Browsing University of Hertfordshire by Author "Lee, Edward"

Now showing items 1-9 of 9

    • Accounting for the financialized UK and US national business model 

      Andersson, Tord; Lee, Edward; Theodosopoulos, Grigorios; Yin, Ya Ping; Haslam, Colin (2014-02)
      The term ‘business model’ (BM) is generally used to describe the possibilities of transforming corporate activities and business functions (Osterwalder et al,2005 and Magretta,2002) In this paper we argue that our understanding ...

    • Accounting for voluntary hospices in England: A business model perspective 

      Lee, Edward; Haslam, Colin; Theodosopoulos, Grigorios; Tsitsianis, Nicholas (2018-07)
      This paper accounts for the sustainability of voluntary hospices in England that provide palliative end of life care for patients. A critical evaluation of the challenges facing hospices in England can be located within a ...

    • Corporate strategy financialized : Conjuncture, arbitrage and earnings capacity in the S&P500 

      Andersson, T.; Haslam, C.; Katechos, G.; Tsitsianis, N.; Lee, Edward (2010-09-01)
      The conjuncture that ushered in the era of shareholder value served to embed capital market expectations into corporate governance aligning management and shareholder interests. Market arbitrage focussed on modifying ...

    • Financialization directing strategy 

      Andersson, T.; Haslam, C.; Tsitsianis, N.; Lee, Edward (2008)
      This paper constructs an account of how financialization is directing strategy in the S&P 500. Financialization describes how changes in US accounting regulations require firms to account for the market value of capital ...

    • A financialized account of corporate governance 

      Andersson, Tord; Haslam, Colin; Lee, Edward; Tsitsianis, N. (Palgrave Macmillan, 2008)
      The debate on international business behaviour is located within a “productionist” framework which is used to reveal similarities and differences in the corporate governance of multinational business. A “financialized” ...

    • Financialized accounts : A stakeholder account of cash distribution in the S&P 500 1990-2005 

      Andersson, Tord; Haslam, Colin; Lee, Edward; Tsitsianis, N. (2007)
      In this paper, we construct a financialized account of corporate restructuring in S&P 500 survivor firms where corporate transactions are accounted for at fair value or are marked to market. Accounting practitioners are ...

    • Financialized accounts : Restructuring and return on capital employed in the S&P 500 

      Andersson, Tord; Haslam, Colin; Lee, Edward (2006-03)
      A central feature of financialization is the argument that the relative autonomy of management has been realigned with the interests of shareholders and their demand for higher returns on capital employed (ROCE). This paper ...

    • Financialized accounts: Share buy-back, mark to market and holding the financial line in the S&P500 

      Andersson, Tord; Haslam, Colin; Lee, Edward; Tsitsianis, N. (2007-06)
      In recent years the US corporate sector has deployed more cash from operations to finance the repurchase of outstanding share capital for treasury stock. Shares repurchased for treasury stock can help flatter earnings per ...

    • Off-shoring and out-sourcing for shareholder value : promise versus reality 

      Yin, Ya Ping; Lee, Edward (2012-03)
      Corporate restructuring through off-shoring and out-sourcing is widely regarded as necessary for transforming cost structure and return on capital, particularly in situations of severe price erosion in globally competitive ...