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Impact of accounting choices on firm valuation and earnings quality : the case of transition obligation under SFAS 106
Cheng, C. S. Agnes; Hsieh, Su-jane; Yip, Yewmun - In: Review of accounting & finance 6 (2007) 4, pp. 419-441
Persistent link: https://www.econbiz.de/10003749379
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Impact of differential and double taxation on corporate financial policies in an inflationary world
Chen, Andrew H.; Kane, Edward J. - In: Research in finance 20 (2003), pp. 1-17
Persistent link: https://www.econbiz.de/10001901990
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The impact of employee stock ownership on firms' investments and market value
Chen, Andrew H.; Kensinger, John W. - In: Research in finance 28 (2012), pp. 49-77
Persistent link: https://www.econbiz.de/10009582659
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Chapter 3 The Impact of Employee Stock Ownership on Firms’ Investments and Market Value
Chen, Andrew H.; Kensinger, John W. - In: Research in finance : Vol. 28, (pp. 49-77). 2012
Although employee stock ownership may result in increased cash flows due to enhanced organizational productivity or improved governance, this benefit is counterbalanced by the increased risk premium due to a higher correlation between the returns to the firm and the returns to human capital in...
Persistent link: https://www.econbiz.de/10015378605