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The relation between voluntary disclosure and financial reporting: Evidence from synthetic leases
Zechman, Sarah L Center - 2008
Managers must often trade off cash flow objectives with concerns about financial reporting when they structure economic activities. I examine whether managers consider voluntary disclosure, combined with the structuring decision, to alter this tradeoff by enhancing the transparency or...
Persistent link: https://www.econbiz.de/10009438464
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The effect of ESOP implementation on the value of large publicly held firms
Adamson, Stanley Ray - 1991
This dissertation examined the corporate shareholders' perceptions of employee stock ownership (ESOP) implementation as reflected in the market return behavior of the sample of 128 large publicly-held ESOP firms identified by the National Automated Accounting Research System (NAARS). Each of...
Persistent link: https://www.econbiz.de/10009438744
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A methodology to improve third sector investment strategies: the development and application of a Western Cape based financial resource allocation decision making model
Smit, Andre de Villiers - 2005
need, that of a better understanding of the funding andfinancial management practices of the third sector. This gave rise … data generated by the model and collected from the surveyhighlighted yet another need, the poor financial management acumen … management accounting students was conducted to determinethe feasibility of using their financial management knowledge and skills …
Persistent link: https://www.econbiz.de/10009442090
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Evaluating value based financial performance measures
Erasmus, Petrus Daniel - 2008
shareholders of a firm is that it is difficult to determinethe effect of management decisions on the future share returns of the … measure in the valuation and reward systems of a firm shouldensure that management is aligned with the objective of …
Persistent link: https://www.econbiz.de/10009442218
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Do managers alter the tone of their earnings announcements around stock option grants and exercises?
Tama-Sweet, Isho - 2009
management) are high. I test these predictions using 17,211 firm-quarter observations from 1998-2006. In my tests I regress the …
Persistent link: https://www.econbiz.de/10009447395
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Auditor independence and fee dependence
Craswell, A; Stokes, DJ; Laughton, J - 2002
This study investigates whether fee dependence within the audit firms' offices jeopardises auditor independence. Fee dependence is examined at both the national audit firm level as well as the local office level and in a setting where public disclosure of fees is mandatory. We focus our tests on...
Persistent link: https://www.econbiz.de/10009448035
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Strategic analysis of Daimler Chrysler
Duckworth, Lauren - 2007
Daimler Chrysler is an international auto manufacturing company. DaimlerChrysler was formed in 1998 when Daimler Benz merged with the Chrysler Corporation.This merger launched the company into an international powerhouse. Currently, DaimlerChrysler has products in over 200 countries on six...
Persistent link: https://www.econbiz.de/10009467541
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Essays on international asset allocation
Warotamasikkhadit, Udomnit - 1997
This dissertation examines a number of theoretical and practical issues that arise in international asset allocation. This dissertation consists of three essays. "An Equilibrium Based Asset Allocation Model," presents an asset allocation model that allows for estimation of the elements of the...
Persistent link: https://www.econbiz.de/10009467902
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Asset exchanges as a restructuring strategy: Motives and valuation effects
Nanda, Sudhir - 1992
This study examines restructuring in which, (i) two firms exchange operating units (asset-for-asset exchanges), and (ii) a firm divests assets in exchange for an equity stake in the firm acquiring the assets (asset-for-stock exchanges). These transactions are called asset exchanges, as distinct...
Persistent link: https://www.econbiz.de/10009467966
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Three essays on the risk of hedge funds
Park, Hyuna - 2007
Long Term Capital Management (LTCM), investors recognize that hedge funds may provide high expected returns but they might …
Persistent link: https://www.econbiz.de/10009468114