{"title":"The Non-Consistency of the Black-Scholes Variance Parameter: A Generalised Method of Moments Investigation","authors":"Fergal O'brien","doi":"10.52399/001c.35338","DOIUrl":"https://doi.org/10.52399/001c.35338","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131616710","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 Craft in the New Public Sector","authors":"I. Lapsley, R. Oldfield","doi":"10.52399/001c.35339","DOIUrl":"https://doi.org/10.52399/001c.35339","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2001-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125069195","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":"Accounting and Marketing Views on the Use of and Importance of Management Accounting Techniques and Their Effects on Organisational Performance","authors":"A. Richardson, A. Barker","doi":"10.52399/001c.35344","DOIUrl":"https://doi.org/10.52399/001c.35344","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2001-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131224026","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":"Exchange Control Deregulation and Relationships Between UK and Irish Equity Markets","authors":"L. Murray","doi":"10.52399/001c.35340","DOIUrl":"https://doi.org/10.52399/001c.35340","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2001-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131312839","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 Disclosure of the Uncertain Nature of Financial Statements and Readers’ Perceptions of Reporting Entities","authors":"Ciarán Ó hÓgartaigh","doi":"10.52399/001c.35343","DOIUrl":"https://doi.org/10.52399/001c.35343","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"2 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2001-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133203575","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":"Ethical Issues in Accounting: An Empirical Study of Irish Chartered Accountants","authors":"Eileen Doyle, Bernard Pierce","doi":"10.52399/001c.35357","DOIUrl":"https://doi.org/10.52399/001c.35357","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"110 1-3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2000-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120908752","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":"Football Clubs on the Stock Exchange: An Inappropriate Match?","authors":"Stephen Morrow","doi":"10.52399/001c.35359","DOIUrl":"https://doi.org/10.52399/001c.35359","url":null,"abstract":"Focusing on the case of Celtic plc, this paper questions the extent to which Stock Exchange listed companies are appropriate vehicles for contemporary football clubs. It adopts an inclusive or stakeholder ap proach to ownership, focusing not only 011 the providers of capital as owners but also on the ownership rights of a football club's community. The paper argues in favour of ownership structures which more fully capture both the economic and social aspects of contemporary football clubs. It concludes by discussing alternative options for the ownership and governance of football clubs, considering in particular structures based on mutual and co-operative principles.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2000-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127026836","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 Future of Business Reporting: A Review Article","authors":"V. Beattie","doi":"10.52399/001c.35349","DOIUrl":"https://doi.org/10.52399/001c.35349","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2000-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124539443","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 Impact of Free Cash Flow on Target and Bidder Probability: A Study of UK Firms 1989-95","authors":"Edel Barnes, K. Barrett","doi":"10.52399/001c.35356","DOIUrl":"https://doi.org/10.52399/001c.35356","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"1057 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2000-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127052470","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":"Corporate Social Responsibility in the Republic of Ireland: A Longitudinal Study","authors":"Brendan O’Dwyer, R. Gray","doi":"10.52399/001c.35378","DOIUrl":"https://doi.org/10.52399/001c.35378","url":null,"abstract":"This paper reports on the results of a five-year study of the corporate social reporting (CSR) practices of listed companies in the Republic of Ireland. CSR has a long history of both practice and research in western Europe but this is the first detailed study of its kind in Ireland. The results show that disclosure levels in Ireland were quite low throughout the five-year period with larger companies tending to disclose more information. Mandatory disclosures relating to human resources information tended to predominate with only a limited number of companies reporting detailed voluntary information on a consistent basis. The increasing trends in environmental disclosure in western European surveys were not evident in the sample. Although different average volumes of disclosure were found between different industry sectors, these were only statistically significant in the first three years of the study.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1998-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122380404","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}