A view has developed among some retailing researchers that financial markets have, from time to time, unduly favoured the retail sector in the UK. It is argued that this has been exploited, to some extent, by retailing ...
The use of the Internet for financial reporting purposes by 109 Irish companies in 1998 is examined. The relationship between Internet disclosure and size, leverage, demand for corporate information and industry is analysed. ...
The purpose of this paper is to review and synthesize the literature on discretionary narrative disclosures. We explore why, how, and whether preparers of corporate narrative reports use discretionary disclosures in corporate ...
This paper provides new evidence on the wage gap between informal and formal salary workers
in South Africa, Brazil and Mexico. We use rich datasets that allow us to de fine informality in a
relatively comparable fashion ...
This paper provides new evidence on the wage gap between informal and formal salary workers
in South Africa, Brazil and Mexico. We use rich datasets that allow us to define informality in a
relatively comparable fashion ...
Barry, Frank(University College Dublin. School of Economics, 1992-05)
Internal and external balance are the twins goals of traditional Keynesian macroeconomic policy. New classical economists question whether either of these are related to welfare, since employment fluctuations may be ...
Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance sheets. Intellectual capital assets account for a substantial proportion ...
In this paper we develop a conceptual framework, based on the concepts of rationality and motivation, which uses theories and empirical research from psychology/behavioural finance, sociology and critical accounting to ...