Managerial Finance

Category:

Accounting and Finance

Table Of Contents: Volume 20 Issue 9

The Magic in Value Added: Merits of Derived Accounting Indicator Numbers

Ahmed Riahi Belkaoui, M. Ali Fekrat

The American Accounting Association (AAA) Committee on Accounting and Auditing Measurement (1991) had recommended that value added be considered for mandatory disclosure…

The Effects of Ownership Structure on Value Added‐Based Performance

Ellen Pavlik, Ahmed Riahi‐Belkaoui

Following the recognition of the separation of ownership and control in the large firm espoused by Berle and Means (1932), a debate ensued on the possible effect of such…

The Impact of Performance Plan Adoption on Value Added and Earnings

Barbara J. Askren, James W. Bannister, Ellen L. Pavlik

Theoretical arguments have indicated that long‐term accounting‐based performance plans motivate executives to improve long‐run firm performance (Smith and Watts, 1982;…

Explaining Market Returns: Earnings Versus Value Added Data

Ahmed Riahi‐Belkaoui, Ronald D. Picur

The objective of this study is to determine whether value added variables possess incremental information beyond accrual earnings in the context of explaining security…

Net Value Added as An Explanatory Variable for Returns

Ahmed Riahi‐Belkaoui, Ronald D. Picur

This study investigates the usefulness of net value added in explaining stock returns of a sample of US firms. The results provide evidence that current and past levels of…

ISSN:

0307-4358

Online date, start – end:

1975

Copyright Holder:

Emerald Publishing Limited

Open access:

hybrid

Editor:

  • Professor Don Johnson