Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Dale R. Martin"'
Publikováno v:
Journal of Corporate Accounting & Finance. 24:27-34
U.S. firms have been accumulating cash fairly steadily since the 1980s. Has this changed four years after the “official” end of the recession? And are both large and small firms continuing to retain cash? © 2013 Wiley Periodicals, Inc.
Publikováno v:
Journal of Corporate Accounting & Finance. 23:9-18
US companies are stockpiling cash, despite the economic downturn. But why are they doing this? And are they holding too much cash? The authors of this article investigate the reasons for this trend, the effect on a company's value, and how a firm can
Publikováno v:
Journal of Corporate Accounting & Finance. 22:15-19
The economy has greatly hindered merger-and-acquisition (M&A) deal makers over the past few years. But deals are still being made-especially when both parties are willing to be creative in structuring the deal. Then the lack of cash and credit can be
Publikováno v:
Journal of Corporate Accounting & Finance. 21:57-61
“Toeholds” are a merger-and-acquisition (M&A) strategy, where a company buys a limited number of shares in a target firm prior to initiating M&A discussions with the target firm. Toeholds can lower the risk and cost of an acquisition. But this st
Publikováno v:
Advances in Accounting. 25:1-12
This manuscript investigates whether required and voluntary Form 8-K (Item 4.01) auditor realignment disclosures in 2004 and 2005 convey information content to investors in a post SOX era. Unlike prior research, our results indicate that internal con
Publikováno v:
Journal of Corporate Accounting & Finance. 18:33-40
There's been a lot written about how to buy companies. But what about strategies to help the seller? Experts have paid very little attention to the best ways to sell a company. What can the seller do to get the most from the sale? © 2007 Wiley Perio
Publikováno v:
Journal of Corporate Accounting & Finance. 17:13-22
The Sarbanes-Oxley Act (SOX) was passed to fight fraud. But SOX has imposed a lot of additional work and expense on public companies and their independent auditors. Large public companies have been shocked at the multibillion-dollar costs of first-ye
Publikováno v:
Journal of Corporate Accounting & Finance. 14:71-80
Is your firm still using outdated capital budgeting techniques? They tend to be overly conservative in evaluating alternatives—and may reject a project that should have been accepted. Instead, the authors suggest a simulation method that will help
Publikováno v:
Advances in Accounting. 19:1-26
Effective in 1996, FAS 123 established new financial reporting requirements for employee stock options. This study extends previous research that suggests that opposition to FAS 123 was politically motivated and that options have been used to manage
Publikováno v:
Journal of Corporate Accounting & Finance. 12:37-43