Executive turnover in UK firms: the impact of Cadbury
Article Abstract:
The author studied the effects from a report issued in 1992 by the UK Committee on the Financial Aspects of Corporate Governance (the Cadbury Committee). More specifically, the author examined the effects of forced departures of ineffective CEOs from U.K. companies, the possible change of power and structure within company boards, and whether investors have become more proactive in company policies. The author developed a mathmatical model to this end.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2003
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A unified approach to the measurement of international accounting harmony
Article Abstract:
The measurement of the level of harmony of international accounting practices is done through a unified approach. The main criteria used to arrive at a particular index within a unified framework helps to provide more flexibility by allowing an index to be tailored to a particular problem and more clearly articulates the consequences of a particular index.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
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What has the invisible hand achieved?
Article Abstract:
The influence of market and political forces on the adoption of methods of financial reporting by business enterprises is described. The effects of the setting of standards by International Accounting Standards Board and the Financial Accounting Standards Board are discussed.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
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