Superstardom and Institutional Investor’s All‐British Research TeamManagerial Finance - Tập 28 Số 1 - Trang 1-13
Outlines previous research on the security analyst “superstar” phenomenon, including the stochastic model of Yule and Simon. Applies this to data on the 1986‐1997 selections for the Institutional Investor’s All‐British Research First Team (ABRT) and finds that it does not explain the distribution, i.e. that selection does appear to be based on skill rather than luck. Considers consistency with oth...... hiện toàn bộ
Determinants of Electric Utility BetasManagerial Finance - Tập 12 Số 4 - Trang 1-3
Determinants of Electric Utility Betas. One important aspect of utility regulation is the estimation of cost of equity capital of the firm. Several techniques have been used to estimate the cost of equity, including the discounted cash flow model and the capital asset pricing model (CAPM). CAPM has its foundations in modern portfolio theory and its application has generated a lot of controversy — ...... hiện toàn bộ
Multinationality of US corporations: the auditing implicationsManagerial Finance - Tập 24 Số 5 - Trang 29-41
Explains the auditing problems encountered by multinational companies under the US Foreign Corrupt Practices Act and the Regulation of Technology Transfers and the complications of resource allocation in countries with different cultures to the USA. Highlights currency fluctuations, human resources and environmental audit. Lists some of the differences between US and foreign auditor independence a...... hiện toàn bộ
GLOBAL ACCOUNTING STANDARD STATEMENT: BASIS FOR INCREASED VALUEManagerial Finance - Tập 17 Số 5 - Trang 14-21
Adoption of mental horizons of a global nature have prompted a variety of interests and developments. The trend will continue, especially in the areas of economics and business. This development has been accompanied by the globalisation and increased interest in international equity and credit investments and the development of currency, money, capital, and even commodities markets.
THE FINANCING OF MERGERS AND ACQUISITIONS — A REVIEW OF RECENT DEVELOPMENTSManagerial Finance - Tập 16 Số 4 - Trang 3-28
Over recent years an increasing amount of funds has been committed to mergers and acquisitions in the UK. Expenditure rose nearly tenfold from £2.3bn in 1983 to £22.1bn in 1988. This surge in spending has continued despite fears over economic trends, both domestic and international, and shocks in financial markets, notably the global col lapse in share values of October 1987. This monograph is ess...... hiện toàn bộ
LẬP KẾ HOẠCH VỐN CHO DOANH NGHIỆP QUỐC TẾ: MỘT KHUÔN KHỔ PHÂN TÍCH Dịch bởi AI Managerial Finance - Tập 16 Số 2 - Trang 1-6
Bài báo này tập trung vào ba chủ đề có liên quan. Đầu tiên, các quy tắc quyết định tiêu chuẩn cho quyết định lập ngân sách vốn quốc tế được phác thảo. Thứ hai, những điểm mạnh và hạn chế của lý thuyết tài chính trong việc định hướng kế hoạch lập ngân sách vốn trong các tập đoàn đa quốc gia (MNC) được thảo luận. Thứ ba, các quan điểm chiến lược được giới thiệu để bổ sung cho phân tích tài chính tro...... hiện toàn bộ
#lập ngân sách vốn #doanh nghiệp quốc tế #lý thuyết tài chính #tập đoàn đa quốc gia #phân tích tài chính
Problems of LiquidityManagerial Finance - Tập 1 Số 3 - Trang 218-221
Adequate cash resources are the life‐blood of any business undertaking and since 1972 managements have been concerned as much, and in all too many cases more, with the maintenance of liquidity as with profitability, although these two basic factors in the conduct of a business cannot be divorced.
Ethical Issues in Marketing Financial ServicesManagerial Finance - Tập 5 Số 3 - Trang 257-270
“A man becomes a professional, a cynic once observed, by doubling his prices, calling them fees and referring to his customers as clients. He might have added that the real professional gent doesn't advertise his services either” (OPINION from Accountancy Age, 13 August 1976.)