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Articles 31 - 57 of 57
Full-Text Articles in Accounting
Understanding Market Inefficiency In The East Asian Region During Times Of Crisis, Lucia Morales, Bernadette Andreosso-O’Callaghan
Understanding Market Inefficiency In The East Asian Region During Times Of Crisis, Lucia Morales, Bernadette Andreosso-O’Callaghan
Articles
The study of financial market efficiency has important implications in terms of global macroeconomic stability. The case of six selected East Asian stock markets (China, Japan, Hong Kong, Malaysia, Singapore and South Korea) during the Asian Financial Crisis (AFC) and Global Financial Crisis (GFC) is analysed here using a battery of well-known econometric techniques that starts with traditional unit root testing for random walk behaviour. The six countries were selected on the basis of market capitalization to offer insights into the behaviour of the most relevant markets in the region. The results show that during both crises, these markets exhibited …
Hong Kong Unrest And Implications For The Hang Seng Index, Lucia Morales, Bernadette Andreosso-O’Callaghan
Hong Kong Unrest And Implications For The Hang Seng Index, Lucia Morales, Bernadette Andreosso-O’Callaghan
Articles
With the September 2014 ‘Umbrella Revolution’ in Hong Kong, China faced one of the biggest political challenges since the Tiananmen Square events. Beijing’s proposed electoral reform was perceived as a direct attack to democracy, and the ensuing protest triggered concerns amid local and international investors; the financial sector took the hardest hit, with stocks of companies exposed to the Hong Kong market facing significant losses. Volatility continued to increase to a seven-month high over worries that the student blockade in Hong Kong’s streets could drag on for longer than expected. The econometric-based analysis in this paper looks at the implications …
Lessons From The Global Financial Crisis–The Case Of Mainland China And Hong Kong, Lucia Morales, Bernadette Andreosso-O’Callaghan
Lessons From The Global Financial Crisis–The Case Of Mainland China And Hong Kong, Lucia Morales, Bernadette Andreosso-O’Callaghan
Articles
The analysis of the intertwined reactions of Hong Kong and Mainland China to the 2008 Global Financial Crisis is considered in this study through the lenses of their stock markets. The GARCH-based analysis of stock market performance over the period December 2011–December 2014 shows that trade and equity sectors were the sectors most affected by the global recession; volatility was prevalent on the Shanghai stock market, whereas volatility persistence characterised the Hong Kong stock market. The results also show that the two stock markets recovered quite quickly. Tight controls applied by the financial authorities helped ensure some stability during the …
European Power Markets–A Journey Towards Efficiency, Lucia Morales, Jim Hanly
European Power Markets–A Journey Towards Efficiency, Lucia Morales, Jim Hanly
Articles
The liberalization process of European electricity markets has been a work in progress since early reforms beginning in the 1990's. A key goal of these reforms was to enable increased integration and attendant efficiency within these markets. In this paper, we analyse three major European electricity markets - (APXUK, NordPool and Phelix) – before and after the 2009/72/EC Directive was introduced, to examine the extent to which those markets are efficient and whether they have become more integrated. We find little evidence of significant long run relationships between the different markets. We also find that the NordPool and Phelix markets …
Comparative Pricing Analysis Of Mecca’S Religious Tourism, Said M. Ladki, Rayan A. Mazeh
Comparative Pricing Analysis Of Mecca’S Religious Tourism, Said M. Ladki, Rayan A. Mazeh
International Journal of Religious Tourism and Pilgrimage
This study compares the costing practices of three religious tourists groups. Specifically, the study compares the costs of Islamic religious tourism to Mecca among three groups: 1) Indonesia and India, 2) Lebanon and Tunisia, 3) Dubai and Qatar. The selection of the three groups was based on the following principle: Group 1: Represents the most populated and less affluent Islamic countries. Group 2: Represents the less affluent Arab States with moderate income Group 3: Represents the richest Arab Islamic countries in the world. Results indicate that countries with wealthy economies charge much higher prices for Hajj packages than those with …
Market Dimensions Of Industrial Juice Production, Anushree Priyadarshini
Market Dimensions Of Industrial Juice Production, Anushree Priyadarshini
Articles
The juice sector is currently demonstrating positive and dynamic growth mainly due to a change in lifestyle, the tendency of consumers to prefer healthy products, and an increase in purchasing power. Fruit juices form part of what are termed the “new age beverages.” In sync with growing consumer inclination toward healthier choices, manufacturers are moving over to healthier ingredients in their juices. Numerous new and innovative products are being launched globally by manufacturers to stimulate sales through innovations in flavor blends, calorie and sweetness levels, and functional benefits, very much shaped by the major lifestyle trends. This chapter aims to …
Managing Energy Price Risk Using Futures Contracts: A Comparative Analysis, Jim Hanly
Managing Energy Price Risk Using Futures Contracts: A Comparative Analysis, Jim Hanly
Articles
This paper carries out a comparative analysis of managing energy risk through futures hedging, for energy market participants across a broad dataset that encompasses the largest and most actively traded energy products. Uniquely, we carry out a hedge comparison using a variety of risk measures including Variance, Value at risk (VaR), and Expected Shortfall as well as a utility based performance metric for two different investor horizons; weekly and monthly. We find that hedging is effective across the spectrum of risk measures we employ. We also find significant differences in both the hedging strategies and the hedging effectiveness of different …
Evolving Role Of Pharmacies In Medication Adherence, Anushree Priyadarshini
Evolving Role Of Pharmacies In Medication Adherence, Anushree Priyadarshini
Other resources
No abstract provided.
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
The ITB Journal
When a company decides to purchase another company or enterprise, the consideration paid will, in many cases, exceed the total of the separate valuation of each of the assets and liabilities of the company or enterprise being purchased. The extent of the premium paid is sometimes dependent on the growth potential of the company in question. In other cases, the premium is linked to the possibilities for cost-cutting when synergies between the existing and new companies are exploited. Occasionally, the fact that a company has an established reputation or an established customer base will result in a considerable premium being …
An Action Plan For Implementing Responsible Management Education In Business Schools In The Uk And Ireland, Maeve O'Connell, Lorraine Sweeney
An Action Plan For Implementing Responsible Management Education In Business Schools In The Uk And Ireland, Maeve O'Connell, Lorraine Sweeney
Other resources
Recent corporate scandals have resulted in criticism of business schools for graduating students who put too much emphasis on shareholder value and profit maximisation but neglect the broader social and environmental context in which businesses operate. The Principles for Responsible Management (PRME) are a set of voluntary standards developed in 2007 under the coordination of the UN Global Compact, to address weaknesses in ethical education. This paper reviews the context of the PRME principles and UK and Irish school signatories’ approaches to implementation through a review of their reports to PRME to outline the range of options available to a …
Corporate Governance And Stock Price Crash Risk: Evidence From Uk Panel Data, Valentina Tarkovska
Corporate Governance And Stock Price Crash Risk: Evidence From Uk Panel Data, Valentina Tarkovska
Other resources
No abstract provided.
Ceo Pay Slice And Firm Value: Evidence From Uk Panel Data, Valentina Tarkovska
Ceo Pay Slice And Firm Value: Evidence From Uk Panel Data, Valentina Tarkovska
Other resources
No abstract provided.
Words Worth Price And Value, Tom Dunne
Words Worth Price And Value, Tom Dunne
Articles
TOM DUNNE explains the terms used in relation to the valuation of property, and the need for common understanding among all parties using those terms. -
The Role Of E-Portfolios In Finance Studies: A Cross-Country Study., Lucia Morales, Amparo Soler-Dominguez Dr., Valentina Tarkovska
The Role Of E-Portfolios In Finance Studies: A Cross-Country Study., Lucia Morales, Amparo Soler-Dominguez Dr., Valentina Tarkovska
Articles
This study explores the use of ePortfolios as an efficient assessment tool to support students pursuing a Business degree, where Finance is a major component. We conducted an analysis on the role of ePortfolios in Higher Education at Technological University Dublin (Republic of Ireland) and at Universitat Jaume I (Spain) for undergraduate studies. Our findings suggest that ePortfolios could be used to facilitate and enhance students self-regulated learning experiences where the role of the instructor is fundamental at early stages—to ensure that the learning process comply with basic academic standards—and diminishes as students become familiar with their course requirements, the …
Enhancing Student's Learning With E-Portfolios In Financial Disciplines., Lucia Morales, Amparo Soler-Dominguez Dr., Valentina Tarkovska
Enhancing Student's Learning With E-Portfolios In Financial Disciplines., Lucia Morales, Amparo Soler-Dominguez Dr., Valentina Tarkovska
Articles
This study explores the contribution ePortfolios can make to the learning process when they are implemented in Higher Education Institutions (HEIs), specifically in financial subjects. The idiosyncrasy of this particular discipline and the technical difficulties arising during the course require resourc es that can keep students engaged and constructively consolidate the contents learnt. The ePortfolio successfully performs these functions. Additionally, ePortfolio use promotes self- regulated learning, ultimately facilitating comprehension and enjoyment of the financial environment. Our findings suggest that students prefer to be more active in the classroom, and the learning-by-doing approach therefore appears to be more effective in technical …
Linking Effective Whole Life Cycle Cost Data To Parametric Building Information Models Using Bim Technologies, Dermot Kehily, Trevor Woods, Fiacra P. Mcdonnell
Linking Effective Whole Life Cycle Cost Data To Parametric Building Information Models Using Bim Technologies, Dermot Kehily, Trevor Woods, Fiacra P. Mcdonnell
Conference papers
Abstract ̶ This paper demonstrates the capabilities of BIM (Building Information Modeling) in leveraging Whole Life Cycle Cost (WLCC) data requirements to perform WLCC calculations and produce WLLC estimates. The research determines the extent to which WLCC data, such as time, interest rates, escalation rates and real costs can be attached to parametric BIM data to be used effectively to create speedier and more accurate real-time WLLC analysis. Without incorporating WLCC data in the BIM, a complete picture of a construction project’s WLCC cannot be formed from the default outputs of the model. BIM 5D applications such as CostX utilise …
Busy Boards, Cash Holdings And Corporate Liquidity: Evidence From Uk Panel Data, Valentina Tarkovska
Busy Boards, Cash Holdings And Corporate Liquidity: Evidence From Uk Panel Data, Valentina Tarkovska
Conference papers
This study examines the effect of board busyness on corporate cash holdings. We offer new insights by evaluating two conflicting views regarding the quality of service that busy directors provide to corporate boards and their impact on decision making. One view is that directors who simultaneously serve on multiple boards improve board decision making ability as they have better experience and bu siness connections (reputational effect).The opposite view is that directors with multiple seats are “too busy to mind the business”, which creates serious agency problems and leads into suboptimal corporate decisions(busyness effect). We analyse a large sample of UK …
Hedging Effectiveness Under Conditions Of Asymmetry, Jim Hanly, John Cotter
Hedging Effectiveness Under Conditions Of Asymmetry, Jim Hanly, John Cotter
Articles
We examine whether hedging effectiveness is affected by asymmetry in the return distribution by applying tail specific metrics, for example, Value at Risk, to compare the hedging effectiveness of short and long hedgers. Comparisons are applied to a number of hedging strategies including OLS, and both symmetric and asymmetric GARCH models. We apply our analysis to a dataset consisting of S&P500 index cash and futures containing symmetric and asymmetric return distributions chosen ex-post. Our findings show that asymmetry reduces out-of-sample hedging performance and that significant differences occur in hedging performance between short and long hedgers.
Venture Capital In Ireland In Comparative Perspective, Frank Barry, Clare O'Mahony, Beata Sax
Venture Capital In Ireland In Comparative Perspective, Frank Barry, Clare O'Mahony, Beata Sax
Articles
This paper assembles the most comprehensive set of data available to offer a comparative perspective on venture capital in Ireland. The paper charts the emergence of the sector and the co-evolution of the demand and supply sides of the market. On the demand side, a flow of investment opportunities emerged – particularly from the indigenous software sector – for which venture capital represented an appropriate financing vehicle. Concurrently, on the supply side, publicly provided funding and other elements of public policy dramatically enhanced its availability. State support to the demand-side has been a multiple of state support to the supply …
A Qualitative Exploration Of Oral Communciations Apprehension, Marann Byrne, Barbara Flood, Dan Shanahan
A Qualitative Exploration Of Oral Communciations Apprehension, Marann Byrne, Barbara Flood, Dan Shanahan
Articles
Prior research has identified communication apprehension, or fear of communicating, as a major factor which inhibits an individual’s willingness to communicate and his/her capability to develop effective communication skills. While many prior studies have measured oral communication apprehension of students, there has been little qualitative exploration of the phenomenon. This study was conducted by interviewing first-year business and accounting students at a higher education institution in Ireland who were identified as encountering varying levels of oral communication apprehension. The experiences of the students in communicating in different contexts are analysed and the impact of factors such as fear of peer …
Can The Use Of Clickers Or Continous Assessment Motivate Critical Thinking?: A Case Study Based On Corporate Finance Students, Lucia Morales
Can The Use Of Clickers Or Continous Assessment Motivate Critical Thinking?: A Case Study Based On Corporate Finance Students, Lucia Morales
Articles
This study explores the use of clickers as a tool to support, encourage and motivate critical thinking in higher education students. A case study was carried out with a cohort of undergraduate students undertaking the BSc. in Accounting and Finance during the academic year 2009/10, were corporate finance was a major component. Since the students in this sample had previously demonstrated passivity during their corporate finance classes, it was proposed that clickers would help motivate them to participate during face to face sessions. Previous research on the use of clickers shows evidence that this tool has a positive effect on …
Including The Customer In Efficiency Analysis:Evidence Of A Hybrid Relational-Transactional Approach, Joseph Coughlan, Estelle Shale, Robert Dyson
Including The Customer In Efficiency Analysis:Evidence Of A Hybrid Relational-Transactional Approach, Joseph Coughlan, Estelle Shale, Robert Dyson
Articles
Exploring Sustainability Practices And Reporting At Musgrave Group: A Case Study Of An Irish Private Company., Rebecca Maughan, Brendan O'Dwyer
Exploring Sustainability Practices And Reporting At Musgrave Group: A Case Study Of An Irish Private Company., Rebecca Maughan, Brendan O'Dwyer
Conference papers
The purpose of this paper is to present the findings of a case study of a large Irish company, Musgrave Group, which has been engaged in sustainability practices and reporting since the late 1990s. In doing so the paper provides an in-depth account firstly of the internal motivations for the company’s engagement with sustainability practices and reporting and secondly of the process through which the sustainability practice gained internal support and began to be integrated into the day to day activities of the company. The case study of the company involved a series of interviews with key participants in the …
The Nomination And Motivations Of Irish Non-Executive Directors Of Listed Companies, Anna Egan, Rebecca Maughan, Joseph Coughlan
The Nomination And Motivations Of Irish Non-Executive Directors Of Listed Companies, Anna Egan, Rebecca Maughan, Joseph Coughlan
Conference papers
This paper reports the preliminary findings of an empirical investigation into the process of appointing non-executive directors and their motivations behind the adoption of the position. While research into the board of directors has been extensive, little deliberation has been given to the motives of non-executives who choose to sit on boards (Roberts, 2002). Given that the board of directors has been charged with much more responsibility in recent years and is being held to a higher level of accountability than would historically be expected (Donnelly and Kelly, 2005), the choice of non-executives to continue to take up roles on …
Interlinkages Between Equity, Currency, Precious Metals And Oil Markets: An Emphasis On Emerging Markets, Lucia Morales
Interlinkages Between Equity, Currency, Precious Metals And Oil Markets: An Emphasis On Emerging Markets, Lucia Morales
Other resources
This thesis examines the interlinkages between equity, currency, precious metals and oil markets. The study follows an international approach with a special focus on emerging markets in Europe, Asia and Latin America, but without forgetting the importance of the G-7 that represents the most developed markets. The present research also focuses on the existence of interlinkages between these markets and the currency, oil, and precious metals markets. The author of this thesis considered it appropriate to implement such an analysis due to the fact that the relationships between financial markets, currency markets and the above-mentioned commodities markets have not been …
Communication For Business (4th Ed.), Henry Mcclave
Communication For Business (4th Ed.), Henry Mcclave
Other resources
'Business for Communication' is a textbook providing comprehensive coverage of key communication principles and skills for business and professional students in Ireland
Making Sense Of The Data On Ireland's Inward Fdi, Clare O'Mahony, Frank Barry
Making Sense Of The Data On Ireland's Inward Fdi, Clare O'Mahony, Frank Barry
Articles
Ireland, in employment terms, is the most FDI-intensive economy in the EU. International comparisons of trends and levels of FDI intensity are usually based on balance-of-payments data however, and the international data series on Ireland’s inward FDI tell hugely conflicting stories. Such series are published by the IMF, UNCTAD, OECD and Eurostat (with data generally provided either by the CSO or the IDA), while data on US FDI in Ireland are published by the US Bureau of Economic Analysis. The present paper documents these conflicting stories and searches for any underlying consistency through analysis of the items that the various …