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  • Conditioned tests of the predictions of the trade-off and pecking order theories of capital structure: a UK study. 
    Fitzgerald, James (University of Limerick, 2013)
    Empirical studies testing the predictions of the trade-off and pecking order theories have invariably produced inconsistent and contrary results when employing a multiple linear regression model. These erratic and ...
  • Driving the getaway car? Ireland, taxation and development 
    Killian, Sheila (DDC Publishing [www.debtireland.org], 2011)
    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 ...
  • Employee voice and silence in auditing firms 
    Donovan, Sean; O'Sullivan, Michelle; Doyle, Elaine; Garvey, John (Emerald Group Publishing Ltd.,, 2016)
                               Purpose: This paper presents an exploratory study of speaking up in international auditing firms. We examine two key questions: (i) what is the propensity of employees in training to ...
  • Empowering citizens in international governance of nanotechnologies 
    Malsch, Ineke; Subramanian, Vrishali; Semenzin, Elena; Hristozov, Danail; Marcomini, Antonio; Mullins, Martin; Hester, Karena; McAlea, Eamonn; Murphy, Finbarr; Tofail, Syed A.M. (Springer, 2015)
    The international dialogue on responsible governance of nanotechnologies engages a wide range of actors with conflicting as well as common interests. It is also characterised by a lack of evidence-based data on uncertain ...
  • Environmental taxes and the double dividend hypothesis : a case study from Ireland 
    Killian, Sheila (The Tax Institute, Australia, 2003)
    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 ...
  • Essays on foreign investment in developing and emerging economies 
    Sirr, Gordon (University of Limerick, 2015)
    This thesis consists of four individual essays which are framed by an introductory and a concluding chapter. While independent from each other, the essays all focus on the topic of foreign investment in developing and ...
  • “Eurozone firms’ derivatives usage: an empirical examination.” 
    Carroll, Anthony (University of Limerick, 2014)
    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 ...
  • An examination of ethical influences on the work of tax practitioners 
    Frecknall-Hughes, Jane; Moizer, Peter; Doyle, Elaine; Summers, Barbara (Springer, 2016)
    As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners work, most typically deontology and ...
  • An examination of European firms’ derivatives usage: the importance of model selection 
    Carroll, Anthony; O'Brien, Fergal; Ryan, James (Kemmy Business School, University of Limerick, 2015)
    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 ...
  • Exploring corporate governance and financial accounting in small Irish firms 
    Heneghan, John (University of Limerick, 2015)
    The objective of this thesis is to explore the under-researched area of corporate governance in small firms with an explicit focus on the potential value of a nonexecutive director (NED) on the small firm board and ...
  • The forecastability of equity market returns: an empirical investigation of Chinese equity markets 
    Hong, Hui (University of Limerick, 2014)
    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 ...
  • Forecasting implied volatility in foreign exchange markets: a functional time series approach 
    Kearney, Fearghal; Cummins, Mark; Murphy, Finbarr (Taylor and Francis Ltd, 2018)
    We utilise novel functional time series (FTS) techniques to characterise and forecast implied volatility in foreign exchange markets. In particular, we examine the daily implied volatility curves of FX options, namely; ...
  • Game on! students' perceptions of gamified learning 
    Buckley, Patrick; Doyle, Elaine; Doyle, Shane (International Forum of Educational Technology & Society, 2017)
    Gamification is presented in the literature as a pedagogical innovation that may increase student engagement and enhance learning. This study explores students’ perceptions of a gamified learning intervention deployed in ...
  • Gas storage valuation under multifactor Lévy processes 
    Cummins, Mark; Kiely, Greg; Murphy, Bernard (Elsevier, 2018)
    A practical problem for energy companies is instituting a consistent framework across its supply and trading activities to deliver on all-important P&L and at-Risk reporting requirements. With a focus on storage assets and ...
  • Hazard screening methods for nanomaterials: a comparative study 
    Sheehan, Barry; Murphy, Finbarr; Mullins, Martin; Furxhi, Irini; Costa, Anna L.; Simeone, Felice C.; Mantecca, Paride (MDPI, 2018)
    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 ...
  • Health policy and the policymaking system: a case study of primary care in Ireland 
    Kelly, Niall; Garvey, John; Palcic, Dónal (Elsevier, 2016)
    In 2001 the Irish government published a reforming policy intended to modernise and expand the delivery of primary care in Ireland. Fifteen years later, the Irish health system remains beset by problems indicative of a ...
  • Inflation and the subsequent timing of the Chinese stock market 
    Hong, Hui; O'Brien, Fergal; Ryan, James (Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia, 2014)
    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 ...
  • A market consistent gas storage modelling framework: valuation, calibration, & model risk 
    Kiely, Greg (University of Limercik, 2016)
    A typical natural gas derivatives book within an energy trading business, bank, or even large utility will generally be exposed to two broad categories of market risk. The first being outright price volatility, where ...
  • Mitigating employer liability for producers and users of engineered nano materials 
    McAlea, Eamonn (University of Limerick, 2015)
    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, ...
  • "No accounting for these people”: Shell in Ireland and accounting language 
    Killian, Sheila (Elsevier, 2010)
    Accounting lays claims to be the language of business: a clear, technical, unambiguous means of communication for decisions on investment and economic development. Accounting concepts have increasingly entered mainstream ...

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