Security assurance across maritime trading systems is a critical factor for international business managers and in the evolution of international trade generally. A number of initiatives are underway focusing on security issues in ports and ships (International Ship & Port Security Code),...

Insider dealing has been unlawful in the UK since 1980 and market abuse, of which insider dealing is just one form, since 2000. It is from this time when the FSA was established and the creation of these as civil offences that they could be pursued rigorously. It is the purpose of this article...

This paper examines the methodological issues of using accounting ratios to predict takeover targets. Certain improvements are suggested, notably the use of industry-relative ratios and the determination of an ex ante cut off point which maximizes returns. The empirical study suggests that...

Purpose The purpose of this study is threefold: first, to detect trends in financial statement manipulation; second, to measure the level of manipulation and to measure the variation in manipulation between countries; and, third, to identify widely used techniques in financial statements...

Presumably all revolutions have some good and some bad effects. It is with the latter and the computer revolution that we are concerned with here (Information Technology is merely the latest stage). The trouble with revolutions is that they occur quickly — in our case the speed of the...