Browsing Accounting by Title
Now showing items 49-68 of 151
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Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’?
(Taylor & Francis (Routledge), 2016-07-09)We use a panel data set of UK-listed companies over the period 2005–2009 to analyse the actuarial assumptions used to value pension plan liabilities under IAS 19. The valuation process requires companies to make assumptions ... -
Dividend valuation, trading and transactions costs: the 1997 partial abolition of dividend tax credit repayments
(Institute of Chartered Accountants in England and Wales (ICAEW), 2006)Although UK resident tax-exempt shareholders lost the right to repayment of tax credits oil dividends paid by UK resident companies in July 1997, they could continue to receive tax credit repayments in respect of dividend, ... -
Do cross border and domestic acquisitions differ? Evidence from the acquisition of UK targets
(Elsevier, 2014-01)We investigate the determinants of short term wealth effects for both public acquiring and target shareholders following the announcement of UK acquisitions over the period 1990-2005. Regardless of their nationality, overall ... -
Does Assurance on CSR Reporting Enhance Environmental Reputation? An Examination in the U.S. Context
(Elsevier, 2016-07-20)Highlights Just over 18 percent of our sample companies obtained outside assurance. Other factors, outside assurance is positively associated with environmental reputation scores. Positive impacts hold across different ... -
Does mandatory IFRS adoption improve the information environment?
(Wiley-Blackwell, 2010)We examine the effect of mandatory International Financial Reporting Standards (‘IFRS’) adoption on firms’ information environment. We find that after mandatory IFRS adoption consensus forecast errors decrease for firms ... -
Domestic Water Charges in Ireland - Issues and Challenges Conveyed through Social Media
(Springer Verlag, 2016-06-01)This paper analyses a Twitter dataset to explore water governance and stakeholder engagement during the introduction of domestic water charges in Ireland. The results highlight active Twitter use during the analysis period, ... -
The Dynamic Black-Litterman Approach to Asset Allocation
(Elsevier, 2016-12-20)We generalise the Black-Litterman (BL) portfolio management framework to incorporate time-variation in the conditional distribution of returns in the asset allocation process. We evaluate the performance of the dynamic BL ... -
Dynamic Factor Long Memory Volatility
(Taylor & Francis (Routledge): SSH Titles, 2017-02-01)In this paper, we develop a long memory orthogonal factor (LMOF) multivariate volatility model for forecasting the covariance matrix of financial asset returns. We evaluate the LMOF model using the volatility timing framework ... -
Earnings management and the role of auditors in an unusual IFRS context: the case of Greece
(Elsevier, 2012)The mandatory adoption of International Financial Reporting Standards (IFRS) on January 1, 2005 aimed to improve the quality of financial reporting in Greece, which had been regularly criticized for the practice of earnings ... -
The effect of corporate governance on sustainability disclosure
(Springer, 2012)Drawing on stakeholder theory, this paper examines the relationship of board composition, leadership and structure on sustainability disclosure. We discuss that good corporate governance and sustainability disclosure can ... -
The effect of large audit firm mergers on audit pricing in the UK
(University of Exeter, Department of Accounting, 2006) -
Enhancement and obfuscation through the use of graphs in sustainability reports: An international comparison
(Emerald, 2012)Purpose – In this study we investigate the use of graphs in corporate sustainability reports and attempt to determine, first, whether the use of graphs appears to be associated with attempts at impression management, and ... -
Environmental and Social Disclosures and Firm Risk
(Springer Verlag (Germany), 2016-08-25)We examine the link between a firm’s environmental (E) and social (S) disclosures and measures of its risk including total, systematic, and idiosyncratic risk. While we do not find any link between a firm’s E and S disclosures ... -
Environmental and social disclosures: link with corporate financial performance
(Elsevier, 2014-11-14)Environmental and social disclosures entail costs, yet increasingly, large listed firms are making higher and better quality disclosures. In this paper we examine the link between a firm’s environmental and social disclosures ... -
Environmental liabilities and diversity in practice under international financial reporting standards
(Emerald, 2017-01)Purpose – Our purpose is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to IFRS in 2011, Canadian regulators asked the IFRS Interpretations ... -
Environmental reporting: transparency to stakeholders or stakeholders’ manipulation? An analysis of disclosure tone and the role of board of directors
(Wiley, 2014)We study whether environmental reporting serves as a transparency tool to communicate sound environmental policies to stakeholders or rather as a manipulation tool of stakeholders' perceptions. In particular, we focus on ... -
Establishment creation and destruction across business density cycles: US evidence
(Springer Verlag, 2014-08-15)Abstract: This paper investigates how business establishment entry and exit are affected by cycles in business density. We assess how entry/exit behave when markets over and under shoot a dynamic equilibrium number of ... -
The evolution of Darwinism in business studies
(SSRN, 2006-07-04)The current invocation of Darwin in accounting research is not matched to the earliest invocations of Darwinism in accounting and economics. The study has two objectives: firstly, to document the change from Darwinism ... -
An examination of international accounting standard-setting due process and the implications for legitimacy
(Elsevier, 2015)This paper explores accounting standard-setting by focusing on relative levels of stakeholder and jurisdictional influence in the financial instruments disclosure reporting due process. We draw on legitimacy theory to ...