Browsing by Author "Seng, Dyna"

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  • Accounting education in Cambodia 

    Seng, Dyna
    This paper discusses the development of accounting education in Cambodia and the recent formation of a professional accounting body in that country. The historical and political background and the structure of the Cambodian ...

  • Accounting education in Cambodia 

    Seng, Dyna
    This paper discusses the development of accounting education in Cambodia and the recent formation of a professional accounting body in that country. The historical and political background and the structure of the Cambodian ...

  • Earnings versus cash flows as predictors of future cash flows: New Zealand evidence 

    Seng, Dyna
    This study examines the predictive ability of earnings and reported cash flow measures (i.e., Cash Flow From Operations [CFFO], Cash Flow From Investing Activities [CFFIA], and Cash Flow From Financing Activities [CFFFA]) ...

  • Intellectual Capital and Firm Performance in Australia 

    Clarke, Martin; Seng, Dyna; Whiting, Rosalind H
    This study examines the effect intellectual capital (IC) has on firm performance using a sample of Australian companies listed between 2004 and 2008. IC is measured using Pulic’s Value Added Intellectual Coefficient (VAIC) ...

  • Managerial Incentives Behind Fixed Asset Revaluations: Evidence from New Zealand Firms 

    Seng, Dyna; Su, Jaihua
    This study investigates the underlying management incentives of the upward fixed asset revaluation behaviour of New Zealand listed companies over the period 1999 to 2003. Prior research conducted in Australia (e.g. Whittred ...