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The qualitative characteristics of decision-useful financial information (as set out in the revised March 2018 Conceptual Framework for financial reporting of the International Accounting Standards Board [IASB]) are fundamental for standard setting relied on by companies when making accounting policy changes and choices. However, there has not been an overarching universally agreed conceptual context of the qualitative characteristics. This paper aims to study the completeness of the qualitative characteristics towards suggesting a revision of the Conceptual Framework.

The present study evaluated the completeness of these qualitative characteristics using Foucauldian critical discourse analysis and content analysis paradigms to elucidate the inclusion conundrum. Foucauldian analysis allowed focus on power relationships, governmentality and subjectification in accounting society, as expressed through language and practices of the IASB who ultimately decide on the qualitative characteristics. Content analysis was used to analyse data collected via interviews with preparers and users of banks’ accounts, changes in banks’ accounting policies after the conceptual framework was published and comment letters from banks who wrote to the IASB.

Novel findings from this study revealed the potential significant omissions of the constraints of “materiality”, “transparency” and “regulatory/supervisory framework”. Also, surrounding the qualitative characteristics having been shown to be valid and includable, the adjective “decision-useful” reinstated in the chapter title and the IASB project team technical writers needing to show completeness of attention to all comments.

From these findings, a freshly formulated chapter in the conceptual framework on the qualitative characteristics can now be submitted for consideration by the IASB, with potential for international post-implementation review.

Do these reference requests sound familiar? “I need to know what has happened on this day in history. Can you help me?” Or, “I'm doing a paper on Thornton Wilder. He was born on 17 April. Can you tell me who else was born on that day?” Or, “Are any national or regional anniversaries coming up next Friday?” These questions call for a special type of reference work—a book of days. A book of days (or day book) lists important events that have occurred on each day of the year throughout history, and is arranged by month and day. These works often include not only historical, cultural, and literary events, but also the dates of the births and deaths of notable people, commemorative days of saints, and special anniversaries. A book of days, for example, can reveal that historians Will and Ariel Durant were married in New York City Hall on Halloween in 1913, or that Hart Crane and Ernest Hemingway were born on the same day in 1899 (21 July). This article will review some of the more useful books of days that are often found in reference collections—works that are uniquely suited to answer questions about each day of the year.

This paper describes the personal history and intellectual development of Morris B. Holbrook (MBH), a participant in the field of marketing academics in general and consumer research in particular.

The paper pursues an approach characterized by historical autoethnographic subjective personal introspection or HASPI.

The paper reports the personal history of MBH and – via HASPI – interprets various aspects of key participants and major themes that emerged over the course of his career.

The main implication is that every scholar in the field of marketing pursues a different light, follows a unique path, plays by idiosyncratic rules, and deserves individual attention, consideration, and respect … like a cat that carries its own leash.

In the case of MBH, like (say) a jazz musician, whatever value he might have depends on his originality.

The intent of this paper is to provide an overview of the principal provisions of the Terrorism Risk Insurance Act of 2002 (the ‘Act’),1 which became law in the USA on 26th November, 2002, and the practical effects which the Act has had on the state of terrorism insurance coverage as it had evolved between 11th September, 2001 and the passage of the Act. The Act voids some of the exclusions which had made their way into insurance policies (particularly post‐9/11) relating to losses from certain ‘acts of terrorism’ (as defined by the Act) and requires insurers meeting certain criteria to ‘make available’ terrorism insurance coverage to their insureds. The Act also establishes a temporary federal reinsurance programme which provides a system of shared public and private compensation for insured losses resulting from certain certified acts of terrorism. From the standpoint of the average insured, however, the practical impact of the Act has been far less dramatic than may appear on the face of it. As The Department of the Treasury explained in its Final Rule,2 one of the main purposes of the Act was to address market disruptions that resulted in the aftermath of the September 11th terrorist attacks on the USA and to ensure the availability and affordability of property and casualty insurance for certain risks associated with acts of terrorism. In addition, the Act was designed to provide a transitional period for the private insurance markets to stabilise, thereby allowing insurance companies to resume pricing terrorism insurance coverage. The Act also sought to build capacity in the insurance industry to absorb any future losses, while preserving insurance regulation and consumer protections in the individual states.

How can you be a good mentor? How can you pass on your wisdom? How can you help people to find their answers to challenges? Mentoring now plays a key role in organisations that wish to pass on their hard earned wisdom. But how to ensure that such an approach works? This article explores issues you may wish to consider when: selecting mentors; defining the role of mentors; and running a mentoring session. The article also illustrates the classic “Five C” model for helping people to focus on their challenges; choices; consequences; creative solutions; and conclusions. Good mentors create a “stimulating sanctuary”. They help people to build on their strengths, find solutions and achieve ongoing success. This article gives a snapshot of key elements to bear in mind when introducing mentoring into your organisation.

The 11th September terrorist attacks on America continue to affect the corporate real estate industry, and this paper is intended to address a number of those ongoing effects. It first discusses property insurance coverage in general and then proceeds to analyse whether damage from acts of terrorism is covered under pre‐11th September and post‐11th September property insurance polices. It also addresses the current status of proposed US Government intervention as a terrorism insurance backstop. It then describes the strategies which certain clients located within the areas directly affected by the terrorist attacks implemented in order to be able to gain immediate access to alternative space. Finally it examines selected lease clauses to which landlords and tenants should pay closer attention in light of the terrorist attacks, including operating expense provisions, force majeure provisions, waiver of subrogation provisions, use prohibitions and alteration provisions.

Past consumer behavior researchers contend that there is a significant relationship between a consumer's religious affiliation and a number of consumption related variables. Based on Worthington et al.'s multi‐dimensional approach this paper aims to examine the concept of consumer religious commitment in the marketing domain.

Using cross‐sectional data of 425 respondents this research examines the outcomes of the direct influence of consumer religious commitment on two outcomes, namely, store loyalty and complaint intentions.

Results of the study indicate that consumer religious commitment significantly influences store loyalty and complaint intentions.

The paper offers prescriptive insights for managers, who may see potential value of consumer religiosity as a market segmentation tool.