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Bridging the gap between academia and standard setters

Sinclair, Rowena; Cordery, Carolyn J. - In: Pacific Accounting Review 28 (2016) 2, pp. 135-152

Purpose This commissioned paper reviews literature outlining reasons for a perceived gap between academics and standard setters as policy makers. The aim of this paper is to emphasise how academics and standard setters can collaborate on accounting and audit research and assist standard setters...

Persistent link: https://www.econbiz.de/10014968854

Hang your shingle and carry on: estate agents – the unlicensed UK profession

Shears, Peter - In: Property Management 27 (2009) 3, pp. 191-211

, and that the time has come for universal regulation. Originality/value – The paper is important in that it seeks to take a …

Persistent link: https://www.econbiz.de/10014971718

The convergence of corporate social responsibility practices

Misani, Nicola - In: Management Research Review 33 (2010) 7, pp. 734-748

Purpose – The purpose of this paper is to explain why many socially responsible firms appear to converge on a standard set of corporate social responsibility (CSR) practices instead of striving to differentiate themselves from rivals and achieve competitive advantage....

Persistent link: https://www.econbiz.de/10014952011

Impacts of other comprehensive income disclosure on earnings management

Lin, Wang; Rong, Men - In: Nankai Business Review International 3 (2012) 1, pp. 93-101

Purpose – The purpose of this paper is to verify whether the disclosure of other comprehensive income has effectively improved the transparency of corporate disclosure and thus effectively reduced earnings management. Design/methodology/approach – In total, 391 valid samples are selected...

Persistent link: https://www.econbiz.de/10014954233

Will self‐regulation work in protecting online privacy?

Lee, Ya‐Ching - In: Online Information Review 27 (2003) 4, pp. 276-283

information. This has raised privacy concerns. Self‐regulation is preferred by governments and industry. Unfortunately, the … Internet is not well suited for a successful self‐regulation regime. Legislation is necessary to ensure the industry …

Persistent link: https://www.econbiz.de/10014965367

A tale of information ethics and encyclopædias; or, is Wikipedia just another internet scam?

Gorman, G.E. - In: Online Information Review 31 (2007) 3, pp. 273-276

definition can it be termed such; therefore, it should be subject to regulation. Originality/value – The paper highlights the … issue that, without regulation, content cannot be relied on to be accurate. …

Persistent link: https://www.econbiz.de/10014965718

The Science of Evaluation: A Realist Manifesto

In: Online Information Review 38 (2014) 5, pp. 703-704

Persistent link: https://www.econbiz.de/10014966841

Self‐regulation and decision heuristics in entrepreneurial opportunity evaluation and exploitation

Bryant, Peter - In: Management Decision 45 (2007) 4, pp. 732-748

Purpose – The paper seeks to explore the role of self‐regulation in the use of decision heuristics by entrepreneurs … phase. In addition, entrepreneurs appear to employ heuristics in an effective fashion by using skills of self‐regulation … played by self‐regulation in the use of heuristics by entrepreneurs, and also one of the first to explore the conditions …

Persistent link: https://www.econbiz.de/10014932766

Differentiation for competitive advantage in a small family business

Douglas, Alex; Douglas, Jacqueline; Davies, John - In: Journal of Small Business and Enterprise Development 17 (2010) 3, pp. 371-386

Purpose – The purpose of this paper is to report how a small, family‐owned children's play centre can achieve competitive advantage by developing a differentiated service. The aim is to show how this differentiation strategy is operationalized in a small family business using safety critical...

Persistent link: https://www.econbiz.de/10014903211

Size matters: the late payment problem

Paul, Salima Y.; Boden, Rebecca - In: Journal of Small Business and Enterprise Development 18 (2011) 4, pp. 732-747

Purpose – The supply of trade credit by small‐ to medium‐sized enterprises (SMEs) is the product of both customer demand and the possibility of strategic advantage, but is subject to risk. In the current financial climate the demand for trade credit may be heightened, leading to further...

Persistent link: https://www.econbiz.de/10014903264