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(Wiley-Blackwell, 2007-07)This paper studies 14 companies which were subject to an official investigation arising from the publication of fraudulent financial statements. The research found senior management to be responsible for most fraud. Recording ...
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(IEEE Press, 2010-07)Significant payment flows now take place on-line, giving rise to a requirement for efficient and effective systems for the detection of credit card fraud. A particular aspect of this problem is that it is highly dynamic, ...
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(Irish Accounting & Finance Association, 2000)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. ...
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(Association of Chartered Certified Accountants, 2000-06)
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(Irish Bankers' Federation, 2003)Recent accounting scandals are the product of multiple failings of auditing, accounting, corporate governance and of the market. In discussing the many factors that led to failure, this paper attempts to provide insights ...
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(MCB University Press, 2000)Profit forecasts are rarely disclosed in the UK except in prospectuses, circulars and during takeover bids. There are few regulations governing the content of profit forecasts. Under stock exchange rules these forecasts ...
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(Commission for Aviation Regulation, 2007-03)The weighted average cost of capital (WACC) approach is used to estimate the IAA's cost of capital. To implement this approach, it is necessary to estimate the IAA's cost of equity, its cost of debt and its gearing ratio. ...
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(University College Dublin. School of Business. Centre for Financial Markets, 2006-06)This report examines the impact of foreign exchange exposure on Irish exporters. The analysis is completed for aggregate (total) exports and sectoral exports between 1992 and 2005 inclusive. These fourteen years encompasses ...
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(Routledge, 1999-04)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 ...