Managerial Finance

Category:

Accounting and Finance

Table Of Contents: Volume 17 Issue 5

GLOBAL ACCOUNTING STANDARD STATEMENT: BASIS FOR INCREASED VALUE

John C. Groth, Clair J. Nixon

Adoption of mental horizons of a global nature have prompted a variety of interests and developments. The trend will continue, especially in the areas of economics and…

TAX SCENARIOS & VALUE CREATION: POST 1992 EUROPE

Michael R. Kinney, John C. Groth

The prescription for 1992 for the European Community calls for the completion of the Internal Market and the absence of many of the fiscal and physical barriers to the…

THE SEARCH FOR VALUE

M. Richard Sussman

The article discusses the search for value by focusing on the known and the obvious, rather than offering new hypotheses, models and statistics. It reminds the reader that…

THE ELUSIVE TAX GAIN ON DEBT

James Kolari, Asghar Zardkoohi

The now‐famous work of Modigliani and Miller (MM) (1) asserted that firms should prefer to use debt over equity in financing assets. That prescription holds that there…

CREATING VALUE: THE APPROPRIATE USE OF CAPITAL BUDGETING

Michael C. Ehrhardt, James M. Reeve

Traditional approaches to capital budgeting may be inadequate in today's complex business environment. This paper identifies problems with a narrow approach to capital…

EXCHANGE RATE EXPOSURE MANAGEMENT AND EFFICIENCY OF THE MARKETS: INSIGHTS AND IMPLICATIONS

Arvind Mahajan, Dileep R. Mehta

The issue of exposure management, a significant subset of international financial management, is closely intertwined with the notions of foreign exchange risk and exchange…

ISSN:

0307-4358

Online date, start – end:

1975

Copyright Holder:

Emerald Publishing Limited

Open access:

hybrid

Editor:

  • Professor Don Johnson