Accounting
Author(s): Gilad Livne, Cass Business School
We use a unique setting of the UK football industry as a laboratory to examine howfirms invest in employee training programmes to increase their human capital and firM productivity. Specifically, we ask: does investment in purchasing football player contracts pay off?
Updated: 06/09/2010 | Comments: 0 | Rating: Not yet rated | Views: 421
Author(s): Gilad Livne, Alistair Milne, Cass Business School, Brandon Davies, Global Association of Risk Professionals and Gatehouse Bank
The paper looks at major issues associated with accounting policies and standards which affected the banking sector in the run-up to the financial crisis.
Updated: 03/09/2010 | Comments: 0 | Rating: Not yet rated | Views: 173
Author(s): Helena Isidro, Cass Business School, David Grilo, ISCTE Business School, Portugal
The paper develops and tests accounting-based valuation models for commercial banks. Based on Begley et al. (2006) framework we propose a valuation model where goodwill is generated by virtually all commercial and investment banking activities.
Updated: 28/08/2010 | Comments: 0 | Rating: Not yet rated | Views: 10
Author(s): Helena Isidro, Ivana Raonic, Cass Business School
This study attempts to separate influences of accounting standards from those of financial reporting incentives on the quality of accounting numbers.
Updated: 06/09/2010 | Comments: 0 | Rating: Not yet rated | Views: 14
Author(s): David Citron, Cass Business School, Khaled Aljifri, United Arab Emirates University
This paper examines the issue of the relative significance of financial statement recognition and note disclosure in a new context by exploiting the U.K. regulatory environment where old pre-FRS 10 goodwill continues to be disclosed in the notes to the accounts at the same time as new post-FRS 10 goodwill is capitalised. It thus uses a within-firm research method to examine the relative significance of the two goodwill amounts. The analysis is based on a sample of 243 non-financial firms containing amounts of both recognised and disclosed goodwill in their 2002 financial statements.
Updated: 06/09/2010 | Comments: 1 | Rating: 1/5 | Total ratings: 1 | Views: 340
