Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in...

Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in...

The UK's withdrawal from the EU will have far-reaching consequences on the European economy. However, the ultimate consequences of Brexit, especially for financial markets, depend on the final agreement, which is still under negotiation. Currently, regulated financial services can be provided...

The United Kingdom's relationship with the European Community has been a rather strained and inconsistent one ever since the latter's initial conception and birth against the backdrop of the World War II. Nevertheless, starting out as risky political bet by former Prime Minister David Cameron,...

This research analyses the different scenarios for the trade relationship between the UK and the EU after Brexit. It analyses three possible models and covers ten years after Brexit. The first one, using the comparative methodology, examines the possibility and consequences of reaching a deal...

Since 2010 the UK Government has aimed to reduce net-migration. The UK Government cannot restrict EEA migration, and it has focused instead on restricting non-EEA migration, including closing routes intended for non-EEA high-skilled workers. We identify a possible substitution effect in this...

The fate of British finance following the Brexit referendum revolves around the "resilience or relocation" debate: will the City of London continue to thrive as the world's leading financial centre or will the bulk of its activity move to rival hubs after departure from EU trading arrangements?...