Purpose – The purpose of this paper is to examine the legislative process, in order to determine the likely effectiveness of financial reform efforts in the USA. Design/methodology/approach – Case study of the legislative process, particularly the less visible parts such as rule making, that...

Purpose – Abandoned acquisitions represent a significant aspect of acquisition activity. Despite this, little analysis of aggregate abandoned acquisition activity has been conducted. This paper aims to address this gap by analysing trends in aggregate abandoned acquisitions....

Purpose – The purpose of this paper is to investigate the impact of corporate internationalization, governance structures, and legal protections on the foreign earnings response coefficient (FERC). The FERC is a measure of the value-relevance of foreign earnings. Design/methodology/approach...

Purpose – The near-collapse of the world's financial system in 2008 brought into focus significant limitations in the data and analysis tools available to mitigate potential risks across the financial system. It has raised calls to provide comprehensive data and adequate tools to identify and...

Purpose – The purpose of this article is to support current efforts by policymakers to limit the value of implicit bank debt guarantees that they are perceived as providing. It does so by analyzing the determinants of the value of such guarantees and by proposing a framework for categorizing...

Purpose – The purpose of this paper is to chart the development of bancassurance as a method of selling insurance and how it fits within the regulatory environment in Ireland. Design/methodology/approach – General review of the leading financial institutions retailing insurance in Ireland...

Purpose – The paper aims to investigate the effectiveness of the ban on short trading of stocks on the London Stock Exchange, introduced in September 2008 in the immediate aftermath of the collapse of Lehman Brothers. In particular, the paper investigates how far the ban succeeded in achieving...