Colin Haslam
YOU?
Author Swipe
View article: A ‘Distributional Apparatus’ for real estate: Fair value accounting and the assetization of UK property
A ‘Distributional Apparatus’ for real estate: Fair value accounting and the assetization of UK property Open
Research on housing financialization argues that property assets are important stores of value that collateralise global systems of financial accumulation. Yet remarkably little is known about how those assets are constructed, valued and g…
View article: Place and mobility in Wales: Challenges and opportunities for reducing car use in a car-dependent, low-density country
Place and mobility in Wales: Challenges and opportunities for reducing car use in a car-dependent, low-density country Open
The related concepts of 15‐minute city and 20‐minute neighbourhood have gained increased attention, contributing to planning and transport strategies and policies in many cities with the objectives of reducing car use, boosting local econo…
View article: An empirical evaluation of the impact of agency conflicts on the association between corporate governance and firm financial performance
An empirical evaluation of the impact of agency conflicts on the association between corporate governance and firm financial performance Open
Purpose The study aims to predict and understand the conditions under which the association between corporate governance and a company's financial performance is positive or meaningful by empirically accounting for agency conflicts. This s…
View article: Unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism – A response to Karthik Ramanna
Unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism – A response to Karthik Ramanna Open
Karthik Ramanna’s article titled “unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism” provides a critical insight into how Fair Value Accounting (FVA) was incorporated into the conceptual framework for…
View article: Against hollow firms : repurposing the corporation for a more resilient economy
Against hollow firms : repurposing the corporation for a more resilient economy Open
The Covid-19 pandemic is revealing latent weaknesses at large, well-established companies who may now require state support. This report argues that those weaknesses pre-date the current pandemic and are a consequence of excesses in the no…
View article: (How) does productivity matter in the foundational economy?
(How) does productivity matter in the foundational economy? Open
Academics and policy makers have increasingly recognised the importance of mundane economic activities – variously termed foundational or everyday. The foundational or everyday economy is now featuring in local industrial strategy and econ…
View article: Accounting for the future: How will corporate business models deliver sustainability?
Accounting for the future: How will corporate business models deliver sustainability? Open
This paper considers the information value of carbon-emissions disclosures for investors. Our argument is that Financial Institutions (FIs) do need to map the carbon-financial intensity of corporate activities so as to provide investors wi…
View article: The Current Challenges for EU Company and Financial Law and Regulation
The Current Challenges for EU Company and Financial Law and Regulation Open
European company and financial law and regulation have been evolving over time along with business and financial practices. The resulting ‘social licence’ established by company and financial law and regulation aimed to balance the granted…
View article: Rethinking Financial Reporting: Reinstating the Social License of Limited Liability
Rethinking Financial Reporting: Reinstating the Social License of Limited Liability Open
Shyam Sunder’s monograph ‘Rethinking Financial Reporting: Standards, Norms and Institutions’ explores the extent to which it is possible to deliver ‘better financial reporting’ so as to support investment decision making and valuation. In …
View article: Financialization : Stress testing the adoption of Fair Value Accounting (FVA): Fragility and instability in financialized firms
Financialization : Stress testing the adoption of Fair Value Accounting (FVA): Fragility and instability in financialized firms Open
This is an Accepted Manuscript of a book chapter published by Routledge in Robin Roslender ed., The Routledge Companion to Critical Accounting, on September 2017, available online at: https://www.routledge.com/The-Routledge-Companion-to-Cr…
View article: Real Estate Investment Trusts (REITS): A new business model in the FTSE100
Real Estate Investment Trusts (REITS): A new business model in the FTSE100 Open
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 for their sh…
View article: Accounting for Business Models: Increasing the Visibility of Stakeholders
Accounting for Business Models: Increasing the Visibility of Stakeholders Open
Purpose: 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. Framework: Firms inte…