This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality. These are compared with the characteristics of accounting income specified by...

In an environment where shareholder rights cannot be enforced, management might choose to honour these rights out of self interest. This paper presents evidence from a sample of the 140 largest Russian joint stock companies, of which only a minority of firms do honour shareholder rights. These...

Using a hedonic property price approach,we estimate the amenity value associated with proximity to habitats, designated areas, domestic gardens and other natural amenities in England. There is a long tradition of studies looking at the effect of environmental amenities and disamenities on...

When workers are exposed to human capital depreciation during periods of unemployment, hiring affects the unemployment pool’s composition in terms of skills, and hence the economy’s production potential. Introducing human capital depreciation during unemployment into an otherwise standard...

This article addresses the issue of termination of employment because of the conduct of the employee in her leisure time, in the light of the human right to private life. It explores the impact on the retention of employment of activities taking place outside the workplace and outside working...

Union membership rose by 100,000 in 1999 ending two decades of sustained membership losses û the longest, deepest decline in British labour history yielding a cumulative fall of over 5 million members. This paper analyses that haemorrhage in membership and asks whether or not the recent...

Detailed education, employment and training histories have been constructed for a cohort of 440 male respondents from the National Longitudinal Survey of Youth. The data show that most respondents without college degrees have experienced at least one occupational break, defined as a change from...

In recent years, the third or voluntary sector has become more important for ‘Europe’, as indicated by the 1997 Communication of the European Commission and various Declarations attached to the EU Treaties. These official statements not only suggest greater political interest in the third...