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Now showing items 11-20 of 39
The effects of functional fixation on relative performance evaluations.
(1997)
The direction of a change in performance measure outcomes (increase versus decrease) and ambiguity (high versus low) were manipulated in a 2 X 2 between-participants experiment. Participants were business students in ...
The market reaction to disclosures related to goodwill after SFAS No. 142.
(2005)
Abstract not available.
An analysis of the tax-rate differential between ordinary and capital gains tax-rates and its effect on the structure of corporate payouts.
(2001)
Prior studies mention the difference between ordinary and capital gains tax rates as one possible factor contributing to the growth in share repurchases. However, the relation between the tax-rate differential and buybacks ...
The impact of size and source of nonarticulation on the information content of reported cash flows from operations.
(2001)
Early research into the information content of operating cash flows relied on estimates derived from information in the income statement and changes in balance sheet items. Since 1988 firms have been required to present a ...
An evaluation of the staff functions of internal auditing
(1982)
Internal auditing is a staff function common to all organizations. Institutional research is a staff function unique to institutions of higher education. Both functions are internal to the organization, conduct appraisals ...
A financial analysis into the nature of corporate giving.
(1982)
The analysis of giving is based on the reaction of giving to the following financial variables: the cost of giving, liquidity, financial leverage, advertising, unemployment level, return on equity, dividend payout, and ...
An examination of the factors affecting the judicial assessment of continuity of interest in corporate reorganizations.
(1983)
While this approach might appear to be sustainable on a theoretical basis, a flaw exists in the reorganization environment which has prevented the attainment of widespread equitable results. That is, given the very high ...
The joint-effects of conservatism and market inefficiency on the returns-earnings relation.
(2005)
I investigate the implication of the joint effects of accounting conservatism, growth, and market inefficiency for earnings response coefficients (ERCs). Penman and Zhang (2002) earn positive future returns using a strategy ...