The impact of oil price changes on the demand for (and the supply of) the output of the oil and gas industry suggests that increased knowledge about the nature and effect of crude oil price movements is likely to be of interest to most institutions and organisations in the global economy. The...

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...

This thesis reports the results of more than three years research into the income management practices of UK companies. It reviews the relevant research literature, analyses the theoretical issues which underpin the empirical investigation, derives a testable hypothesis and conducts a...

The oil sector and the choice of accounting system in Libya are very important factors that have the potential to affect Libya's economic development. Revenue from the oil sector forms the bedrock of Libya's economy and the accounting system used to report the performance of the oil sector...

This study was undertaken to shed light on certain key issues affecting the Indonesian petroleum industry, namely (1) the role of Production Sharing Agreements(PSAs) in developing the Indonesian up-stream petroleum sector over the last 30 years; (2) the use of accounting-based control mechanisms...

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...