Browsing Accounting by Title
Now showing items 49-68 of 178
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CSR reporting practices and the quality of disclosure: An empirical analysis
(Elsevier, 2014-12-01)Research on CSR disclosure points to an increasing lack of completeness and decreasing amount of credibility in the information reported, as well as concerns about overall reporting practices. The aim of this paper is to ... -
Debating diversity in management accounting research
(Emerald Group Publishing Ltd., 2014)Purpose: This paper chronicles the evolution of the academic debate regarding diversity in management accounting research and discusses its impact on the current state of management accounting research. -
Demand for CSR: Insights from Shareholder Proposals
(Routledge, 2015-10-19)Motivated by the increasing popularity and attention shareholder proposals on corporate social responsibility (CSR) attract, the purpose of this study is to provide a detailed portrayal of shareholders' demands for CSR ... -
Deprival value vs. fair value measurement for contract liabilities: How to resolve the revenue recognition conundrum?
(Routledge/Taylor & Francis, 2011)Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when ... -
Descriptive, instrumental and strategic approaches to corporate social responsibility: Do they drive the financial performance of companies differently?
(Emerald, 2013)PURPOSE: The purpose of this study is to investigate whether the descriptive, instrumental, and strategic approaches to corporate social responsibility (CSR) are related to corporate performance (CP) and to determine the ... -
The determinants of the UK Big Firms Premium
(Institute of Chartered Accountants in England and Wales, 2006-09)Our study attempts to determine whether, and if so why, the large auditing firms are able to earn a premium on their audit work in the UK. We start by confirming the apparent existence of a Big Firm premium during the ... -
Deviations from optimal corporate cash holdings and the valuation from a shareholder's perspective
(Taylor & Francis (Routledge): SSH Titles, 2014-07-14)The trade-off theory of corporate cash holdings predicts that there is an optimal level of cash. We test the trade-off theory by investigating the relation between deviations from optimal cash holdings and the valuation ... -
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 ... -
Divided Nation: The North-South Cleavage in Italian Tax Compliance
(University of Chicago Press for Northeastern Political Science Association, 2016-12-28)It is well known that tax compliance is low in Italy, and lower in the South than in the North. Many scholars have examined Italian taxpayer behavior, mainly using experiments and surveys. However, little attention has ... -
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 ... -
The dynamics of internalised and extrinsic motivation in the ethical decision making of small business owners
(Wiley, 2018)We investigate the ethical behaviour of small business owners by focusing on individuals’ motivations to comply with tax obligations. In a study of 330 small business owners, we assess the role of internalised motivation ... -
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 ...