The paper examines the relationship between share ownership by boards of British stock exchange listed companies and accrual based earnings management. It provides the first empirical evidence that the relationship is impacted by UK Company Law and the institutional governance framework.We...

This Policy Brief analyses the main forms by which workers are able to share in the profits and ownership of the companies they work in. It also examines the risks and opportunities of financial participation for workers and poses some questions about how practice should be regulated. Its main...