Winters are a difficult period for the National Health Service (NHS) in the United Kingdom (UK), due to the combination of cold weather and the increased likelihood of respiratory infections, especially influenza. In this article we present a proper statistical time series approach for modelling...

Four short core samples were collected from the creek, estuarine regions of southeast (SE) coast of India affected by the 2004 Asian Tsunami. The study is aimed to signify the importance of ostracoda species in identifying major natural events (e.g. Tsunamis) in the coastal regions. The presence...

The presence and behavior of private labels add a significant dimension to price competition among the food system's subsectors. Recent surveys in two college towns in Texas show a larger price difference between national brands and private labels than previous studies. The increase in price...

Numerous stock market studies over the last two decades have provided evidence of anomalous price behaviour that is consistent with over-reaction to information. Security analysts'; forecasts of corporate earnings are often seen as a potential driver for prices and so have also been investigated...

This paper discusses issues relating to the use of the Association of Business Schools' (ABS) <italic>Academic Journal Quality Guide</italic> within UK business schools. It also looks at several specific issues raised by the Chair of the British Accounting Association/British Accounting and Finance Association...

This paper replies to points raised by the editors of the <italic>ABS Guide</italic>, Huw Morris, Charles Harvey, Aidan Kelly and Michael Rowlinson (2011) <italic>Accounting Education: an international journal</italic>, 20(6), pp. 561--573) in response to a paper published in a previous issue of <italic>Accounting Education</italic> (Hussain, S....

The aim of our article is to investigate whether corporate cash flow and accruals data have a role to play in explaining dividends for a sample of nonfinancial UK firms between 1994 and 2004. We employ a cash flow variant of Lintner's (1956) dividend model similar to those used in prior research...

This article revisits a model developed by Levi (1980) designed to examine the ability of lagged money supply data to explain future corporate profits. Levi's original US study is developed here in two ways: firstly, it is reassessed using Japanese quarterly pre-tax profits for the period 1973...

Our article examines abnormal accruals for a large sample of UK firms between 1994 and 2004, standardized so as to control for firm size, profitability, growth, information asymmetry and debt. We find that financial distress, proxied by a bankruptcy prediction model developed for UK firms...

This study investigates long run overreaction and seasonal effects for Malaysian stocks quoted on the Kuala Lumpur Stock Exchange (KLSE), for the period 1986-1996. Stocks exhibiting extreme returns relative to the market over a three year period experience a reversal of fortunes during the...