Yogesh Jaiyawala, J. Maher, Richard Burke, Sean Byrne
{"title":"An Exploration of the Role of Housing Equity as a Supplement to Retirement Income","authors":"Yogesh Jaiyawala, J. Maher, Richard Burke, Sean Byrne","doi":"10.52399/001c.35249","DOIUrl":"https://doi.org/10.52399/001c.35249","url":null,"abstract":"This paper explores the issues involving the use of equity in residential property as a source of supplementary income for the elderly (retirees and soon to be retired) in Ireland. Three focus groups were conducted to generate primary data. The research draws on the behavioural life-cycle hypothesis as an underpinning theory. The findings indicate that there seems to be a nascent interest in housing equity withdrawal among the elderly Irish. In terms of the different means of releasing housing equity, downsizing and rent-a-room appear to be the preferred choices, along with the use of equity release schemes (ERS) as a next preferred alternative. Furthermore, leaving a bequest is considered desirable but not necessary. These results contribute to the framing of public policy regarding retirement income.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130001217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Value for Money Accountability in the UK Government: Is There a Gap?","authors":"T. Brown","doi":"10.52399/001c.33711","DOIUrl":"https://doi.org/10.52399/001c.33711","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124782037","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"An Analysis of the Determinants of Research & Development Voluntary Disclosure by Canadian Firms","authors":"Daniel Zéghal, R. Mouelhi, Hend Louati","doi":"10.52399/001c.33716","DOIUrl":"https://doi.org/10.52399/001c.33716","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134375550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Risk and Return of Merger Arbitrage in the UK 2001 to 2004","authors":"Patrick Kearney, Mark C. Hutchinson, Derry Cotter","doi":"10.52399/001c.33714","DOIUrl":"https://doi.org/10.52399/001c.33714","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123408023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Choosing the Strata When Auditing: An Example Using Excel","authors":"P. Gunning, J. Horgan","doi":"10.52399/001c.33712","DOIUrl":"https://doi.org/10.52399/001c.33712","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123814375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Financial Perspective on Performance Management","authors":"T. J. Brignall","doi":"10.52399/001c.33710","DOIUrl":"https://doi.org/10.52399/001c.33710","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130031545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"An Empirical Investigation Into the Relative Importance of Stock Picking Vis-A-Vis Indexing in the UK Equity Markets Over the Period 1991-2005","authors":"Edel Barnes, M. Scott","doi":"10.52399/001c.33713","DOIUrl":"https://doi.org/10.52399/001c.33713","url":null,"abstract":"The purpose of this study is to examine the prevalence of stock picking in UK equities over the period 1991-2005. We describe a metric to analyse trading activity and volumes in the UK FTSE350 and AIM markets, with emphasis on industrial and sizebased effects. Our findings indicate that active stock picking has been consistently declining in the UK market over the period studied for all markets, size quintiles and in virtually every industrial sector. Trading patterns reveal a pronounced size effect in stock picking, and an increase in indexing over time for the AIM but higher overall levels of stock picking relative to the FTSE350 list. EFM Classification: 350, 370","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127878155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Accountant’s Contribution to New Product Development","authors":"Patricia Hughes, Bernard Pierce","doi":"10.52399/001c.33721","DOIUrl":"https://doi.org/10.52399/001c.33721","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131827503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}