The R&D reporting practices of UK quoted companies are analysed and the impact of the introduction of a revised Statement of Standard Accounting Practices in 1989, SSAP13 (Revised), recommending separate R&D disclosure for companies meeting certain size thresholds, explored. Using hazard rate...

<title>Abstract</title> This paper investigates merger activity in the food supply chain in Europe as a whole, with an emphasis upon eight individual countries that were most merger active. It finds that M&A activity (vertical, horizontal, inward, and outward) has been substantial in both the production and...

The objective of this paper is to examine the impact of applying double deflation methods to the measurement of productivity growth in UK manufacturing between 1979 and 1989. A number of alternative indicators of output growth are considered and it is argued that double deflated value added is...