Purpose – This paper sets out the reasons for putting together a special issue of the Journal on Qualitative Research in Finance , discussing the pedigree of the approach, and outlining the articles contained therein. Design/methodology/approach – The approach adopted in this paper involves...

Many Indigenous populations engage in traditional gambling games, but little is known about their contemporary usage or the characteristics of people who participate. This paper presents the first quantitative study of traditional Indigenous Australian card gambling. The aim of this research was...

This paper examines the lobbying behaviour of UK managers who commented on Accounting Standard Board proposals to re‐introduce full provision deferred taxation accounting. Although there were no direct cash‐flow implications associated with these proposals, they had the potential to affect a...

Although Research and Development and intellectual property are becoming central to the competitive advantage of more companies, the Financial Accounting Standards Board (USA), the Accounting Standards Board (UK) and the International Accounting Standards Committee each prescribe a different...

Purpose – To introduce the special issue on organisational and accounting change. Design/methodology/approach – The editorial is very short, and introductory‐only. Findings – The editorial provides and introduction to the special issue that comprises a collection of papers written by...

Purpose – To introduce the special issue on organisational and accounting change. Design/methodology/approach – The editorial is very short, and introductory-only. Findings – The editorial provides and introduction to the special issue that comprises a collection of papers written by...

Purpose – This study aims to examine the extent to which UK directors failed to report their share trading in the timeframe required by extant regulations in the run-up to the changes in insider trading law contained in the Financial Services and Markets Act. Design/methodology/approach –...

Purpose – This study aims to provide a modern perspective on the role of dividends in smaller developed countries such as Ireland by examining views regarding the determinants of payout levels, the role of taxation and the relevance of conventional signalling theory....

The paper examines three hypotheses about the effect of insider trading on the market response to new financing announcements (NFAs) using a sample of disclosures made by UK firms between 1989 and 1991. The study demonstrates first that no systematic relationships exist between the market...