This book introduces and examines what is currently the most central and controversial area in financial reporting. It is designed so that readers with particular interests can easily find their way through clearly marked sections

This paper investigates factors that determined the position of senior managers of UK-listed companies in the heated debate surrounding proposals for a new standard on goodwill accounting, i.e. whether managers preferred the immediate write-off of goodwill to reserves or capitalisation and...

Theories of violence have traditionally predicted that bystanders are less likely to intervene when in the presence of others than when alone. We re-examine this prediction using data from 42 episodes of public violence in quot;night-time economyquot; spaces in the United Kingdom, as captured on...