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Given the importance of panel datasets in contemporary accounting and managerial finance research, the objective of this paper is to provide practical guidance for researchers who are inexperienced in dealing with panel estimation methodologies.

The paper presents and implements a set of procedures designed to establish whether or not pooled estimation is a viable proposition in a given setting. The paper also explores the suitability of alternative estimation methodologies given the results from these test procedures. To illustrate the key concepts the paper utilises a simple model of the relationship between UK directors' cash compensation and three explanatory variables: accounting earnings; stock returns; and firm growth. This model is used solely for illumination purposes and the paper does not seek to contribute to the compensation literature.

The results demonstrate the potentially misleading inference in panel settings, which can arise from: pooled OLS, where there is parameter heterogeneity; and firm‐specific OLS, when the impact of unobservable factors is likely to cause omitted variables difficulties.

The paper provides practical insights to researchers with respect to the appropriate ways of utilising the considerable benefits of panel estimation methodologies while simultaneously avoiding common errors.

This study presents guidance in a relatively non‐technical manner on an issue which has not received sufficient attention in the accounting and managerial finance literature to date, namely the procedures to follow in order to choose appropriate estimation methodologies when dealing with panel datasets.

The purpose of this paper is to seek to shed light on the practice of incomplete corporate disclosure of quantitative Greenhouse gas (GHG) emissions and investigates whether external stakeholder pressure influences the existence, and separately, the completeness of voluntary GHG emissions disclosures by 431 European companies.

A classification of reporting completeness is developed with respect to the scope, type and reporting boundary of GHG emissions based on the guidelines of the GHG Protocol, Global Reporting Initiative and the Carbon Disclosure Project. Logistic regression analysis is applied to examine whether proxies for exposure to climate change concerns from different stakeholder groups influence the existence and/or completeness of quantitative GHG emissions disclosure.

From 2005 to 2009, on average only 15 percent of companies that disclose GHG emissions report them in a manner that the authors consider complete. Results of regression analyses suggest that external stakeholder pressure is a determinant of the existence but not the completeness of emissions disclosure. Findings are consistent with stakeholder theory arguments that companies respond to external stakeholder pressure to report GHG emissions, but also with legitimacy theory claims that firms can use carbon disclosure, in this case the incomplete reporting of emissions, as a symbolic act to address legitimacy exposures.

Bringing corporate GHG emissions disclosure in line with recommended guidelines will require either more direct stakeholder pressure or, perhaps, a mandated disclosure regime. In the meantime, users of the data will need to carefully consider the relevance of the reported data and develop the necessary competencies to detect and control for its incompleteness. A more troubling concern is that stakeholders may instead grow to accept less than complete disclosure.

The paper represents the first large-scale empirical study into the completeness of companies’ disclosure of quantitative GHG emissions and is the first to analyze these disclosures in the context of stakeholder pressure and its relation to legitimation.

The purpose of this paper is to analyze economically several versions of the philosophical common good in order to contribute to the search for a viable conceptualization of the common good.

The paper presents an economic analysis of the common good by examining the extent to which eight different versions of the philosophical concept possess the consumption characteristics of excludability and rivalry – and thus how each version may be classified as an economic good: private, public, common, or club.

One of the examined versions of the philosophical common good is an economic common good; three versions are club goods; and four versions are public goods. Only those versions of the common good that are classifiable as public goods merit consideration as adequate conceptualizations in political and philosophical thought. In assessing the admissible versions the authors conclude that a viable conceptualization of the common good may simply be the maintenance of a peaceful social order that allows people to pursue their individual and collective goals in community.

The paper shows that an analysis of the philosophical common good using the economic criteria of excludability and rivalry can contribute to common good discourse.

Archive footage is now a staple of much cinematic and broadcast production. This chapter explores some of the ways in which archival material has been recycled and considers some of the tensions between filmmakers, archivists, and audiences throughout the process of research, production, and screening. It considers some of the controversies associated with the repositioning of material in short-form, narrative and documentary filmmaking, particularly in relation to content that was never intended for exhibition in the public sphere. Drawing upon Benjaminian ideas of accessing authenticity in a form that has been reproduced, it considers the responsibility of both filmmaker and viewer in critiquing moving image content that has borrowed, self-consciously or surreptitiously, from earlier filmic forms. It concludes by making recommendations for an ethical approach to recycling archival material in research contexts that are pertinent to the burgeoning field of academic creative practice, with a particular focus on the stakeholders involved and a reasonable contextual positioning of the source material in its remediated form.

The purpose of this paper is to revisit the oft cited but as yet not operationalized Weick's sensemaking framework, in order to provide suggested ways forward. Development of a method based on Weick's sensemaking is suggested as a starting point for a heuristic that takes into account missing elements from his original model while operationalizing (critical) sensemaking as an analytical tool for understanding organizational events.

Following the trajectory of sensemaking, the limitations of Weick's model were discussed (i.e. failure to address power and context) and the critical sensemaking was developed as a method that takes into account agency in context. Empirical studies that apply sensemaking were discussed.

It is concluded that plausibility and identity construction are key to understanding how some voices are heard over others and through critical sensemaking sense that can be made of such phenomena as the gendering or organizational culture and discriminatory practices in organizations.

A heuristic can help people to understand the socio‐psychological properties involved in behavioural outcomes.

Critical sensemaking builds on and operationalizes Weick's original sensemaking approach and demonstrates how it can be used in a range of empirical studies, something that Weick himself suggested was lacking.

The racial diversity of the Caribbean stemmed directly from the historical processes of colonialism, imperialism, slavery, and indentureship. Since the early 17th century, slaves have been imported from Africa to work in the Caribbean. In the British West Indies, slavery was abolished in 1834 but these African slaves worked on the sugar estates until the apprenticeship was abolished on August 1, 1838. Even before 1838, planters frequently complained of labor shortages and appealed to Britain for the approval of imported labor. Thus, there were attempts by the planters in colonies, such as Trinidad, to introduce Chinese labor to the plantations. As early as 1806, there was the importation of 192 Chinese from Macao and Penang into Trinidad. However, this experiment soon failed. In 1834 and 1839, laborers from Portugal were imported into Trinidad. This soon ended as Portuguese workers could not withstand the rigorous conditions of the contract labor system.

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.