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The purpose of this paper is to examine the usefulness of statistical studies of financial reports and stock market data for improving corporate financial reports.
Abstract
Purpose
The purpose of this paper is to examine the usefulness of statistical studies of financial reports and stock market data for improving corporate financial reports.
Design/methodology/approach
Analytical writing.
Findings
It is often claimed that statistical studies of co-variation between financial and stock market data can help set better financial reporting policy. Such co-variation, even when it can be estimated, tells us little about which financial reports help to make better financial decisions. A case in support of such claims remains to be made.
Practical implications
The readers are advised to be extremely careful in drawing inferences from studies of co-variation between accounting and stock market data for financial reporting policy.
Social implications
Inference from accounting empirical studies to policy needs better rationale to avoid bad policy consequences.
Originality/value
This paper raises original questions about policy inferences from a large class of empirical research in accounting.
Details
Keywords
Eileen Conmy, Garry Prentice, Barbara Hannigan and Timothy James Trimble
This study aims to explore the experiences of non-offending partners (NOPs) of men who perpetrated contact and non-contact sexual offences.
Abstract
Purpose
This study aims to explore the experiences of non-offending partners (NOPs) of men who perpetrated contact and non-contact sexual offences.
Design/methodology/approach
In-depth semi-structured interviews were carried out with eight women and analysed using interpretative phenomenological analysis.
Findings
Findings yielded two superordinate themes, eight subordinate themes and an overarching theme. The first superordinate theme “Paying for their Husband’s Transgressions” captured many ways in which the women’s lives were impacted by their husbands offending. The second superordinate theme “Navigating the Darkness” encompassed the women’s experiences of trying to adapt to their new lives. The overarching theme “A Contaminated Life” pertained to the shared experiences of the women who all described encountering instant and profound consequences. This research highlighted the need for immediate signposting to support services for NOPs. The value of a humanistic counselling approach paired with forensic expertise was also identified. Future research with cross-cultural samples and same sex-couples would enrich the current understanding of this experience.
Practical implications
This research highlighted the need for immediate signposting to support services for NOPs. The value of a humanistic counselling approach paired with forensic expertise was also identified.
Originality/value
Qualitative research on the experiences of NOPs of men who perpetrated sexual offences is sparse. Furthermore, existing research focuses on the experiences of women who’s own children were abused, with the partners of men who have perpetrated extra-familial or non-contact offenses remaining largely neglected.
Details
Keywords