Notes that although previous research has found capital expenditure to be value relevant, there has been no direct evidence that it has a positive linear association with future earnings. Uses 1976‐1989 data from a sample of US manufacturing firms to examine this link and finds that firms do...

This article empirically examines whether the ratio of research and development (R&D)spending to sales and marketing spending has an impact on the valuation of Dot Com companies. These companies are currently trading in today’s stock market. Previous research has not been able to link the...

Purpose – Using Fortune 50 company financial statements data, this paper aims to investigate the use of interest rate swaps in post‐liquidity crisis. Design/methodology/approach – The paper uses Fortune 50 company financial statements data in this study. Findings – The paper finds that...

Purpose – Using Fortune 50 company financial statements data, this paper aims to investigate the use of interest rate swaps in post-liquidity crisis. Design/methodology/approach – The paper uses Fortune 50 company financial statements data in this study. Findings – The paper finds that the...