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Outputs (64)

Alternative national accounting: From monetary to social cost accounting (2021)
Digital Artefact
Berger, S., & Richard, J. (2021). Alternative national accounting: From monetary to social cost accounting. [Online]

Today the world is facing multiple social and ecological crises, which cause human suffering that could be avoided through changes in accounting systems. Firstly, the accounting of large international firms and its concomitant national growth account... Read More about Alternative national accounting: From monetary to social cost accounting.

Earnings management techniques in the context of Italian unlisted firms (2021)
Journal Article
Matonti, G., Iuliano, G., Palazzi, F., & Tucker, J. (2021). Earnings management techniques in the context of Italian unlisted firms. African Journal of Business Management, 15(2), 79-92. https://doi.org/10.5897/AJBM2021.9199

Our research expands the earnings management (EM) literature for Italian unlisted firms by investigating the drivers of both accrual-based (AEM) and real activity-based (REM) earnings management. According to prior literature, the reliability of fina... Read More about Earnings management techniques in the context of Italian unlisted firms.

Understanding a pandemic: The power of administrative data (2021)
Book Chapter
Waind, E., Ritchie, F., Bailey, N., Caskie, P., Morrison-Rees, S., Lowe, S., & Webster, N. (2021). Understanding a pandemic: The power of administrative data. In Productivity and the Pandemic. Edward Elgar Publishing

This chapter is taken from the book Productivity and the Pandemic. It suggests how administrative data is essential to understanding what is happening now, and what happpens next.

Individualism and attitudes towards reporting corruption: Evidence from post-communist economies (2021)
Journal Article
Amini, C., Douarin, E., & Hinks, T. (2022). Individualism and attitudes towards reporting corruption: Evidence from post-communist economies. Journal of Institutional Economics, 18(1), 85-100. https://doi.org/10.1017/s1744137420000648

Individualistic values are often presented as promoting economic development; however, their links to relevant behaviour and preferences at the micro-level remain under-explored. Here we investigate the relationship between individualistic values and... Read More about Individualism and attitudes towards reporting corruption: Evidence from post-communist economies.

Microdata access and privacy: What have we learned over twenty years? (2021)
Journal Article
Ritchie, F. (2021). Microdata access and privacy: What have we learned over twenty years?. Journal of Privacy and Confidentiality, 11(1), 1-8. https://doi.org/10.29012/jpc.766

Felix Ritchie reflects on lessons learned in twenty years of microdata access in the UK and Canada. Based on his contribution to the panel on "Privacy And Microdata Access: Two Worlds Colliding?" at the October 2020 Canadian Research Data Centre Netw... Read More about Microdata access and privacy: What have we learned over twenty years?.

How different is heterodox economists' thinking on teaching?: A contrastive evaluation of interview data (2021)
Journal Article
Mearman, A., Berger, S., & Guizzo, D. (2022). How different is heterodox economists' thinking on teaching?: A contrastive evaluation of interview data. Review of Political Economy, 34(1), 45-68. https://doi.org/10.1080/09538259.2020.1869402

This paper explores how differently heterodox and mainstream economists think about teaching. It draws on data from interviews with sixteen leading heterodox economists, which we analyse according to the principles of thematic analysis. We find consi... Read More about How different is heterodox economists' thinking on teaching?: A contrastive evaluation of interview data.

Financial resilience, income dependence and organisational survival in UK charities (2021)
Journal Article
Green, E., Ritchie, F., Bradley, P., & Parry, G. (2021). Financial resilience, income dependence and organisational survival in UK charities. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 32, 992–1008. https://doi.org/10.1007/s11266-020-00311-9

The financial well-being of the charity sector has important social implications. Numerous studies have analysed whether the concentration of income in a few sources increases financial vulnerability. However, few studies have systematically consider... Read More about Financial resilience, income dependence and organisational survival in UK charities.