At the 1984 Annual Dinner of the Leinster Society of Chartered Accountants, Mr. R. Hickok, Chairman of the "Future Issues" committee of the American Institute of Certified Public Accountants (AICPA), outlined 14 issues ...
Published accounts are subject to more scrutiny than ever before due to increased
interest in, and understanding of, accounting issues by financial analysts, business
commentators and the financial press. Discussion of ...
This paper analyses the content of 250 profit forecasts disclosed during 701 takeover bids for public companies listed on the London Stock Exchange in the period 1988 to 1992. Two variables measure disclosure; one based ...
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 paper reports on the use of electronic mail (e-mail) as a pedagogical tool in accounting instruction. E-mail has potential significance as a teaching tool particularly from its ability to link students internationally. ...
Literature on gender based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration ...
Literature on gender based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration ...
This paper explores the extent to which there are significant differences in disclosure requirements under US, UK, international accounting standards. Previous research into international disclosure diversity has focused ...
This paper maps the network of interlocking directorships formed by the boards of the top 50 financial and 200 non-financial companies in Ireland. The Irish network is compared with those in ten countries, based on the ...
This paper examines factors influencing voluntary forecast disclosure by target companies, whether good/bad news forecasts are disclosed and the influence of forecasts on the outcome of hostile bids. Disclosure was ...