In this study, proprietary cost theory is used as a basis to compute a disclosure index to investigate the effect of hedging strategies and investment growth opportunities on management's incentives to voluntarily disclose proprietary information relating to financial instruments. Using a sample...

<title/> Effective knowledge management is as important to policing as to any other public (or private) sector organization in terms of improving performance. This article reviews the literature of knowledge management in policing, set in the context of the public criticism of intelligence systems in...

<title/> The notion of police performance needs to be unpacked into what is done; how it is done; and the results of what is done. But performance indicators are inextricably bound up with the objectives of policing. The change in these objectives and in police performance indicators that have taken place...

Purpose – This study aims to focus on the accountability of organizations to multiple stakeholders with differing interests and power, where there is an absence of accountability towards shareholders. Design/methodology/approach – Longitudinal field study via participant-observation....

The management of police performance through cash-limited budgets, performance indicators and crime statistics is the result of a control systems paradigm. This article uses examples of police practice to raise the possibility that this performance culture may be in tension with human rights...