The shipping industry is essential for international trade, but it is also an important source of CO2 emissions. To make progress towards climate targets, countries need to monitor CO2 emissions from vessels owned by their ship operator companies. However, most shipping activity takes place...

This working paper examines the role of networks and rural-urban linkages to absorb and enhance innovation in rural regions, placing a special focus on the distinctive characteristics of rural areas that drive the different ways they adopt and diffuse innovation. After a review of the literature...

The paper uses new and detailed data from a population sample of individuals with arthritis to examine the impact of objective measures of need for treatment and individual measures of socio-economic position on the distribution of public and private health care. The quality of the data and the...

This paper contributes to the debate on the use of mark to market accounting in financial reporting by means of a case study-based examination of the use of mark to market accounting by Enron Corp. in the years immediately preceding its collapse. Set in the context of historical developments in...

The purposes of this study were to examine the effects of six variables on auditor independence and the reliability of financial statements as perceived within the Irish commercial environment and to explore the reasons underlying these perceptions. The six variables comprised of audit firm...