Browsing by Author "Gleadle, Pauline"

Now showing items 1-4 of 4

    • Accounting for business models : Increasing the visability of stakeholders 

      Haslam, Colin; Tsitsianis, Nicholas; Andersson, Tord; Gleadle, Pauline (2015-01-23)
      This paper conceptualises a firm’s business model employing stakeholder theory as a central organising element to help inform the purpose and objective(s) of business model financial reporting and disclosure. Firms interact ...

    • Critical Accounts and Perspectives on Financialization 

      Gleadle, Pauline; Haslam, Colin; Yin, Ya (2014-02-28)
      This special issue presents a series of papers about financialization and it follows on from a concern, expressed within CPA, about clarifying the ‘problematics of financialization’ (Haslam, 2010). This critical challenge ...

    • Real Estate Investment Trusts (REITS) : A new business model in the FTSE100 

      Haslam, Colin; Tsitsianis, Nicholas; Andersson, Tord; Gleadle, Pauline (2015-12)
      This paper is about the Real Estate Investment Trust (REIT) business model. REITs benefit from tax concessions and Fair Value Accounting (FVA) practices. REITs distributing over 90 percent of profits can obtain tax concessions ...

    • UK bio pharma : Innovation re invention and capital at risk 

      Haslam, Colin; Tsitsianis, N.; Gleadle, Pauline (Institute of Chartered Accountants of Scotland, 2011-07)
      Small and medium enterprise (SME) bio-pharmas play a significant role in the development of a knowledge-based competitive economy because they act as an incubator of creativity for the development of pharmabased products ...