Purpose – Forthcoming requirements in MiFID and RegNMS mean that buy‐side and sell‐side firms need to find ways of showing regulators that they are sifting through their trading volumes in a justifiable, methodical manner looking for anomalous trades and investigating them, in order to...

Purpose – The purpose of this paper is to discuss and provide new data and measures of bank regulatory and supervisory policies in 180 countries from 1999 to 2011. Design/methodology/approach – The authors' approach is based upon the quantification of hundreds of questions, including...

Purpose – The purpose of this paper is to discuss and provide new data and measures of bank regulatory and supervisory policies in 180 countries from 1999 to 2011. Design/methodology/approach – The authors' approach is based upon the quantification of hundreds of questions, including...

Purpose – The purpose of this paper is to study the work roles undertaken by financial controllers. The literature suggests a recent transformation, with the role of the finance professional making a significant shift from “score-keeper” to a “value-added” business partner. The paper...

Purpose – The purpose of this study is to investigate the incidence of target gearing behaviour in firms as well as the drivers of such behaviour. Design/methodology/approach – The paper employs a triangulation approach across three methodological phases: a questionnaire survey, logistic...

Explains why financial stability is important for official policy: its disruption leads to huge economic costs. Analyses why the involvement of the public sector is necessary to ensure stability; market self‐interest is not sufficient because of externalities, meaning that individual firms’...

Purpose – Recognising that financially related, personal information is the raw material of successful asset recovery investigations, the paper aims to examine the mechanisms which investigators may use to gather such information and the legal barriers to information gathering....

Purpose – The purpose of this paper is to study the work roles undertaken by financial controllers. The literature suggests a recent transformation, with the role of the finance professional making a significant shift from “score‐keeper” to a “value‐added” business partner. The...