Measuring the degree of trust and its impact: the role of Management Accounting in creating and maintaining trust
Thesis
Muehl, J. K. Measuring the degree of trust and its impact: the role of Management Accounting in creating and maintaining trust. (Thesis)
Edinburgh Napier University. Retrieved from http://researchrepository.napier.ac.uk/id/eprint/6424
This research attempts to measure the degree of trust and its impact and to understand the role of Management Accounting in creating and maintaining trust. According to Zucker...
Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria
Journal Article
Shettima, U., & Dzolkarnaini, N. (2018)
Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria. Journal of Accounting in Emerging Economies, 8(3), (369-386). ISSN 2042-1168
Purpose: This paper examines the effect of board characteristics on MFIs performance in Nigeria. A specific country study is warranted given the results from pooled cross-coun...
Investors' Reactions to Analysts' Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift.
Journal Article
Hou, T. C., Hung, W., & Gao, S. S. (2014)
Investors' Reactions to Analysts' Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift. Journal of Accounting, Auditing and Finance, 29, 238-259. https://doi.org/10.1177/0148558X14530129
This study examines the relationship among analysts’ earnings forecast revisions, information uncertainty, and stock returns and provides new evidence that stock price drift o...
Financial reporting with XBRL and its impact on the accounting profession
Thesis
Wang, Z. Financial reporting with XBRL and its impact on the accounting profession. (Thesis)
Edinburgh Napier University. Retrieved from http://researchrepository.napier.ac.uk/id/eprint/9169
Since 2010, XBRL (eXtensible Business Reporting Language) has been widely adopted throughout the world. In 2013, both the HMRC (Inland Revenue) and Companies House in the UK a...
How to ditch corporation tax and grow government income at the same time
Other
Steven, G. (2016)
How to ditch corporation tax and grow government income at the same time
How to ditch corporation tax and grow government income at the same time
Compensation consultants and CEO pay
Journal Article
Kabir, R., & Minhat, M. (2014)
Compensation consultants and CEO pay. Research in International Business and Finance, 32, 172-189. https://doi.org/10.1016/j.ribaf.2014.05.003
The study examines the practice of employing multiple compensation consultants. Examining data of a sample of UK companies over the period 2003–2006 we find that CEOs receive ...
Stock Options and Credit Default Swaps in Risk Management
Journal Article
Al-Own, B., Minhat, M., & Gao, S. (2018)
Stock Options and Credit Default Swaps in Risk Management. Journal of International Financial Markets, Institutions and Money, 53, 200-214. https://doi.org/10.1016/j.intfin.2017.09.021
The use of stock options and credit default swaps (CDS) in banks is not uncommon. Stock options can induce risk-taking incentives, while CDS can be used to hedge against credi...
Case study 20: Making research relevant
Conference Proceeding
Steven, G. (2007)
Case study 20: Making research relevant. In Linking disciplinary research with teaching at Napier University, 97-101
No abstract available.
Financial liberalisation in Mauritius and the finance-growth nexus.
Thesis
Jouan, J. K. Financial liberalisation in Mauritius and the finance-growth nexus. (Thesis)
Edinburgh Napier University. Retrieved from http://researchrepository.napier.ac.uk/id/eprint/3598
The purpose of the thesis is to explore the empirical relevance of the theory of financial liberalisation in the Mauritian context. After confronting the conflicting views
in ...
The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors
Journal Article
Huang, Z., & Gao, S. (2014)
The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors. Journal of Chinese Economic and Foreign Trade Studies, 7(3), 173-192. https://doi.org/10.1108/jcefts-02-2015-0009
Purpose – The purpose of this study is to examine the usefulness of derivative disclosures from the
perspective of Chinese institutional investors in relation to their investm...