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 evaluate the relative risks and benefits associated with defined contribution (DC) and defined benefit (DB) pension schemes. New regulatory and governance requirements and demographic changes have all significantly raised the costs and reduced the...

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...

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 – 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 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...

Purpose – The purpose of this paper is to report and comment on Financial Services Compensation Scheme Ltd v. Abbey National Treasury Services plc. Design/methodology/approach – The paper outlines the facts surrounding the case and comments on the decision. Findings – The Court agreed with...

Purpose – This paper aims to investigate the role of the quality of government on financial supervisory structures in different countries. Design/methodology/approach – The objectives are pursued by means of econometric tools based on probit and multinomial logit techniques. Findings – It...

Purpose – This paper aims to investigate the impact of the product market competition, regulations on the dividend policies of the listed banks, over the period 1995‐2005 in Malaysia. Design/methodology/approach – An ordered probit modelling technique and target adjustment model is used....

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...