This paper analyses the issue of whether governmental regulation results in higher producer costs that are then passed on as higher prices to the consumer, with a longitudinal study of the European automotive market. Using a large data set for the period 1995–2010 the hedonic price analysis...

This study provides evidence on the association between board composition and different types of continuous disclosure. Our sample is based on a sample of 450 firms for the period 2006–2007. Our experimental design uses both ordinary least-squares (OLS) regressions and two-stage...

This article argues that nurturing the nascent electric vehicle industry and the attempts to achieve low carbon mobility in Europe, while laudable policy aims, lack a coherent treatment of social equity. The transition process is assumed to be largely technocratic and unproblematic....

Purpose – The purpose of this paper is to describe the process of renewal undertaken in a large undergraduate financial reporting subject. Design/methodology/approach – The approach taken in the subject is one in which student engagement is critical. Selected quantitative and qualitative...

This paper explores the geographical and policy context for an emergent business model from Better Place to deliver battery electric car mobility in Denmark. It argues that the combination of radically different technologies and a highly complex multi-agency operating environment theoretically...

In this paper we categorise accruals on the basis of how they are generated, and empirically evaluate whether this categorisation provides additional insights into future earnings and is relevant to the estimation of firm value. Specifically, we categorise accruals on the basis of whether the...

Purpose: This paper aims to evaluate the relation between acquisition premiums and amounts recognised as identifiable intangible assets (IIAs) in business combination, in periods before and after transition to International Financial Reporting Standards (IFRS). Design/methodology/approach: This...

It is widely accepted that electrification of the transport sector is one of several technological trajectories that could redress some of the environmental issues associated with the growth in travel demand including climate change and oil demand at a global scale, and air quality and noise...