Now showing items 147-166 of 920

  • The complexity of tax simplification 

    Budak, T; James, SR; Sawyer, A (Palgrave Macmillan, 2016-04-29)
    This book explores the experiences of simplification in a range of countries and jurisdictions.
  • The complexity of tax simplification: The UK experience 

    James, S (Palgrave Macmillan, 2016-04-29)
    Complexity has long been a feature of taxation in the UK. For instance, the original Act of Parliament introducing the income tax in 1799 was a complex document of some 152 pages so that the government felt it necessary ...
  • Compulsory and voluntary annuities markets in the UK 

    Cannon, Edmund; Tonks, Ian (University of Exeter Business School, 2010-01)
    This paper describes the operation of both the compulsory pension annuity and voluntary annuity markets in the UK. The paper reports on the movement of UK annuity price quotes in the voluntary market from 1957-2009, and ...
  • A conceptual map of tax rule change 

    Oats, Lynne; Sadler, Pauline (The Tax Institute, 2011)
    The purpose of this paper is to present a conceptual map to assist tax scholars in framing their analyses of tax rule change. The map is developed in two stages; the first identifies the various factors that bring pressure ...
  • Conceptualising entrepreneurial capital for a study of performance in small professional service firms 

    Stringfellow, Lindsay; Shaw, Eleanor (Emerald, 2009)
    Purpose – The purpose of this paper is to develop a robust theoretical framework for exploring the longitudinal impact of social capital on the performance of small business service firms.
  • Conceptualizing taste: food, culture and celebrities 

    Stringfellow, Lindsay; MacLaren, Andrew; Maclean, Mairi; O'Gorman, Kevin (Elsevier, 2013-09)
    Tourism is a potent realm for theorizing broader issues of culture and taste. Exploring dining and culinary pursuits can shed light on the production and reproduction of gastronomic culture and broader struggles for ...
  • Confronting the Robinson Crusoe paradigm with household-size heterogeneity 

    Koulovatianos, Christos; Schröder, Carsten; Schmidt, Ulrich (Center for Financial Studies, University of Frankfurt, 2008-08)
    Modern macroeconomics empirically addresses economy-wide incentives behind economic actions by using insights from the way a single representative household would behave. This analytical approach requires that incentives ...
  • Conjoint communication and knowledge use/needs analysis in a financial services firm 

    Powell, J; van den Heever, S (Palgrave Macmillan, 2016-08-22)
    The act of communication in an organisation, while necessary for the transmission of knowledge, is not synonymous with it. Communicative acts may contain large or small amounts of knowledge, and, moreover, may bear knowledge ...
  • The consequences of Zakat for capital accumulation 

    Ali, D.H. Norulazidah P.H. Omar; Myles, Gareth D. (Wiley-Blackwell, 2010-08)
    The payment of zakat by the owners of wealth is one of the five pillars of Islam. Many countries operate with no enforcement of the obligation to pay, making zakat a form of voluntary redistribution. We analyze how zakat ...
  • Conservatism in residual income models: theory and supporting evidence 

    Ashton, David; Wang, Pengguo (Taylor & Francis, 2015-05-29)
    In this paper, we develop a framework for evaluating the impact of conservative accounting on the structure of residual income models of equity valuation. We explore specific examples of both unconditional and conditional ...
  • Consistent model specification testing 

    Davidson, James; Halunga, Andreea G. (University of Exeter Business School, 2012-03)
    This paper proposes a consistent model specfication test that can be applied to a wide class of models and estimators, including all variants of quasi-maximum likelihood and generalized method of moments. Our framework ...
  • Consistent testing of functional form in time series models 

    Halunga, Andreea G.; Davidson, James (Oxford University Press, 2014-08)
    We develop a consistent procedure for testing the adequacy of parametric time series models. The approach is to extend Herman Bierens’s idea of examining the covariances between regression residuals and an exponential ...
  • Constructing and testing alternative versions of the Fama-French and Carhart models in the UK 

    Gregory, Alan; Tharyan, Rajesh; Christidis, Angela Chih-Ying (2011)
    This paper constructs and tests alternative versions of the Fama-French and Carhart models for the UK market with the purpose of providing guidance for researchers interested in asset pricing and event studies. We conduct ...
  • Constructing Women Leaders’ Identity 

    Sealy, R (2nd Interdisciplinary Perspectives on Leadership Symposium, 2017)
    Leader emergence is a complex adaptive process (DeRue, 2011). To become a leader, a leadership identity needs to be both internalised and recognised by others. According to DeRue and Ashford (2010), this involves a set of ...
  • The construction and controlling effect of a moral brand 

    Jeanes, Emma (Elsevier, 2013-06)
    This paper explores the control effect of a moral brand through its brand culture. The moral brand culture distinguishes itself from other brand cultures by drawing on external claims for legitimacy. In this case, the brand ...
  • Consumer behaviour and the life-course: shopper reactions to self service grocery shops and supermarkets in England c.1947-1975 

    Bailey, Adrian R.; Shaw, Gareth; Nell, Dawn; Alexander, Andrew (Plon, 2010)
    The paper examines the development of self-service grocery shopping from a consumer perspective. Using qualitative data constructed through a nationwide biographical survey and oral histories, it is possible to go beyond ...
  • Consumption risk and the cross-section of government bond returns 

    Abhyankar, Abhay; Klinkowska, Olga; Lee, Soyeon (Elsevier, 2015-03-23)
    In this paper we provide a consumption-based explanation of risk in nominal US Treasury bond portfolios. We use a consumption-CAPM with Epstein-Zin-Weil recursive preferences. Our model introduces two sources of risk: ...
  • Content analysis in social and environmental reporting research: trends and challenges 

    Vourvachis, Petros; Woodward, Thérèse (Emerald, 2015)
    Purpose - The present study comprehensively reviews the use of content analysis in social and environmental reporting research. It explores how the relevant literature has evolved over time and particularly how recent ...
  • Contingencies and characteristics of service recovery system design: insights from retail banking 

    Contiero, E; Ponsignon, F; Smart, P; Vinelli, A (Emerald, 2016-11)
    Purpose: this paper explores the contingencies and characteristics of service recovery system (SRS) design. Design/methodology/approach: informed by extensive case study data from two large Italian retail banks, our ...