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Advances in Quantitative Analysis of Finance and Accounting is an annual publication designed to disseminate recent … developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative … analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial …
Persistent link: https://www.econbiz.de/10013156122
Advances in Quantitative Analysis of Finance and Accounting is an annual publication designed to disseminate … developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative … analyses of issues in finance and accounting, as well as applications of quantitative methods to problems in financial …
Persistent link: https://www.econbiz.de/10013156509
This paper discusses the implications of considering capital in financial or market value terms rather than as a collection of productive assets. We emphasize potential areas of research from this conception of capital
Persistent link: https://www.econbiz.de/10013227350
In this paper we provide some econometric evidence on the impact of financial factors like cash flow, debt and stock measures of liquidity on the investment decisions of U. K. firms. These variables are introduced via an extension of the Q model of investment which explicitly includes...
Persistent link: https://www.econbiz.de/10012475929
Share repurchases have become persistent. Firms use cash flow as the primary source of capital to finance repeated share repurchases. This internal financing increases (decreases) retained earnings (paid-in-capital) in the capital structure and weakens the sensitivity of investment to cash flow....
Persistent link: https://www.econbiz.de/10013230309
examine when the accounting process can contribute to financial acceleration. Given a small change in aggregate capital stock …, the economy may respond with large readjustments in accounting policies, prices and investment activity. A neutral … accounting system, defined as a policy that does not distort decision-making, is optimal when capital is abundant but, after a …
Persistent link: https://www.econbiz.de/10012854812
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