Purpose – This paper aims to explore the potential for disclosure recommendations given by authoritative supervisory bodies to reduce information asymmetry between the management and shareholders. Design/methodology/approach – There is only meagre existing evidence concerning firms'...

Purpose – There is conjecture that small and mid-cap companies in highly speculative industries use frequent and repetitive disclosure to promote price volatility and heighten market interest. Excessive disclosure could indicate instances of self-promotion or poor disclosure practices, and...

Purpose – The purpose of this paper is to provide an account of diamond detail and gem fraud status. Design/methodology/approach – The paper discusses diamonds and gem fraud in the context of global terrorism. Findings – It was found that there is evidence of blatant fraud in diamonds...

Purpose – The article's aim is to report and comment on the High Court case Spreadex Ltd v. Sekhon. Design/methodology/approach – The article outlines the facts surrounding the case and comments on the ruling. Findings – The High Court rules that a customer who opted from private to...

Purpose – This paper seeks to analyse reasons behind the difficulties faced by Northern Rock (NR) and the UK financial system and proposes a return to a more traditional/prudent banking business model, based on a sound balance between sources and uses of funds. Design/methodology/approach –...

Purpose – The purpose of this paper is to investigate the effect of regulation on both the cost of defined benefit pension (DB) schemes and their effectiveness for human resource management. Design/methodology/approach – The paper initially outlines the factors that have affected the costs...

Purpose – The purpose of this paper is to discuss issues relating to stress testing methods for credit risks in banks. Also, it suggests a solution to bank supervisors on evaluating stress test results. Design/methodology/approach – Discussion is based on cases analysis on a stress period of...

Purpose – The objective of this paper is to highlight the results of a survey on compliance practices in Italian financial institutions (Italian banks and branches in Italy of foreign banks). Design/methodology/approach – The survey is carried out through a structured questionnaire, arranged...

Purpose – The purpose of this paper is to examine the population of Chinese state-owned enterprises (SOEs) listing A- (Chinese Mainland) and H- (Hong Kong) shares with a view to explaining differential pricing across the two stock types. Design/methodology/approach – Despite the fact that...

Purpose – The purpose of this paper is to report and comment on the High Court of Justice ruling on Shore v. Sedgwick Financial Services Ltd & Others. Design/methodology/approach – The paper outlines the facts surrounding the case and comments on the ruling. Findings – The claim for breach...