Taxation is about far more than revenue-raising: it concerns power and impacts taxpayer behaviour. It is pivotal in enhancing accountability and participation in young states through the bargaining process between a ...

An environmental levy recently introduced in Ireland imposes a tax at the point of retail sale on lightweight plastic bags used by shoppers, previously supplied free of charge by retailers. This paper assesses the measure ...

In this study, I empirically examine the determinants of firms’ derivatives usage. Theory suggests that market exposure, manager-shareholder agency conflicts, and the threats of financial distress and underinvestment can ...

This paper employs a unique, largely hand-gathered dataset to investigate the determinants of both foreign currency (FX) and interest rate (IR) derivatives usage for a sample of European non-financial firms. By measuring ...

This thesis is concerned with the predictability of equity market performance in China while accounting for the possibility of model instability. The study of return predictability, particularly that on time-varying ...

Hazard identification is the key step in risk assessment and management of manufactured nanomaterials (NM). However, the rapid commercialisation of nano-enabled products continues to out-pace the development of a prudent ...

This paper examines market-timing strategies based on inflation in a sample of three stock market indices drawn from the Shanghai and the Shenzhen Stock Exchanges between February 2002 and May 2010. Specifically, this study ...

This thesis presents a series of arguments, tools and techniques to help facilitate the efficient transfer of occupational risk from the community of producers and users of engineered nano materials (ENMs) to insurers, ...

The aims of the report were to:-Explore the disparity between the level of information required by lenders and the ability of SMEs to supply it. -Gain insights from the Credit Review Office (CRO) from its experience as an ...

This thesis provides an empirical analysis of European credit and interest rate derivative markets. By employing various econometric methods it looks to further understand the dynamics of these markets. This empirical research ...