Journal of Business Finance and Accounting 1993 - Abstracts

Journal of Business Finance and Accounting 1993
Accounting for new financial instruments.BusinessMiltz, D., Sercu, P.
Accounting for non-majority-owned intercorporate investments: a cashflow assessment of alternative methods.BusinessMcKinnon, Sharon M., Halvorsen, Katherine Taylor
An agency-theoretic perspective on participation clauses in loan contracts.BusinessSchnabel, Jacques A.
Analytics of duration and convexity for bonds with embedded options: the case of convertibles. (convertible bonds)BusinessMehran, Jamshid, Homaifar, Ghassem
An assessment of the effective annual rate method as a basis for making accounting allocations.BusinessPope, P.F., Draper, P.R., McInnes, W.M.
A note on taxation and the leasing discount rates.BusinessPointon, John
A note on the optimal cutoff point in bankruptcy prediction models.BusinessHsieh, Su-Jane
A note on the stability of the intertemporal relationships between the Asian-Pacific equity markets and the developed markets: a non-parametric approach.BusinessCheung, Yan-Leung
Arbitrage pricing theory and the investment horizon.BusinessParhizgari, A.M., Dandapani, K., Prakash, A.J.
A regret-theoretic explanation of corporate dividend policy. (Regret Theory dominates managers' dividend policy decisions)BusinessGhosh, Chinmoy
Asset characteristics and corporate debt policy: an empirical test.BusinessChung, Kee H.
A test of the tax-induced leverage hypothesis in convertible securities: a note.BusinessDavidson, Wallace N., Glascock, John L., Won Jon Koh
Auditor choice and audit fee determinants.BusinessThornton, Daniel B., Moore, Giora
Capital investment appraisal techniques: a survey of current usage.BusinessSangster, Alan
Corporate operating performance around the proxy contest.BusinessMukherjee, Tarun K., Varela, Oscar
Cost-volume-profit anlysis under uncertainty when the firm has production flexibility. (break-even analysis research assuming prduction flexibility)BusinessChung, Kee H.
Deregulation and the volatility of UK stock prices.BusinessPeel, David A., Pope, Peter F., Yadav, Pradeep K.
Determinants of goodwill amortization period.BusinessHall, Steven C.
Disclosure in Japanese corporate annual reports.BusinessCooke, T.E.
Earnings management and corporate ownership structure: an examination of extraordinary item reporting. (earnings management directly affected by corporation structure)BusinessDempsey, Stephen J., Schroeder, Nicholas W., Hunt, Herbert G.
Effects of small business accounting bases and accountant service levels on loan officer decisions.BusinessBaker, William M., Cunningham, Gary M.
Ex-dividend equity pricing under UK tax regimes. (United Kingdom)BusinessMenyah, Kojo
How do small firms make inventory accounting choices?BusinessKuo, Horng-Ching
Integration vs segmentation in the Korean stock market.BusinessLee, Jason, Cheung,C. Sherman
Leverage, resource allocation and growth. (debt equity ratios)BusinessGhosh, Dilip K., Sherman, Robert G.
Margin requirements and the behavior of silver futures prices.BusinessMa, Christopher K., Kao, G. Wenchi, Frohlich, C.J.
Market timing abilities of fund managers: parametric and non-parametric tests.BusinessKoh, Francis, Phoon, Kok-fai, Tan, Cheong-hin
Mathematical modelling and stochastic simulation of accounting alternatives.BusinessSutcliffe, Charles, Rees, William
Motives for going public and underpricing: new findings from Korea.BusinessLee, Jason, Krinsky, Itzhak, Kim, Jeong-bon
Nonlinearities in emerging foreign capital markets.BusinessSewell, Susan P., Stansell, Stanley R., Insup Lee, Pan, Ming-shiun
Organizational structure and intrafirm transfer prices for interdependent products.BusinessSchroeder, Douglas A.
Reinterpretation of the shareholder gains in selloff transactions.BusinessDavidson, Wallace N., Cheng, Lois T. W.
Returns to shareholders in successfully defended takeover bids: UK evidence 1975-1984. (hostile bids improve economic returns to target and bidder companies)BusinessParkinson, Christine, Dobbins, Richard
Rights issues and perceived growth rate dilution.BusinessPatterson, Cleveland S., Ursel, Nancy D.
Shareholder wealth effects of management changes.BusinessMahajan, Arvind, Lummer, Scott
Should all tax-exempt borrowers with investment-grade quality acquire creditratings?BusinessHsueh, L. Paul, Liu, Y. Angela
Simple resource allocation rules: a note on a generalisation.BusinessStark, Andrew W.
Stock returns and classification pattern of firm-specific financial variables: empirical evidence with Finnish data.BusinessMartikainen, Mark
The assessment of predictive accuracy and model overfitting: an alternative approach.BusinessStone, Mary, Rasp, John
The auditor's going concern decision: some UK evidence concerning independence and competence.BusinessBarnes, Paul, Hooi Den Huan
The effects of the information and data properties of financial ratios and statements on managerial decision quality.BusinessIselin, Errol R.
The integration of European stock markets: the case of the banks.BusinessForbes, William P.
The post-listing return performance of unseasoned issues of common stock in Hong Kong.BusinessMcGuiness, Paul
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