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...

Following the 23 June 2016 referendum through which the British people have decided to leave the European Union and the 29 March 2017 notification to the European Council of the UK intention to withdraw from the Union, on 31 May 2017, ESMA published an opinion providing nine principles regarding...

In today's interrelated economies, financial information travel at speed of light to reach investors around the globe. Global financial markets experience regular shocks that transmit negative waves to other equity markets and different asset classes. Given the unique characteristics of...