Purpose – This study aims to provide a modern perspective on the role of dividends in smaller developed countries such as Ireland by examining views regarding the determinants of payout levels, the role of taxation and the relevance of conventional signalling theory....

Purpose – This study aims to provide a modern perspective on the role of dividends in smaller developed countries such as Ireland by examining views regarding the determinants of payout levels, the role of taxation and the relevance of conventional signalling theory....

Purpose – This paper aims to identify the views of Dublin-based financial analysts and major Irish fund managers on dividends. Design/methodology/approach – The paper uses semi-structured interviews with 16 participants and analyses their responses concerning the role of dividends in the...

Purpose – One of the most fundamental changes to affect financial reporting in recent years has been the introduction of International Financial Reporting Standards (IFRS). This paper aims to examine the nature of the Income Statement and Net Equity IFRS adjustments for a sample of companies...

Purpose – The purpose of this study is to examine the intra‐organisational diffusion of management innovations, taking Six Sigma as an example. Design/methodology/approach – The study focuses on Six Sigma implementation among companies operating in Ireland. It makes use of a theoretical...

Purpose – This study aims to provide a modern perspective on the role of dividends in smaller developed countries such as Ireland by examining views regarding the determinants of payout levels, the role of taxation and the relevance of conventional signalling theory....

Purpose – This paper aims to identify the views of Dublin‐based financial analysts and major Irish fund managers on dividends. Design/methodology/approach – The paper uses semi‐structured interviews with 16 participants and analyses their responses concerning the role of dividends in the...