This paper examines the association between acquisition-related provision-taking behaviour and post-acquisition performance for a sample of UK firms that undertook large acquisitions between 1989 and 1995. We find evidence that provision-taking was associated with declining accounting and...

Until 1998, UK accounting standards allowed firms to write off goodwill directly against shareholders' equity, bypassing the income statement altogether. Many critics contended that this accounting practice allowed firms to inflate profits in the post-acquisition period by taking unwarranted...

Introduction to international accounting -- Worldwide accounting diversity -- International convergence of financial reporting -- International financial reporting standards: part I -- International financial reporting standards: II -- Foreign currency transactions and hedging foreign exchange...

This book introduces readers to the key components of brands and helps them to begin to make sense of them - what they are, what they do, why and how - using plenty of examples and references drawn from a wide range brands

Marketing is a very diverse discipline, dealing with everything from the costs of globalization to the benefits of money-back guarantees. However, there is one thing that all marketing academics share. They are writers. They publish or perish. Their careers are advanced, and their reputations...

Retro-marketing is all around us, whether it be retro-products like the neo-Beetle, retro-scapes, such as Niketown, or retro-advertising campaigns, which make the most of the advertiser's glorious heritage. The rise of retro has led many to conclude that it represents the end of marketing, that...

This text explores the current trend in marketing to draw on its past, whether with retro-products like the neo-Beetle retro-scapes, such as Niketown, or retro-advertising campaigns which make the most of the advertiser's heritage

Marketing is a very diverse discipline, dealing with everything from the costs of globalization to the benefits of money-back guarantees. However, there is one thing that all marketing academics share: they are writers. They publish or perish - their careers are advanced, and reputations are...

This paper examines the application of the first two principles of the 2005 Paris Declaration on Aid Effectiveness, namely ownership and alignment, to the cases of Mali and Ghana. It argues that Western donors and recipient governments have adopted the Paris Principles mainly in form, rather...