Financial Accounting Agent Theory & Positive 8 ppt
Tài liệu Transparency, Financial Accounting Information, and Corporate Governance ppt
... Harvard University Press. Fama, E. 1 980 . “Agency Problems and the Theory of the Firm.” Journal of Political Economy 88 : 288 -307. Fama, E., and M. Jensen. 1 983 . “Separation of Ownership and Control.” ... on Accounting Choice.” Journal of Accounting and Economics 12, no. 1-3: 65-95. Rajan, R., and L. Zingales. 19 98. Financial Dependence and Growth.” American Economic Review...
Ngày tải lên: 17/02/2014, 09:20
Tài liệu Review of Accounting and Finance Volume 8 ppt
... 95.45 4.55 1 988 $10. 28 2.72 82 .88 14.40 1 989 $12.15 5. 58 89.27 5.15 1990 $11.04 8. 00 82 .50 9.50 1991 $11.93 8. 81 81 .61 9.59 1992 $12 .83 8. 39 78. 57 13.04 Average 1 982 to 10 October 1 987 $12.15 6.35 ... return Five-year market adjusted 1 982 15.53 À4 .88 32.02 À36.99 92 .82 À14. 78 1 983 25.99 4 .84 14.72 À 38. 61 77.95 4 .89 1 984 À23.29 À27.41 26.17 À51 .84 89 .41 À20...
Ngày tải lên: 19/02/2014, 13:20
Critical Financial Accounting Problems Issues and Solutions_9 pptx
... Cominsky. ‘‘Segmental Financial Disclosure by Diver- sified Firms and Security Prices: A Comment.’’ Accounting Review 50 (October 1975), pp. 81 8–21. 160 Critical Financial Accounting Problems by ... Journal of Accounting Research (Spring 1 984 ), pp. 351–60. 8. Ibid., pp. 359–60. 9. S. J. Gray, ‘‘Segment Reporting and the EEC Multinationals,’’ Journal of Accounting Research (Aut...
Ngày tải lên: 20/06/2014, 18:20
Critical Financial Accounting Problems Issues and Solutions_10 ppt
... speculation. 180 Critical Financial Accounting Problems NOTE 1. Bill Jarnagin, Financial Accounting Standards: Explanation and Analysis (Chicago: Commerce Clearing House, 1 988 ), pp. 977– 78. SELECTED ... capital stock issuance accounting, 35–37; dividend accounting, 44–49; intra- period income tax allocation and, 88 89 ; leverage buyout and, 38; nature and changes in, 33–35; p...
Ngày tải lên: 20/06/2014, 18:20
Critical Financial Accounting Problems Issues and Solutions_2 ppt
... effective rate of 14% for $ 185 ,952. 78. On January 1, 1996, the Jackson Company makes the following entry: Investments in Debt Securities Held to Maturity 185 ,952. 78 Cash 185 ,952. 78 Exhibit 3.2 illustrates ... Critical Financial Accounting Problems NOTES 1. Loren A. Nikolai and John D. Bazley, Intermediate Accounting, 6th ed. (Cincinnati, Ohio: South-Western Publishing Co., 1994)...
Ngày tải lên: 21/06/2014, 04:20
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