Literature on gender-based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration of Irish chartered accountants. Responses to the Leinster Society of...

Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance‐sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...

Examines the extent to which 11 knowledge‐based Irish listed companies are adopting methodologies for reporting of intellectual capital in their annual reports. Their market and book values were compared and a content analysis of the annual reports of the 11 listed companies was conducted....

Profit forecasts are rarely disclosed in the UK except in prospectuses, circulars and during takeover bids. There are few regulations governing the content of profit forecasts. Under stock exchange rules these forecasts must be reported on by both reporting accountants and the merchant bankers...

Using the dynamic social world of tournament bass fishing as a backdrop, this research combined qualitative and quantitative research methods in a grounded theory approach for the study of commodification, serious leisure and the relationship between these two important social phenomena....

Over the last decade, real spending in the United Kingdom NHS doubled in real terms to meet government targets including moves to increase spending rates to other EU countries and increasing health demands both as a result of increasing population of the elderly and illness related to lifestyle....