IAR_FM-16-1.qxd 7/20/2009 8:51 PM Page i 2009 Volume 16, Number 1, Summer 2009, ISSN 0791-9638 The Irish Accounting Review The Journal of the Irish Accounting and Finance Association IAR_FM-16-1.qxd 7/20/2009 8:51 PM Page ii This journal was typeset by Ark Imaging for Blackhall Publishing Lonsdale House Avoca Avenue Blackrock Co. Dublin Ireland e-mail:
[email protected] www.blackhallpublishing.com © Irish Accounting and Finance Association, 2009 ISSN: 0791-9638 A catalogue record for this book is available from the British Library. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior, written permission of the publisher. This book is sold subject to the condition that it shall not, by way of trade or otherwise, be lent, resold, hired out, or otherwise circulated without the publisher’s prior consent in any form of binding or cover other than that in which it is published and without a similar condition including this condition being imposed on the subsequent purchaser. Printed in England by Athenaeum Press Ltd. IAR_FM-16-1.qxd 7/20/2009 8:51 PM Page iii THE IRISH ACCOUNTING AND FINANCE ASSOCIATION OBJECTIVES The Irish Accounting Association was founded in 1987 to bring together academ- ics from all parts of Ireland in order to advance teaching and research in Accounting and related disciplines. In 1991, the name and objectives were changed to include Finance.