Table of contents
Bank accounting and bank value: harmonising (d)effects of a common accounting culture?
Ioannis Anagnostopoulos, Roger BucklandThis paper aims to draw on the potential behavioural implications of the new (economic) measurement attributes initiated recently by the International Accounting Standard Board…
Evidence on UK directors' compliance with disclosure timing regulations
Brian Balmforth, Bruce M. Burton, Stuart R. Cross, David M. PowerThis study aims to examine the extent to which UK directors failed to report their share trading in the timeframe required by extant regulations in the run‐up to the changes in…
How IFRS has destabilised financial reporting for UK non‐listed entities
Stella Fearnley, Tony HinesThe paper aims to trace the development of attitudes towards financial reporting solutions for entities not subject to the European Union (EU) Regulation. This Regulation mandated…
Characteristics of acquired firms: the case of the banking industry
Scott I. MeiselThe purpose of the paper is twofold: to determine firm characteristics that explain mergers in the banking industry and to predict the likelihood of a merger.
It's all in the data – consistent operational risk measurement and regulation
Andreas A. JobstAmid increased size and complexity of the banking industry, operational risk has a greater potential to occur in more harmful ways than many other sources of risk. This paper…
Credit default swap spread and succession events
Halit Gonenc, Floris Schorer, Willem P.F. AppelCredit default swap (CDS) spreads may not represent the accurate credit risk levels (asymmetric spread behavior) of assets with the initiation of corporate events, such as merger…
Watching the watch‐dog
Richard Burger, William DodsworthThis paper seeks to consider the first ever report by the National Audit Office (NAO) on the economy, efficiency and effectiveness of the Financial Services Authority (FSA).
Navigating trans‐atlantic deals: warranties, disclosure and material adverse change
John Phillips, Julian Runnicles, Jeffery SchwartzThe purpose of this paper is to explore certain remaining differences in the underlying legal considerations and the differing customs and practices of US and UK mergers and…
Market abuse and the commodities markets
Kyri Evagora, Gerald LicnachanThe growth of the commodities markets and the increasing investment by non‐traditional market participants, such as pension and hedge funds, has come to the attention of the…
Financial Ombudsman's statutory powers: Successful High Court challenge by financial adviser firms
Joanna GrayThis paper aims to report and comment on a successful High Court challenge by financial advisory firms via the financial Ombudsman.
ISSN:
1358-1988Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof John Ashton