Journal of Financial Regulation and Compliance: Volume 15 Issue 4

Subject:

Table of contents

Bank accounting and bank value: harmonising (d)effects of a common accounting culture?

Ioannis Anagnostopoulos, Roger Buckland

This paper aims to draw on the potential behavioural implications of the new (economic) measurement attributes initiated recently by the International Accounting Standard Board…

1553

Evidence on UK directors' compliance with disclosure timing regulations

Brian Balmforth, Bruce M. Burton, Stuart R. Cross, David M. Power

This study aims to examine the extent to which UK directors failed to report their share trading in the timeframe required by extant regulations in the run‐up to the changes in…

411

How IFRS has destabilised financial reporting for UK non‐listed entities

Stella Fearnley, Tony Hines

The paper aims to trace the development of attitudes towards financial reporting solutions for entities not subject to the European Union (EU) Regulation. This Regulation mandated…

4574

Characteristics of acquired firms: the case of the banking industry

Scott I. Meisel

The purpose of the paper is twofold: to determine firm characteristics that explain mergers in the banking industry and to predict the likelihood of a merger.

1131

It's all in the data – consistent operational risk measurement and regulation

Andreas A. Jobst

Amid increased size and complexity of the banking industry, operational risk has a greater potential to occur in more harmful ways than many other sources of risk. This paper…

2222

Credit default swap spread and succession events

Halit Gonenc, Floris Schorer, Willem P.F. Appel

Credit default swap (CDS) spreads may not represent the accurate credit risk levels (asymmetric spread behavior) of assets with the initiation of corporate events, such as merger…

1253

Watching the watch‐dog

Richard Burger, William Dodsworth

This paper seeks to consider the first ever report by the National Audit Office (NAO) on the economy, efficiency and effectiveness of the Financial Services Authority (FSA).

463

Navigating trans‐atlantic deals: warranties, disclosure and material adverse change

John Phillips, Julian Runnicles, Jeffery Schwartz

The purpose of this paper is to explore certain remaining differences in the underlying legal considerations and the differing customs and practices of US and UK mergers and…

355

Market abuse and the commodities markets

Kyri Evagora, Gerald Licnachan

The growth of the commodities markets and the increasing investment by non‐traditional market participants, such as pension and hedge funds, has come to the attention of the…

970

Financial Ombudsman's statutory powers: Successful High Court challenge by financial adviser firms

Joanna Gray

This paper aims to report and comment on a successful High Court challenge by financial advisory firms via the financial Ombudsman.

322
Cover of Journal of Financial Regulation and Compliance

ISSN:

1358-1988

Online date, start – end:

1992

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Prof John Ashton