High concept, low blow
Section 3860 attempts to deal with disclosure and presentation of financial instruments and their complexities, as recommended by the Accounting Standards Board (AcSB). Every financial statement, with high or low shares, submitted by any company for an audit or review, is affected by the recommendations. Income statements is affected because of the requirement that dividends should be regarded as an expense item and not as an equity charge.
Publication Name: CA Magazine
A comparative analysis of the market model and the multiple-factor market model
A comparative study of the multiple-factor market model and the traditional market model was conducted using the J. Patell framework to see which model is more effective in the information content studies of multinational firms. Results indicate that the multiple-factor market model is more preferable than the traditional market model in the classification of investor beliefs for long-event-window study research.
Publication Name: Journal of Business Finance and Accounting
Total factor productivity - a misleading concept
This paper shows total factor productivity to be inappropriate as a measure of technical change in the light of present day technological progress. Productivity of labor is suggested instead
Publication Name: Banca Nazionale Del Lavoro Quarterly Review
- Abstracts: Economic analysis of Campylobacter control in the Dutch broiler meat chain. Asymmetric price transmission due to market power in the case of supply shocks
- Abstracts: Value creation by company-consumer interaction. Dynamics of repeat buying for packaged food products. Discriminant analysis of consumer interest in buying locally produced foods
- Abstracts: Reinventing trust. Angel investors and the market for angel investments. Beating interest chill
- Abstracts: Consolidation principles and practices for the UK government sector. part 2 Economic rates of return: an extension
- Abstracts: Why shared meanings have no place in structuration theory: a reply to Scapens and Macintosh. Exotic BSE theory from NZ