Climate change is one of the most urgent and difficult issues facing civilisation. Recently, the chief scientist to the British Government said that it was a bigger threat than global terrorism. Not all would agree with him, but it does share with global terrorism the property of being a new,...

Purpose: The purpose of this paper is to investigate two related questions. First, is earnings management behaviour in private firms related to managerial ownership and if so, what form does the relationship take. Second, is there evidence of opportunistic earnings management behaviour in...

Purpose – Against the backdrop of the Financial Services Authority's Retail Distribution Review, this study aims to present an assessment of the potential development of a UK personal financial advising profession. The development of a profession dedicated to providing financial advice is...