This paper attempts to link Carbon Disclosure Project (CDP) scores with the actual level of disclosure as published in the UK FTSE 100 companies' sustainability reports. By investigating the level of disclosure on a range of climate change related activities, the findings suggest that disclosure...

International students contribute circa 25.8 billion in gross output for the UK economy (Universities UK, 2017). The new UK government Strategy in March (2019) is to cement Britain's leading role in the global market by increasing the number of international students studying in the UK by more...

This paper investigates the financing of 739 Cleantech firms in the UK that have recently raised equity finance. We find that Small and Medium Sized Cleantech firms raise external equity due to financial constraints and to ameliorate illiquidity. We also provide evidence that intangibility does...

This paper empirically investigates the effect of the extended audit reporting (EAR) adoption on firms’ cost of borrowing. Employing an extensive sample of UK firms over an 8-year period in which we cover pre- and post-significant structural changes in the audit market, our findings are...