Public sector pay and pensions have been subject to large cuts in Ireland, and at the same time net pay has been reduced by increased tax and other charges. The main reason is the economic and fiscal crisis, and an agreed EU/IMF programme of expenditure cuts, tax rises, and loans. In addition,...

Purpose – This article highlights the gap between the legal responsibilities and the practice of pension fund trustees in Ireland. Design/methodology/approach – The paper relies on primary and secondary data analysis of trustee practice and enforcement cases to highlight the gap between law...

This paper highlights the lack of transparency in the reporting of overall cost levels incurred by Irish pension schemes and demonstrates the impact of costs on pension fund performance. The paper relies on primary and secondary data analysis of financial statements of Irish pension schemes over...

Purpose: A systematic assessment of multinational enterprise (MNE) tax minimisation strategies at the firm level is difficult. This paper aims to present systematic evidence for Ireland of tax minimisation strategies at both an aggregate and individual firm level. The paper uses Apple and...

In the UK, the creative sector has been identified as a key strand in the economic recovery strategy. Composed of mostly micro and small enterprises often grouping together for particular commissions and projects, there is a tendency to operate primarily through a series of networks made up of...

Purpose: Ireland has become one of the main sources of finance for Russian based firms. The purpose of this paper is to quantify and analyse these flows to examine governance and regulatory issues, in particular the possible effect of sanctions. Design/methodology/approach: The paper is based...

Most of people have believed that corporate social responsibility (CSR) played a significant role in the 2008 global financial crisis. However, little research has been done to reflect on the underlying issues of CSR in connection to the financial crisis. This collection brings together leading...