List of Contributors

Autor: B. Abbas, A. Abreu, R. Adams, M. Adolfsson-Erici, A. Afonso, C. Afonso-Olivares, E. Agirbas, J.M. Aguiló, L. Airoldi, H. Aksoy, M. Albentosa, L. Alcaro, S. Aliani, I. Al-Maslamani, C. Alomar, D. Altin, E. Álvarez, L.A. Amaral-Zettler, E. Amato, A. Anderson, A.L. Andrady, G. Andrius, D. Angel, F. Ariese, H.P. Arp, M. Asensio, K. Assidqi, C.G. Avio, U. Aytan, T. Bahri, M. Baini, A. Bakir, H. Ball, C. Baranyi, L.G.A. Barboza, U. Barg, L. Bargelloni, H. Barras, C. Barrera, P. Barria, A. Barrows, A. Barth, A. Batel, J. Baztan, P. Baztan, R. Beiras, M. Benedetti, A.A. Berber, N. Berber, M. Bergmann, M. Berlino, S. Berrow, F. Bessa, E. Besseling, B. Beyer, M. Binaglia, T. Bizjak, K.A. Bjorndal, R. Blust, M. Boertien, A.B. Bolten, A.M. Booth, B. Bounoua, P. Bourseau, N. Brahimi, M. Bramini, N. Brennholt, E. Breuninger, J. Bried, A. Broderick, E. Broglio, M.A. Browne, S. Bruzaud, J. Buceta, S. Buchinger, S. Budimir, H. Budzin-ski, E. Butter, J. Cachot, M. Caetano, A. Callaghan, A. Camedda, S. Capella, L. Cardelli, S. Carpentieri, A. Carrasco, R. Carriço, A. Caruso, A.-L. Cassone, A. Castillo, R.O. Castro, A.I. Catarino, P.W. Cazenave, İ. Çelik, P. Cerralbo, G. César, O. Chouinard, I. Chubarenko, I.P. Chubarenko, A.M. Cicero, G. Clarindo, B. Clarke, C. Clérandeau, M. Clüsener-Godt, M. Codina-García, M. Cole, F. Collard, A. Collignon, T. Collins, M. Compa, P. Conan, M. Constant, M. Cordier, W. Courtene-Jones, X. Cousin, P. Covelo, A. Cózar, E. Crichton, O. Crispi, M. Cronin, P.L. Croot, M.J. Cruz, G. d’Errico, C. Dâmaso, K. Das, L.F. de Alencastro, F.V. de Araujo, J.F. de Boer, G.A. de Lucia, P. Debeljak, A. Dehaut, S. Deudero, L. Devrieses, S. Di Vito, A. Díaz, J. Donohue, P. Doumenq, T.K. Doyle, R. Dris, J.-N. Druon, C.M. Duarte, G. Duflos, M. Dumontier, E. Duncan, C. Dussud, A. Eckerlebe, M. Egelkraut-Holtus, D.P. Eidsvoll, C. Ek, S. Elena, A. Elineau, H. Enevoldsen, G. Eppe, M. Eriksen, R. Ernsteins, M. Espino, N. Estévez-Calvar, C. Ewins, P. Fabre, M. Faimali, D. Fattorini, F. Faure, S. Ferrando, J.C. Ferreira, M. Ferreira-da-Costa, E. Fileman, M. Fischer, A.B. Fortunato, M.C. Fossi, V. Foulon, A. Frank, M. Frenzel, L. Frère, J.P.G.L. Frias, H. Frick, P.W. Froneman, V.M. Gabet, G.W. Gabrielsen, J. Gago, T. Gajst, F. Galgani, M. Gallinari, T.S. Galloway, E.G. Gamarro, C. Gambardella, F. Garaventa, S. Garcia, J. Garrabou, P. Garrido, S.F. Gary, J. Gasperi, W. Gaze, T. Geertz, M.D. Gelado-Caballero, M. George, J. Gercken, G. Gerdts, J.-F. Ghiglione, E. Gies, B. Gilbert, L. Giménez, D. Glassom, M. Glockzin, B. Godley, K. Goede, A. Goksøyr, M. Gómez, A. Gómez-Parra, D. González-Marco, J. González-Solís, S. Gorbi, E. Gorokhova, G. Gorsky, M. Gosch, J. Grose, G.M. Guebitz, R. Guedes-Alonso, B. Guijarro, L. Guilhermino, T. Gundry, L. Gutow, M. Haave, M. Haeckel, K. Haernvall, S. Hajbane, M. Hamann, J. Hämer, T. Hamm, B.H. Hansen, B.D. Hardesty, B. Harth, S. Hartikainen, M. Hassellöv, S. Hatzky, M.G. Healy, H. Hégaret, T.B. Henry, L. Hermabessiere, J.J. Hernández-Brito, A. Hernandez-Gonzalez, G. Hernandez-Milian, G. Hernd, A. Herrera, C. Herring, D. Herzke, S. Heussner, V. Hidalgo-Ruz, C. Himber, M. Holland, N.-H. Hong, A.A. Horton, P. Horvat, T. Huck, M. Huhn, A. Huvet, M. Iglesias, C. Igor, I.A. Isachenko, J-A. Ivar do Sul, A. Jahnke, B. Janis, K. Janis, U. Janis, A. Jemec, J.C. Jiménez, H. Johnsen, B. Jorgensen, J.H. Jørgensen, H. Jörundsdóttir, Y.-J. Jung, M. Kedzierski, S. Keiter, P. Kershaw, P. Kerhervé, K. Kesy, F. Khan, L.I. Khatmullina, J. Kirby, K. Kiriakoulakis, R. Klein, T. Klunderud, C.M.H. Knudsen, T.B. Knudsen, C. Kochleus, A.A. Koelmans, T. Kögel, A. Koistinen, K. Kopke, Š. Korez, N. Kowalski, B. Kreikemeyer, F. Kroon, T. Krumpen, A. Krzan, A. Kržan, M. Labrenz, C. Lacroix, L. Ladirat, C. Laforsch, F. Lagarde, E. Lahive, C. Lambert, C. Lapucci, G. Lattin, K.L. Law, F. Le Roux, K. Le Souef, V. Le Tilly, L. Lebreton, E. Leemans, M. Lehtiniemi, M. Lenz, J. Leskinen, H. Leslie, H.A. Leslie, C. Levasseur, C. Lewis, P. Licandro, K. Lind, P. Lindeque, P.K. Lindeque, I. Lips, A. Liria, A. Liria-Loza, O. Llinás, S.A. Loiselle, M. Long, C. Lorenz, S.M. Lorenzo, K. Loubar, G. Luna-Jorquera, A.L. Lusher, V. Macchia, S. MacGabban, K. Mackay, M. MacLeod, T. Maes, E. Magaletti, A. Maggiore, K. Magnusson, A.M. Mahon, P. Makorič, O. Mallow, J. Marques, L. Marsili, E. Martí, M. Martignac, J. Martin, I. Martínez, J. Martínez, M. Martinez-Gil, H.R. Martins, M. Matiddi, N. Maximenko, R. Mazlum, R. Mcadam, L. Mcknight, A.W. McNeal, J. Measures, M.S. Mederos, J. Mendoza, M.S. Meyer, A. Miguelez, M. Milan, T. Militão, R.Z. Miller, M. Mino-Vercellio-Verollet, G. Mir, D. Miranda-Urbina, F. Misurale, S. Montesdeoca-Esponda, J. Mora, S. Morgana, B. Moriceau, B. Morin, A. Morley, L. Morrison, F. Murphy, T. Naidoo, P. Näkki, I.E. Napper, B.E. Narayanaswamy, R. Nash, A. Negri, H.A. Nel, M.S. Nerheim, I.L. Nerland, J. Neto, V. Neves, H. Nies, M. Noel, N.H.M. Nor, F. Noren, B. O’ Connell, I. O’ Connor, J.P. Obbard, S. Oberbeckmann, R. Obispo, R. Officer, M. Ogonowski, A. Orbea, M. Ortlieb, A.M. Osborn, P. Ostiategui-Francia, T. Packard, S. Pahl, A. Palatinus, A. Palmqvist, P. Pannetier, C. Panti, E. Parmentier, P. Pasanen, T. Patarnello, C. Pattiaratchi, M. Pauletto, M. Paulus, K. Pavlekovsky, H.B. Pedersen, M.-L. Pedrotti, I. Peeken, D. Peeters, E. Peeters, D. Pellegrini, J.A. Perales, E. Perez, V. Perz, S. Petit, M. Pflieger, C.K. Pham, V. Piazza, M. Pinto, O. Planells, M. Plaza, O. Pompini, A. Potthoff, L. Prades, S. Primpke, M. Proietti, G. Proskurowski, C. Puig, M. Pujo-Pay, K. Pullerits, A.M. Queirós, B. Quinn, E. Raimonds, J. Ramis-Pujol, R. Rascher-Friesenhausen, E. Reardon, F. Regoli, A.M. Reichardt, G. Reifferscheid, K. Reilly, J. Reisser, I. Riba, D. Ribitsch, E. Rinnert, N. Rios, S.E. Rist, M.M. Rivadeneira, G. Rivière, J. Robbens, C.J.R. Robertson, V. Rocher, C.M. Rochman, M. Rodrigues, Y. Rodriguez, A. Rodríguez, G. Rodríguez, J.R.B. Rodríguez, S. Rodríguez, Y. Rodríguez, E. Rogan, E. Rojo-Nieto, T. Romeo, P.S. Ross, A. Roveta, S.J. Rowland, N.A. Ruckstuhl, A-C. Ruiz-Fernández, L.F. Ruiz-Orejón, J. Runge, M. Russell, C. Saavedra, R. Saborowski, B.E. Sahin, S. Sailley, K. Sakaguchi-Söder, I. Salaverria, A. Sánchez-Arcilla, J. Sánchez-Nieva, W. Sanderson, J.J. Santana-Rodríguez, S. Santana-Viera, M.B. Santos, M.R. Santos, M.R. Sanz, R. Sardá, H. Savelli, R. Schoeneich-Argent, B.M. Scholz-Böttcher, F. Sciacca, R.P. Scofield, O. Setälä, M. Selenius, R. Sempere, Y. Senturk, Y. Shashoua, P. Sherman, C. Sick, D. Siegel, J.P. Sierra, F. Silva, C. Silvestri, G. Sintija, O. Sire, B. Slat, A. Smit, P. Sobral, J. Sorvari, Z. Sosa-Ferrera, M.G. Sotillo, P. Soudant, L. Speidel, D.J. Spurgeon, M.K. Steer, C.C. Steindal, R. Stifanese, A. Štindlová, L. Stuurman, G. Suaria, C.G. Suazo, A. Sureda, C. Surette, C. Svendsen, K. Syberg, Z. Tairova, J. Talvitie, B. Tassin, M. Tazerout, M.B. Tekman, A. ter Halle, M. Thiel, K.V. Thomas, R.C. Thompson, T. Tinkara, V. Tirelli, P. Tomassetti, E. Toorman, J. Toppe, A. Tornambè, R. Torres, M.E. Torres-Padrón, A.J. Underwood, M. Urbina, A. Usategui-Martín, R. Usta, L. Valdés, A. Valente, T. Valentina, K. van Arkel, C. Van Colen, N. Van Der Hal, J.A. van Franeker, L. Van Herwerden, M. Van Loosdrecht, A. van Oyen, F. Vandeperre, J-P. Vanderlinden, D. Vani, L. Vasconcelos, D. Vega-Moreno, A. Ventero, A.D. Vethaak, A. Vianello, M. Vicioso, L.R. Vieira, M.K. Viršek, M. Vos, M. Wahl, N. Wallace, A. Walton, J.J. Waniek, A. Watts, L. Webster, C. Wesch, E. Whitfield, A. Wichels, A.M. Wieczorek, C. Wilcox, R.J. Williams, P. Wong-Wah-Chung, S. Wright, K.J. Wyles, R. Young, M. Yurtsever, U. Yurtsever, L. Zada, N.P. Zamani, G. Zampetti

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::14dd466456e3627e56827b8fe2a5a2ca
https://doi.org/10.1016/b978-0-12-812271-6.00208-8

THE COST OF CAPITAL OF A COMPANY UNDER AN IMPUTATION TAX SYSTEM

Autor: R. R. Officer

Publikováno v: Accounting & Finance. 34:1-17

One of the issues arising out of the introduction of an imputation tax for companies in Australia is the effect it is likely to have on the definition and measurement of a company's cost of capital. Insofar as there is a difference between the value

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5bf1c494b252db0d39e65c7cb0451aa1
https://doi.org/10.1111/j.1467-629x.1994.tb00259.x

Public or Private: Where Government Should Draw the Line

Autor: R. R. Officer

Publikováno v: Australian Accounting Review. 14:22-26

The search by democracies for better forms of social structure inevitably raises questions about the role of government and how it might be structured in order to improve the well-being of the community. When changes involve new methods of financing

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::9ff92e0412085b8187806523650db8d9
https://doi.org/10.1111/j.1835-2561.2004.tb00225.x

Share Markets and Portfolio Theory

Autor: Robert G. Bowman, Philip Brown, Frank Finn, R. R. Officer, Ray Ball

Publikováno v: The Journal of Finance. 45:699

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::42528d05d0a157578640a3b949e660b7
https://doi.org/10.2307/2328680

Financial Targeting for Public Enterprise: The Criterion of a Rate of Return to Capital

Autor: R. R. Officer

Publikováno v: Australian Journal of Management. 10:83-97

The rate of return to capital employed is the most common of the control and perfor Mance measures used in the private sector. It is often suggested that public sector enterprises, particularly statutory trading authorities, should be compelled to ad

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::3410b0f3cc07571485e2bbb3189b3d7d
https://doi.org/10.1177/031289628501000205