Accounting & Finance news
Gas will replace oil in the UK – with or without fracking
Fracking might be unpopular with the public and many politicians but gas is still a good bet, says Mark Shackleton, writing in The Conversation.
UK GAAP or IFRS: The £3.8 bn corporate tax losses research
Getting UK corporate tax more into line with an accrual-based accounting system – such as the IFRS – would lead to less volatility: an economy with less unexpected declines, and quicker expected recoveries, argue Lancaster's Igor Goncharov and Martin Jacob from WHU on the Global Accountant website.View article on the Global Accountant website
Mind your language
In an opinion piece in Global Banking & Finance Review, Professor Steve Young describes research into how new techniques from computer science and corpus linguistics can be used to analyse data from 'narrative information' in the financial markets.View on the Global Banking & Finance Review website
Top managers’ pay reveals weak link to value
The FT reports on research by Lars Helge Hass, Jiancheng Liu, Steve Young and Zhifang Zhang, of Lancaster's Department of Accounting and Finance, which found there was little correlation between the key performance indicators that companies highlighted to shareholders and the measures used to incentivise and reward senior staff.View article on FT website
LUMS top for ‘research power’ in UK research ranking
Lancaster University Management School (LUMS) is the most research-intensive business school in the UK, according to the Research Excellence Framework (REF 2014) published 18 December 2014.