This paper examines the issue of independence of boards of directors and non-executive directors of companies listed on the Irish Stock Exchange. Based on information published in annual reports, the study found that most ...
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. ...
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 ...
This research analyses corporate governance practices as disclosed in the annual reports of Irish companies. In particular the paper investigates:
Independence of boards;
Separation of the role of chairman and chief ...
This guidance is not intended to be exhaustive or mandatory. The aim is to assist practitioners engaged in evaluation assessments requested under Section 20 of the Child Care Act, 1991. The Guidance should not be seen as ...
This paper examines the extent to which a sample of 11 knowledge-based Irish listed companies is adopting methodologies for reporting of intellectual capital in their annual reports. Their market and book values were ...