“Keep Your Lid On: A Financial Analyst's View Of The Cost & Valuation Of DB Pension Provision”, is the third "Finance Short" on pensions by Con Keating. There has been growing discontent among the sponsors and trustees of defined benefit (DB) pension schemes over scheme valuation regulations...

We examine the relationship between analysts' stock recommendations and cash flow forecasts, and whether these recommendations and cash flow forecasts provide investors with useful information to identify mispriced securities. In doing so, the paper contributes to the ongoing debate regarding...

Purpose – A regulatory wave will follow the current financial turmoil. The purpose of this paper is to warn that although new regulation is necessary, there is a danger of strangulation of the financial market which can only be avoided with a paradigm shift in the way data are collected and...