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The question of whether and how research quality should be measured, and the consequences of research audits such as the UK's Research Excellence Framework (REF) – formerly the RAE – are considered in relation to the role of journal ratings such as the Association of Business Schools...
Persistent link: https://www.econbiz.de/10013014698
The purpose of this introduction to this mini-forum on replication research in accounting is to explain the thought process behind the decision to publish back to back in the same issue of Contemporary Accounting Research two articles that have a substantial overlap in motivation, data and...
Persistent link: https://www.econbiz.de/10013030526
The Accounting Review (TAR) is regarded as an eminent accounting journal on the advancement of accounting concepts and dissemination of accounting knowledge (Williams, 1985). However, manuscripts published in TAR are beset with author acknowledgements of editorial review board members and...
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This study explores how ICTs and the Internet are influencing, and being influenced by, the evolution of institutions …
Persistent link: https://www.econbiz.de/10011965122
Ireland has become a global hub for personal information with internet firms headquartered in Dublin collectively … holding information on billions of users. But has Ireland been a responsible regulator of the way in which these firms use … governance and its application to the internet industry.I start by outlining the legal and policy context. I argue that …
Persistent link: https://www.econbiz.de/10012844037
assessment of market power. The test was applied to broadband Internet access services in Ireland and the Netherlands. Results …
Persistent link: https://www.econbiz.de/10013092772
The use of the Internet for financial reporting purposes by 109 Irish companies in 1998 is examined. The relationship … between Internet disclosure and size, leverage, demand for corporate information and industry is analysed. Results show that … Internet site and leverage or number of shareholders. Companies in the services and financial industries were significantly …
Persistent link: https://www.econbiz.de/10013064065