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Balance sheet and income statement issues in ARMS
Ellinger, Paul N.; Ahrendsen, Bruce L.; Moss, Charles B. - In: Agricultural Finance Review 72 (2012) July, pp. 247-253
balance sheet and income statement of the farm firm. Design/methodology/approach – Accounting principles and the users of … accounting information are studied. From a review of the Agricultural Resource Management Survey (ARMS) questionnaire, several …
Persistent link: https://www.econbiz.de/10010561126
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Accounting and financial policy at Schneider (1837-75)
Batsch, Laurent - In: Accounting History Review 7 (1997) 3, pp. 281-294
This article deals with financial accounting and financial strategy at Schneider during the period of early French … distributable income. Schneider managed to reconcile this accounting choice with a generous dividend policy. The means by which the …
Persistent link: https://www.econbiz.de/10005484362
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AN INTRODUCTION TO ACCOUNTING AND MANAGERIAL FINANCE:A Merger of Equals
Bierman, Harold - World Scientific Publishing Co. Pte. Ltd.
managerial and financial decisions. Based on fundamental principles of accounting and finance like time value of money and after … accessible manner, this book can be read by students of finance and accounting courses, business professionals and general public …
Persistent link: https://www.econbiz.de/10010727650
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Corporate Financial Distress and Bankruptcy: A Survey
Senbet, Lemma W.; Wang, Tracy Yue - In: Foundations and Trends(R) in Finance 5 (2012) 4, pp. 243-335
This survey provides a synthetic and evaluative survey of issues in corporate financial distress and bankruptcy. This area has moved into a public domain as a result of the recent global financial crisis that witnessed failures of many venerable institutions that got rescued by the government....
Persistent link: https://www.econbiz.de/10010883376
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Corporate Payout Policy
DeAngelo, Harry; DeAngelo, Linda; Skinner, Douglas J. - In: Foundations and Trends(R) in Finance 3 (2009) 2–3, pp. 95-287
We present a synthesis of academic research on corporate payout policy grounded in the pioneering contributions of Lintner (1956) and Miller and Modigliani (1961). We conclude that a simple asymmetric information framework that emphasizes the need to distribute FCF and that embeds agency costs...
Persistent link: https://www.econbiz.de/10010693710
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Accounting conservatism and the cost of equity capital: UK evidence
Chan, Ann L.-C.; Lin, Stephen W.J.; Strong, Norman - In: Managerial Finance 35 (2009) March, pp. 325-345
Purpose – The purpose of this paper is to investigate the economic consequences of different dimensions of accounting … argued that the two dimensions of conservatism convey different information to the market about the quality of accounting … to examine the relationship between the cost of equity capital and accounting conservatism controlling for other risk …
Persistent link: https://www.econbiz.de/10005081245
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“Going to the movies”: accounting and twentieth century cinema
Jeacle, Ingrid - In: Accounting, Auditing & Accountability Journal 22 (2009) July, pp. 677-708
UK picture house and to consider the role of the accounting document as a medium through which both local and broader …. Findings – The analysis of the box office ledger illustrates the potential value of an accounting document as a source of … the conception of what constitutes accounting, shapes the perception of contemporary strategic management accounting …
Persistent link: https://www.econbiz.de/10009318108
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Anglo-American capitalism: the role and potential role of social accounting
Collison, David; Dey, Colin; Hannah, Gwen; Stevenson, Lorna - In: Accounting, Auditing & Accountability Journal 23 (2010) October, pp. 956-981
Purpose – This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims … to explore the potential for “silent” or “shadow” social accounting to hold Anglo-American capitalism to account for its … social outcomes relative to other “varieties of capitalism”. Design/methodology/approach – The role of accounting in …
Persistent link: https://www.econbiz.de/10009319435
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Differential patterns of textual characteristics and company performance in the chairman's statement
Clatworthy, Mark A.; Jones, Michael John - In: Accounting, Auditing & Accountability Journal 19 (2006) July, pp. 493-511
Purpose – The purpose of this paper is to assess the effect of financial performance on the textual characteristics of the chairman's statement. In particular, given the increased motives for poorly performing management to engage in impression management, the paper focuses on whether...
Persistent link: https://www.econbiz.de/10009350754
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Experiencing institutionalization: the development of new budgets in the UK devolved bodies
Ezzamel, Mahmoud; Hyndman, Noel; Johnsen, Åge; … - In: Accounting, Auditing & Accountability Journal 20 (2007) January, pp. 11-40
Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK …' cognition of accounting numbers. Design/methodology/approach – The paper uses neo-institutional theory to examine the planning … findings point to a process of nested translations, from mission through aims and objectives to targets, with accounting …
Persistent link: https://www.econbiz.de/10009350768