From 2005, IAS 39: Financial Instruments: Recognition and Measurement required UK banks to support loan-loss provisioning with objective evidence that losses had been incurred, and thereby eliminated general loan-loss provisioning. It has been argued that the IAS 39 incurred-loss method of...

Abstract—This paper investigates factors that influenced the position of managements of UK-listed companies in the heated debate that surrrounded proposals for a new standard on goodwill accounting, i.e. the factors influencing whether managements preferred immediate write-off or...

This paper examines the methods currently employed to assess investment performance in the light of recent developments in the theory of capital asset pricing. There have been a considerable number of studies in the last decade on whether or not mutual funds' are able to achieve superior...

Purpose. This article considers whether the modular facet of popular ‘radex’ models of offender behaviour is falsifiable or a statistical inevitability when using Jaccard coefficient, as evidence from other domains suggests. Method. Data equivalent to that examined in previous papers, and...

This study compared the precision, accuracy, and efficiency of geographic profiles made by students to those made by mathematical algorithms. After making predictions on 20 maps, each depicting a different offense series, nearly half of the sampled students were instructed that "the majority of...