Pension accounting information and firm value: An analysis of FTSE 100 companies.

This study is among the first to take known results in pension accounting and use a sample of UK listed FTSE 100 companies to show that the results are mostly the same as in previous research (on the US companies) into associations between pension accounting information and firm value. We investigate the association between published pension accounting information and the market value of a sample of UK listed FTSE 100 companies in the ten-year period 2006 to 2015. We analyse UK listed firms that report under the IFRS accounting framework (IAS 19), which is a contribution to earlier literature that concentrated on US listed firms that report under the US (FASB) accounting framework that has significantly different pension accounting rules to the IFRS accounting framework.

Impact of Entrepreneurship on the Quality of Public Health Sector Institutions and Policies.

The purpose of this paper is to investigate whether public health entrepreneurship principles implementation in the public health sector are alternative ways of promoting an immediate improvement of healthcare infrastructure. To contribute to the literature on the impact of public health entrepreneurship on public healthcare infrastructure, we estimate two empirical models, with the first model having institutions and the second model having public healthcare policies as the dependent variable. Our empirical analysis is based on the WHO international health regulation data for all WHO member countries (in order to achieve a balanced panel, we decided to retain 192 of them), covering the period from 2010 through to 2019.

Business innovation modes and their impact on innovation outputs: Regional variations and the nature of innovation across EU regions.

This work contributes to the literature on innovation systems and, in particular, delivers a thorough analysis on business innovation modes across a range of regional contexts. This analysis refers to the strand of literature on STI (Science and Technology-based Innovation) and DUI innovation modes (Innovation based on learning-by-Doing, learning-by-Using, learning-by-Interacting) that have been intensely debated over the past few years. It is a relevant area of research because it discusses the most effective innovation mode adopted by firms and their regions in the context of increasing global competition.