Table of contents
Financial Computer Models
Thomas W. McRaeFinancial management might be defined as the art of taking correct decisions about financial problems. Decision taking is an art and not a science because no matter how well…
Systems Dynamics and Cash Flow Planning‐A Model for Accountants
Hussien H. ShehataThis paper aims to explore the applicability of Systems Dynamics Methodology (SDM) to the formulation of long‐range cash flow policies. It also explains how the information…
Numerical Points Systems in Credit Screening
Barry J. SaveryThe development of numerical points systems, or credit scoring systems, have become increasingly important in this country as aids in the credit screening process. Most of the…
Measurement of Financial Performance
R.A. WilmottIncreases in productivity have their origins at the level of the individual firm and are reflected through improved efficiency. Improved efficiency is brought about by more…
Finance Through Factoring
D. KirkbyOf all the financial facilities and services that have appeared in the UK in the past ten years or so, probably the least understood is factoring. Pure debt factoring does not…
Leverage in UK Companies 1967–1973 —An Empirical Investigation
Robin B. FoxThe amount of debt taken into a company's financial structure is one of the key financial decisions. When too much debt is taken on board, the company is risking technical…
Human Resource Accounting and the Football League
Peter TrussellMy objectives in this chapter are firstly to familiarise readers with the proposed methods by which human resources can be valued and secondly to summarise the benefits and…
Management Accounting and Behavioural Science
Ken ShackletonThe management accountant has played an important part in commercial/industrial life. However, this role development is of comparatively recent origin compared with the wider…
Share Price Behaviour
Michael FirthThe purpose of this paper is to discuss briefly the types of research that have been undertaken, to reference a number of American and British studies and to summarise some work…
Dividend Policy and the Value of the Enterprise
Andrew P. Shepherd“The effect of a firm's dividend policy on the current price of its shares is a matter of considerable importance, not only to the corporate officials who must set the policy, but…
Economic Efficiency and the Stock Exchange
Chris McEvoyThe belief that the London Stock Exchange is a near‐perfect market is common both among economists and the lay public. The main basis for this belief is that stock and share…
The Institutional Shareholder
Richard DobbinsThis chapter reports the growth in ownership of the private sector of British industry by institutional shareholders, summarises the impact of such growth on management and the…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson