Finance and Accounting: Recent submissions

Now showing items 66-70 of 396

    • Market manipulation and innovation 

      Cumming, DJ; Ji, S; Peter, R; et al. (Elsevier, 19 September 2020)
      End-of-day stock price manipulation is generally associated with short-termism, long-term damage to equity values, and reduced incentives for employees to innovate. We use a sample of suspected stock price manipulation ...

    • The use of accounting in managing the institutional complexities of a festival organisation pursuing financial and social objectives 

      Knardal, PS; Burns, J (Emerald, 9 November 2020)
      Purpose This paper explores the use of accounting when managing the institutional complexities of a festival organisation pursuing financial and social objectives. Specifically it focuses on how accounting can be implicated ...

    • Pay regulation – is more better? 

      Chu, J; Gupta, A; Livne, G (Taylor & Francis (Routledge), 24 September 2020)
      From October 2013, UK law and regulations (the Reform) require periodic binding shareholders’ approval of executive directors’ remuneration policy, as well as enhanced disclosure in remuneration reports. These requirements ...

    • Detecting academic fraud using Benford law: The case of Professor James Hunton 

      Horton, J; Kumar, DK; Wood, A (Elsevier, 11 August 2020)
      We investigate whether Benford's Law can be used to differentiate retracted academic papers that have employed fraudulent/manipulated data from other academic papers that have not been retracted. We use the case of Professor ...

    • Pension Deficits and Corporate Financial Policy: Does Accounting Transparency Matter? 

      Kalogirou, F; Kiosse, PV; Pope, PF (Taylor & Francis (Routledge) / European Accounting Association, 22 July 2020)
      We study changes in financial policies following a regulatory shock to the accounting transparency of defined benefit pension plans. We estimate the hidden pension deficits of French companies subject to mandatory IAS 19 ...