Accounting, Finance & Governance Review最新文献

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The Non-Consistency of the Black-Scholes Variance Parameter: A Generalised Method of Moments Investigation Black-Scholes方差参数的非一致性:一种广义矩调查方法
Accounting, Finance & Governance Review Pub Date : 2002-12-31 DOI: 10.52399/001c.35338
Fergal O'brien
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引用次数: 0
The Accountant’s Craft in the New Public Sector 新公共部门的会计技术
Accounting, Finance & Governance Review Pub Date : 2001-12-31 DOI: 10.52399/001c.35339
I. Lapsley, R. Oldfield
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引用次数: 12
Accounting and Marketing Views on the Use of and Importance of Management Accounting Techniques and Their Effects on Organisational Performance 关于管理会计技术的使用和重要性及其对组织绩效的影响的会计和营销观点
Accounting, Finance & Governance Review Pub Date : 2001-12-31 DOI: 10.52399/001c.35344
A. Richardson, A. Barker
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引用次数: 0
Exchange Control Deregulation and Relationships Between UK and Irish Equity Markets 外汇管制放松管制与英国和爱尔兰股票市场的关系
Accounting, Finance & Governance Review Pub Date : 2001-12-31 DOI: 10.52399/001c.35340
L. Murray
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引用次数: 0
The Disclosure of the Uncertain Nature of Financial Statements and Readers’ Perceptions of Reporting Entities 财务报表不确定性的披露与读者对报告主体的认知
Accounting, Finance & Governance Review Pub Date : 2001-12-31 DOI: 10.52399/001c.35343
Ciarán Ó hÓgartaigh
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引用次数: 0
Ethical Issues in Accounting: An Empirical Study of Irish Chartered Accountants 会计伦理问题:爱尔兰注册会计师的实证研究
Accounting, Finance & Governance Review Pub Date : 2000-12-31 DOI: 10.52399/001c.35357
Eileen Doyle, Bernard Pierce
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引用次数: 0
Football Clubs on the Stock Exchange: An Inappropriate Match? 证券交易所的足球俱乐部:一场不合适的比赛?
Accounting, Finance & Governance Review Pub Date : 2000-12-31 DOI: 10.52399/001c.35359
Stephen Morrow
{"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}
引用次数: 16
The Future of Business Reporting: A Review Article 商业报告的未来:一篇评论文章
Accounting, Finance & Governance Review Pub Date : 2000-12-31 DOI: 10.52399/001c.35349
V. Beattie
{"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}
引用次数: 2
The Impact of Free Cash Flow on Target and Bidder Probability: A Study of UK Firms 1989-95 自由现金流对收购目标和竞标者概率的影响:1989- 1995年英国企业的研究
Accounting, Finance & Governance Review Pub Date : 2000-12-31 DOI: 10.52399/001c.35356
Edel Barnes, K. Barrett
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引用次数: 0
Corporate Social Responsibility in the Republic of Ireland: A Longitudinal Study 爱尔兰共和国企业社会责任:一项纵向研究
Accounting, Finance & Governance Review Pub Date : 1998-12-31 DOI: 10.52399/001c.35378
Brendan O’Dwyer, R. Gray
{"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}
引用次数: 1
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