Rule Brandtannia


Although the Queen never features in any of the world's most valuable brands lists, she is undoubtedly a superbrand. So without the advertising budget of Coke or the creativity of Apple, what makes the Queen such a valuable brand?

Like most brands, the two most important drivers are brand awareness and brand image.

Updated: 31/05/2012
Comments:
Views: 3,116

The Everyday Entrepreneur

Self-employment is the key to a better quality of life. For most women in this study their main motivation for starting a business was to increase their flexibility and improve their work life balance.

This study, commissioned by Avon Cosmetics, explores self-employment and entrepreneurship in women in the UK.

Updated: 14/01/2013
Comments:
Views: 3,373

Accruals, disclosure and the pricing of future earnings in the European market

Author(s):

Ivana Raonic

 et al.
Topic:
Accounting
Industry:
Banking



The present study examines the role of disclosure in assisting market participants to form expectations of future earnings from the accrual (i.e., the non cash) content of reported earnings. Prior research has shown that, in general, disclosure is able to enhance future earnings information in current stock returns.

In this paper, it is shown that the role of disclosure in revealing relevant information on the prospects of the firm depends on the nature of the accruals appearing in the financial statements.

Updated: 26/08/2014
Comments: 9
Views: 13,463

Do accounting requirements constrict supply chain finance?

Author(s):

ManMohan Sodhi

Industry:
Any Industry


Although supply chain finance appears to offer a win-win-win proposition for buyers, suppliers and banks, buyers have been reluctant to adopt these solutions. It has been suggested that accounting requirements on supply chain finance render its adoption unattractive for buyers through reclassification of accounts payable to debt, thus increasing the debt held by the buyer on their balance sheet.

To investigate whether this is indeed the case, preliminary research was carried out through interviews with four financial organisations.

Updated: 06/09/2014
Comments: 12
Views: 6,489

A savings plan with targeted contributions

Author(s):

Iqbal Owadally

 et al.

With the cost of living on the rise and job certainty in doubt, many people are putting aside funds to meet a certain demand in the future. This could be for a child's education, a new property or a pension.

Two decisions must be made: how much the monthly contributions will be and where the money will be invested. This paper considers the first of those decisions. Would you prefer to save a fixed amount of money each month or alter your contributions according to income and circumstance?

Updated: 14/01/2013
Comments:
Views: 3,734

UK state pension reform in a public choice framework

Social security systems for old age have been explicitly studied in a public choice framework for over 30 years. They illustrate extremely well the problems of allocating economic resources through a system of voting.

This paper examines the incentives facing voters to expand state pension provision and the possibilities of reducing state pension provision by increasing state pension age. As such it is of great relevance for the study of policy in ageing societies where implicit pension liabilities are increasing and will prove difficult to reduce.

Updated: 14/01/2013
Comments:
Views: 4,648

Bad incentives or weak controls?

Author(s):

Gilad Livne

Industry:
Banking

The recent loss of £1.5 billion at UBS as a result of allegedly unauthorised trading raises the question as to the possible causes of this failure. Is this attributable to wrong pay incentives, failure of supervision and internal control, or is it a result of corporate culture?

Dr Gilad Livne, Senior Lecturer in Accounting and Finance, explains further based on his latest research.

Updated: 06/02/2013
Comments:
Views: 9,976

Why do foreign banks stay in London?

Author(s):

Andrew Clare

Industry:
Banking

In recent light of the Independent Banking Commission's new report on reforming the banking sector, there is a new worry that some of the world's largest investment banks will leave London for countries that offer better incentives and benefits. However, a Cass research team has found that financial institutions may find there are different benefits to continuing operations in London.

Updated: 06/02/2013
Comments:
Views: 7,411

What is the role of the corporate leader in the innovation process post-financial crisis?

A joint project between Cass and the Chartered Insurance Institute (CII).

Updated: 01/03/2014
Comments: 2
Views: 11,173