National Health Service trusts are required to report publicly on two distinct aspects of their activities: finance and patient care. Financial information is included in an annual report and accounts, while patient care performance is released in league tables as part of the Patient’s...

The purpose of this paper is to provide some new empirical evidence on the determinants of student performance in a Principles of Accounting course at Birzeit University situated in the Occupied West Bank. It examines the impact of a number of new attitudinal variables on examination...

This paper attempts to measure the effects of U.K. government intervention in the housing market on mobility and unempl oyment. Incentives to move from areas of high to those of low unemployment are penalized by the interaction of social security, ren t subsidies, and other market distortions,...

The paper uses a general equilibrium model of regional labor markets, in which national and local factors interact to determine local wages and unemployment; when mobility between regions is obstructed by rent subsidies and controls, unemployment and wage differentials arise. Because...

A new panel unit root by Chang (Journal of Econometrics, 110, 261-92, 2002) is employed on a set of financial ratios with a view to improving the power of unit root tests when applied to a relatively small number of observations (in the present case 38 annual observations). The test is...

Neural Networks (NN's) involve an innovative method of simulating and analysing complex and constantly changing systems of relationships. Originally developed to mimic the neural architecture and functioning of the human brain, NN techniques have recently been applied to many different business...

We review the academic literature on the use of financial reporting information by capital providers. We classify our findings by investor type and by information objective. While most capital providers use accounting information, our survey indicates that they do so in a variety of ways with...

The decision of whether to buy, hold or sell equities depends on whether the current price reflects the stock’s intrinsic or fundamental value. The residual income valuation model expresses this fundamental value as a function of current book value of equity plus the sum of discounted expected...

<title/> Deciding how to account for public sector financing provided under Private Finance Initiative (PFI) contracts has engendered considerable debate which revolves around whether they should be 'on balance sheet' or 'off balance sheet'. The Accounting Standards Board (ASB) provides the underpinning...