Accounting for non-majority-owned intercorporate investments: a cashflow assessment of alternative methods

Article Abstract:

A study on the accuracy of the cost, equity and market value methods of accounting in predicting future cashflows oflong term intercorporate investments is discussed. Each of the three methods are used to determine the income streams of the 148 companies used in the study. Each of these income streams are then compared with the income stream measured by the annualized cash yield. Results of the study show that the equity method is the most accurate of the three methods in predicting future cashflows.

Accounting, auditing, & bookkeeping, Accounting

---

Mean reversion in the short horizon returns of UK portfolios

Article Abstract:

Research designed to identify whether UK short horizon portfolio returns contain quickly decaying mean reverting predictable elements is presented. There is only a weak link between the size of firms within a portfolio and the extent to which portfolio returns are mean-reverting.

---

A test of the persistence in the performance of UK managed funds

Article Abstract:

Investment trust performance in the UK on funds from 1989-1995 is examined.

Investment companies

Similar abstracts:

• Abstracts: Accounting for Common Services in the Government of Canada: Mirage or Oasis? Governments are different
• Abstracts: The Americans head for Pisek. Logit receives investment incentives
• Abstracts: Financial instruments: going international? More rubbish for the shareholders' bin
• Abstracts: The accountant and the fund manager. MDP: an unstoppable professional vehicle?
• Abstracts: The pension marriage penalty. For Pensions, are more rates better?. Pension reform: a bipartisan experiment

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.