.
|
2009
EMANUEL, D.,
CAHAN, S.,
SUN, J.,
‘The effect of earnings quality and country level institutions on the value relevance of earnings‘, Review of Quantitative Finance and Accounting, 33, 4, 371 - 391.
|
2008
EMANUEL, D.,
CAHAN, S.,
HAY, D.,
WONG, N.,
‘Non-audit fees, long-term auditor-lient relationships and earnings management‘, Accounting and Finance, Vol. 48 , 2, 195-208.
|
2008
EMANUEL, D.,
ZHANG, B.,
‘The provision of non-audit services and earnings conservatism:do New Zealand auditors compromise their independence?‘, Accounting Research Journal 21, 2, 195-221.
|
2005
ORR, D.,
EMANUEL, D.,
WONG, N.,
‘Board composition and the value of New Zealand companies‘, Pacific Accounting Review 17(2), 103-121.
|
2003
EMANUEL, D.,
WONG, J.,
WONG, N.,
‘Efficient contracting and accounting‘, Accounting and Finance 43(2), 149-166.
|
1999
BOWMAN, R.,
EMANUEL, D.,
NAVISSI, F.,
‘The Effects of Price Control Regulations on Firms' Equity Values‘, Journal of Economics and Business, vol 51(1), 33-47.
|
1994
BOWMAN, R.,
SPICER, B.,
POWELL, M.,
EMANUEL, D.,
‘Aligning Management Control Systems with Strategic Direction: The Electricity Corporation of New Zealand Limited‘, Strategic Management Accounting: Australasian Cases, edited by K Moores and P Booth, Jacaranda Wiley Press
|
1994
BOWMAN, R.,
POWELL, M.,
SPICER, B.,
EMANUEL, D.,
‘Managing Radical Organisation Change in New Zealand’s Largest State Owned Enterprise‘, Case Studies in the Strategic Management of Organisational Change, edited by M Patrickson and G Bamber, Longman Paul,
|
1994
MACCULLOCH, R.,
EMANUEL, D.,
‘The Valuation of New Zealand Underwriting Agreements‘, Accounting and Finance,, November, 21-34.
|
1993
BRADBURY, M.,
JARDINE, C.,
EMANUEL, D.,
‘A Taxonomy of Content and Citations in Pacific Accounting Review‘, Pacific Accounting Review, Volume 5, December, 120-128.
|
1993
SPICER, B.,
EMANUEL, D.,
‘Corporatising Government Trading Activities‘, The Accountants’ Journal, June
|
1989
EMANUEL, D.,
‘Asset Revaluations and Share Price Revisions‘, Journal of Business Finance & Accounting, Spring, 213-228.
|
1988
AMERY, M.,
EMANUEL, D.,
‘Takeover Announcements and Shareholder Returns: New Zealand Evidence‘, Pacific Accounting Review, December, 42-58.
|
1987
EMANUEL, D.,
‘Takeover Announcements and Share Price Reactions: New Zealand Evidence 1968-1985‘, Takeovers and Corporate Control: Towards a New Regulatory Environment (Centre for Independent Studies), 175-202.
|
1986
EMANUEL, D.,
‘Revenue Recognition and Capital Maintenance - Does Current Reporting Practice Reflect Commercial Reality?‘, New Zealand Society of Accountants 75th Jubilee Convention Proceedings Day Three, March, 1-20.
|
1984
EMANUEL, D.,
‘The Information Content of Sign and Size of Earnings Announcements: New Zealand Evidence‘, Accounting and Finance, Novermber, 25-44.
|
1983
EMANUEL, D.,
‘The Reaction of Share Prices to Multiple Information Cues: New Zealand Evidence‘, Department of Accountancy, University of Auckland, Accounting Research Series Paper No. 1, 51.
|
1983
EMANUEL, D.,
‘Valuation of Shares in a Notional Liquidation‘, The Accountants’ Journal, October, 441-443.
|
1982
EMANUEL, D.,
‘Maintaining capital under CCA-1‘, The Accountants’ Journal, April, 91-92.
|
1981
K.CAIRD,
EMANUEL, D.,
‘A Note on Some Time Series Properties of Accounting Numbers‘, Australian Journal of Management, December, 7-16.
|
1981
GOH, P.,
EMANUEL, D.,
‘Accounting Determined and Market Determined Risk Measures:Some Tests of Association and Predictive Ability‘, Accounting and Finance, May, 1-13.
|
1980
EMANUEL, D.,
‘A Note on Filter Rules and Stock Market Trading in New Zealand‘, The Economic Record, December, 378-381.
|
1980
HICKEY, E.,
EMANUEL, D.,
‘Audit Reaction to Departures from Some Recent SSAPs‘, The Accountants’ Journal, October, 339-342.
|
1980
STEWART, I.,
EMANUEL, D.,
‘Development of ‘Inflation Accounting’ Alternatives in New Zealand: 1945-1980‘, Essays in Honour of Trevor R. Johnston (University of Auckland and New Zealand Society of Accountants), 241-249.
|
1980
EMANUEL, D.,
‘The Market Model in New Zealand‘, Journal of Business Finance and Accounting, Winter, 591-602.
|
1980
K.CAIRD,
EMANUEL, D.,
‘The Timeliness of the New Zealand Preliminary Report, 1978‘, The Journal of the New Zealand Society of Investment Analysts, June, 9-15.
|
1979
EMANUEL, D.,
‘A Commentary on Statement of Standard Accounting Practice No. 8‘, The Accountants’ Journal, July, 207-211.
|
1979
EMANUEL, D.,
‘A Commentary on Statement of Standard Accounting Practice No. 9‘, The Accountants’ Journal, September, 294-297.
|
1979
EMANUEL, D.,
‘A Critique of the Richardson Report‘, Accounting and Business Research, Summer, 217-227.
|
1979
EMANUEL, D.,
‘A Note on Some ‘Weak Form’ Tests of Capital Market Efficiency in New Zealand‘, Accounting and Finance, May, 100-110.
|
1979
EMANUEL, D.,
‘Capitalisation Changes and Share Price Movements: New Zealand Evidence‘, Australian Journal of Management, October, 97-104.
|
1979
DEAN, G.,
WELLS, M.,
EMANUEL, D.,
‘Monetary Items in Current Cost Accounting‘, Current Cost Accounting : Identifying the Issues, Second Edition (International Centre for Research in Accounting, University of Lancaster), 169-176.
|
1979
EMANUEL, D.,
‘Stock market reaction to bonus issue announcements in New Zealand‘, New Zealand Economist, August, 4.
|
1976
EMANUEL, D.,
‘A Commentary on Statement of Standard Accounting Practice No. 1‘, The Accountants’ Journal, April, 99-105.
|
1976
HAGEN, J.,
EMANUEL, D.,
‘A Commentary on Statement of Standard Accounting Practice No. 2‘, The Accountants’ Journal, May, 120-128.
|
1976
EMANUEL, D.,
‘A Commentary on Statement of Standard Accounting Practice No. 3‘, The Accountants’ Journal, August, 240-247.
|
1976
CHALLINOR, R.,
EMANUEL, D.,
‘A Commentary on Statement of Standard Accounting Practice No. 4‘, The Accountants’ Journal, December, 389-391.
|
1976
EMANUEL, D.,
‘A Manual on Current Purchasing Power Accounting‘, Inflation Accounting Research Project, University of Waikato, June
|
1976
EMANUEL, D.,
‘Protecting the Debenture Holder‘, Australian Business Law Review, March, 13-39.
|
1975
EMANUEL, D.,
‘Accounting for Inflation-Current Purchasing Power Accounting‘, Cost and Management Accounting Division 1975 Lecture Series, September
|
1975
SINCLAIR, N.,
EMANUEL, D.,
‘Accounting for Price-Level Changes‘, Chartered Accountant in Australia, March, 4-8.
|
1975
EMANUEL, D.,
‘Portfolio Analysis in an Australian Context‘, Accounting Education, May, 45-59.
|
1975
ROUSE, P.,
EMANUEL, D.,
‘Some Evidence on CCP Accounting‘, The Accountants’ Journal, October, 238-331.
|
1974
HAGEN, J.,
EMANUEL, D.,
‘Corporate Mythology‘, New Zealand Company Director,, June, 11-14.
|
1974
EMANUEL, D.,
‘Looking at Security Analysis‘, New Zealand Economist, July, 171-19.
|
1973
EMANUEL, D.,
‘Accounting for Business Combinations‘, Australian Accountant, October, 518-526.
|
1973
EMANUEL, D.,
‘Accounting for Mergers and Acquisitions‘, The Accountants’ Journal, February, 229-235.
|
1973
EMANUEL, D.,
‘Consolidated Accounts - (Business Combinations)‘, Research Bulletin R-104 (New Zealand Society of Accountants), August
|
1972
EMANUEL, D.,
‘The Cost of Capital‘, The Accountants’ Journal, March, 246-249.
|
1971
EMANUEL, D.,
‘Accounting Information in the Prospectus‘, The Accountants’ Journal, March, 283-287.
|
1970
EMANUEL, D.,
‘Financing - A Commentary‘, Forum, 95-99.
|
1998
EMANUEL, D.,
‘Transforming Government Enterprises, in Vietnamese‘
|
1996
SPICER, B.,
EMANUEL, D.,
‘The Remaking of Television New Zealand 1988-1992‘, Auckland University Press, 181.
|
1996
SPICER, B.,
EMANUEL, D.,
‘Transforming Government Enterprises: Managing Radical Organizational Change in Deregulated Environments‘, Sydney: Centre for Independent Studies, 187.
|
1991
SPICER, B.,
BOWMAN, R.,
EMANUEL, D.,
HUNT, A.,
‘The Power to Manage: Restructuring the New Zealand Electricity Department as a State-Owned Enterprise - The Electricorp Experience‘, Oxford University Press, 181p.
|