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UK corporation taxation arrangements, part one: changes ahead? (2015)
Newspaper / Magazine
Steven, G. (2015). UK corporation taxation arrangements, part one: changes ahead?

If Scotland gained control of corporation tax, tax residence would become a big issue for many companies on both sides of the border. In a two-part series, Grahame Steven, Lecturer and Teaching Fellow at Edinburgh Napier University, explains the poss... Read More about UK corporation taxation arrangements, part one: changes ahead?.

Management Accounting: Sales mix and quantity variances. (2015)
Journal Article
Steven, G. (2015). Management Accounting: Sales mix and quantity variances. Financial Management -London-,

Where a business sells more than one product to the same market, it can subdivide any sales volume variances that it derives into their constituent quantity and mix variances. Analysing these may reveal some crucial market intelligence.

Financial reporting with XBRL and its impact on the accounting profession (2015)
Thesis
Wang, Z. Financial reporting with XBRL and its impact on the accounting profession. (Thesis). Edinburgh Napier University. http://researchrepository.napier.ac.uk/id/eprint/9169

Since 2010, XBRL (eXtensible Business Reporting Language) has been widely adopted throughout the world. In 2013, both the HMRC (Inland Revenue) and Companies House in the UK accepted XBRL in the iXBRL (inline XBRL) format. Investors have had to face... Read More about Financial reporting with XBRL and its impact on the accounting profession.

Permanent establishment. (2015)
Presentation / Conference Contribution
Steven, G. (2015, January). Permanent establishment

The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors (2014)
Journal Article
Huang, Z., & Gao, S. (2014). The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors. Journal of Chinese Economic and Foreign Trade Studies, 7(3), 173-192. https://doi.org/10.1108/jcefts-02-2015-0009

Purpose – The purpose of this study is to examine the usefulness of derivative disclosures from the
perspective of Chinese institutional investors in relation to their investment decision-making.
Design/methodology/approach – This study uses semi-s... Read More about The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors.

Absorption Costing. (2014)
Journal Article
Steven, G. (2014). Absorption Costing. Financial Management -London-,

Compensation consultants and CEO pay (2014)
Journal Article
Kabir, R., & Minhat, M. (2014). Compensation consultants and CEO pay. Research in International Business and Finance, 32, 172-189. https://doi.org/10.1016/j.ribaf.2014.05.003

The study examines the practice of employing multiple compensation consultants. Examining data of a sample of UK companies over the period 2003–2006 we find that CEOs receive higher equity-based pay when firms employ more than one compensation consul... Read More about Compensation consultants and CEO pay.

Investors’ Reactions to Analysts’ Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift (2014)
Journal Article
Hou, T. C.-T., Hung, W., & Gao, S. S. (2014). Investors’ Reactions to Analysts’ Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift. Journal of Accounting, Auditing and Finance, 29(3), 238-259. https://doi.org/10.1177/0148558X14530129

This study examines the relationship among analysts’ earnings forecast revisions, information uncertainty, and stock returns and provides new evidence that stock price drift occurs after analysts’ earnings forecast revisions. Using data from the Aust... Read More about Investors’ Reactions to Analysts’ Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift.

Balanced Scorecard: Performance Management (2014)
Journal Article
Steven, G. (2014). Balanced Scorecard: Performance Management. Financial Management -London-,

There is no such thing as a perfect performance measurement system – and the balanced scorecard is no exception. But over the past two decades its creators have refined, augmented and popularised their invention worldwide.