In the spirit of financial analytics, this is an applied statistical approach to the data mining of equities price trends in order to gain insight into selecting the most desireable portfolios on the basis of return, volatility, and intersecurity time series correlation. It expands the Markowitz...

The Article, originally published with the Bureau of National Affairs, Securities Regulation and Law Reporter, examines the development of new SEC interpretations of important shareholder proxy and disclosure rules and regulations on climate change, and provides procedural examples of how some...

A key assumption underlying many corporate social reporting content analysis studies is that volume of disclosure signifies the relative importance of disclosures. Most of these studies have only quantified disclosures in annual reports, and there is disagreement within the literature regarding...

Purpose – This study presents an in‐depth investigation of non‐governmental organisations' (NGO) perceptions of CSD (corporate social disclosure) in Ireland. It commences the process of addressing a lacuna in the CSD literature, whereby the perspectives of non‐managerial stakeholders...

Purpose – The purpose of this paper is to set out key issues in the academic study of non‐governmental organisation (NGO) accountability, and to introduce papers appearing in this special issue on NGO accountability. Design/methodology/approach – This is a discussion paper exploring key...

Purpose – The purpose of this paper is to develop a staged theoretical argument regarding whether non‐governmental organisations (NGOs) can be considered responsible and accountable for the direct and indirect consequences, on a wide range of stakeholders, flowing from their advocacy...