Accounting Commons^™

An Empirical Investigation Of The Relationship Between Business Performance And Suicide In The Us, Rawayda Abdou, Damien Cassells, Jenny Berrill, Jim Hanly

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Previous research suggests that mortality rates behave pro-cyclically with respect to economic growth, with suicides representing a notable exception that consistently increase in economic downturns. Over recent years, there is ample evidence in the literature that the working environment in the US has deteriorated significantly, suggesting that suicide rates may not necessarily behave in a counter-cyclical manner with business performance. Utilising recent suicide data, this study empirically tests the hypothesis that adverse working conditions over recent years may have resulted in a pro-cyclical relationship between business performance and suicide. Unlike previous studies, we use a stock market index, a leading …

A Proposal Digital Marketing Strategy For Marcheluzzo Srl: Training And Evaluating A Prediction Model For The Number Of Adv. Impressions, Charles Alves De Castro

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This research aims to describe a digital marketing strategy elaborated to be deployed in the MarcheluzzoSrl Company located in Italy. In addition, it intends to give a wide range of information to the company about its customers, target, competitors, market, digital marketing strategy, and potential recommendations. It is also important to highlight that this strategy is focused on the Brazilian market. Most of the information collected for the situational analysis and many other components for this research were gathered through the author`s perception during his internship in the company. The methodology includes secondary data collected through field observation in the …

Reflections On Post-Bailout Policy Analysis In Ireland, Mary Murphy, John Hogan

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This short article reflects on observations from the forthcoming volume Policy Analysis in Ireland, edited by Hogan & Murphy. The volume forms part of the International Library of Policy Analysis series, which covers more than twenty countries, published by Policy Press and edited by Michael Howlett and Iris Geva-May. While various themes emerge from the Irish volume, this article focuses on only one core question: whether and how the 2008 economic crisis contracted and expanded the capacity for policy analysis in Ireland. The troika of the International Monetary Fund, European Central Bank and the European Commission are associated with policy …

Analytical Framework And Student Perceptions: Assessing The Quality Of Doctoral Education In Accounting In Ireland, Anne Marie Ward, Louise Gorman, Niamh M. Brennan

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To examine the quality of doctoral education in accounting in higher education institutions (HEIs) in Ireland, we develop an analytical framework from the relevant literature and the principles of quality doctoral education included in the Higher Education Authority’s (HEA) National Framework for Doctoral Education (NFDE). Our analytical framework identifies 16 measurable indicators of quality doctoral education classified into four dimensions: context, inputs, processes and outcomes. Compliance with the quality indicators is verified by coding HEI websites and prospectuses. Deeper insights on the indicators of quality doctoral education are obtained from semi-structured interviews with accounting doctoral students. Our findings shed valuable …

Brent Crude Oil Prices Volatility During Major Crises, Miroslava Zavadska, Lucia Morales, Joseph Coughlan

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Volatility patterns in Brent crude oil spot and futures prices are examined during four major crises that significantly affected the oil markets: the First Gulf war 1990/91; the Asian Financial crisis 1997/98; the US terrorist attack 2001; and the Global Financial crisis 2008/9. The selected crises arose due to different triggers having diverse implications for oil market participants. The outcomes reveal higher levels of volatility during crises that was directly associated with oil supply/demand disruptions and higher volatility persistence during financial/economic crises, indicating that volatility persistence is a key issue when uncertainty is derived from global economic and financial instability.

Greenbury Report (Uk), Maeve O'Connell, Anne Marie Ward

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The Greenbury Report on Directors Remuneration (1995) (hereafter called the Greenbury Report) was one of the first comprehensive governance codes directly addressing executive and director remuneration. The Greenbury Report was commissioned by the Confederation of British Industry in response to public concerns over recently privatized public utilities and the salaries and bonuses earned by executives, while they implemented job cuts, and service price increases.

The Greenbury Report recommended an independent remuneration committee, linking executive pay to corporate financial and operational performance measures, and increased the requirements for disclosure and transparency on directors’ remuneration. However, the credibility of the Greenbury Report …

Corporate Governance, Measurement Of, Maeve O'Connell, Anne Marie Ward

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The increased focus on good governance and the development of best practice guidelines, often supported by legislation, has been in response to corporate scandals, such as Enron and Worldcom in the early 2000s, and the 2008 banking crisis. Good governance is increasingly recognised as a process where the ‘best practices' of yesterday become the standard practices of today. This increased focus has also coincided with a worldwide movement for corporate reporting on sustainability and corporate social responsibility (CSR) issues and a growing demand within the investment industry for investment products that are socially responsible (Benn and Dunphy 2013). Sustainable development …

Stakeholder Engagement And The Future Of Irish Public–Private Partnerships, Gail Sheppard, Matthias Beck

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Building on recent works that stress the importance of stakeholder engagement in partnerships, we propose a novel benchmarking framework for the evaluation of public–private partnerships. This framework describes mutuality and the preservation of organisational identity as the ideal characteristics of partnerships because they, in turn, encourage stakeholder support for public–private partnerships. Applying this framework to infrastructure public–private partnerships in Ireland, we note that mutual accountability has been weakened following the financial crisis. Meanwhile, con-sultation with clients such as key public–private partnership stakeholders, which would help articulate organisational identities, remains patchy across the education, justice
and health public–private partnership that we …

Risk Management And Hedging Approaches In Energy Markets, Jim Hanly

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Energy based assets are showing increased susceptibility to volatility arising out of geo-political, economic, climate and technological events. Given the economic importance of energy products, their market participants need to be able to access efficient strategies to effectively manage their exposures and reduce price risk. This chapter will outline the key futures based hedging approaches that have been developed for managing energy price risk and evaluate their effectiveness. A key element of this analysis will be the breadth of assets considered. These include Crude and Refined Oil products, Natural Gas, and wholesale Electricity markets. We find significant differences in the …