Using a sample consisting of firms from 20 countries, we investigate whether conditional conservatism affects the value relevance of accounting earnings. We find that the association of conditional conservatism with the value relevance of accounting earnings depends on the country-specific level...

Rarely can there have been so much media attention on Africa as there was in the twelve months leading up to the G8 summit in July 2005. The crescendo of media coverage which greeted the Commission for Africa's report and the following Live8, Make Poverty History and G8 gatherings came after a...

The recent change of government brings to an end a sustained attempt to transform British industrial relations by legislative action. This article explores the consequences. It explains the cumulative effect of the legal changes since 1979, including the growing influence of the European...

This is the fourth article from members of the CLARE Group to appear in the Review. Future articles will normally appear about twice a year. The Review is pleased to give hospitality to the deliberations of the CLARE Group but is not necessarily in agreement with the views expressed. Members of...

Unlike Stigler's original estimates, our re-estimation of his equations yields results which are consistent with economic theory. However, they raise questions regarding the extent to which the data provide a measure of support for the implications of his theory. Stigler's theoretical...

Strategic human resource management literature emphasizes the potential of pay to secure strategically desirable employee outcomes for the employer. Strategic pay, in contrast with pluralist models of pay determination, assumes an absence of collective bargaining constraints. This article...