Managerial Finance


Accounting and Finance

Table Of Contents: Volume 22 Issue 8

Signalling and Mimicry: The Evidence from Firm Goal Definition

R. Charles Moyer, Ramesh P. Rao, Jean Francois Regnard

This paper tests the mimicking propositions from signalling theory as they relate to stated firm objectives and firm performance. We classify the corporate objectives of a…

Firm Performance Measures: Temporal Roadblocks to Innovation?

O. Felix Ayadi, PhD, Uric B. Dufrene, PhD, C. Pat Obi, PhD

This study identified four performance measures often employed in corporate analysis and examined their relationship with the firm's expenditures in research and…

The Incentive Effects of Accounting Based Long‐Term Performance Plans

Barbara Brockie Leonard, Chandrasekhar Mishra

Long‐term performance contracts are awarded to top management in order to provide incentives to maximize shareholder value. We test the incentive hypothesis using 350…

Business Investment Strategy and Firm Performance: A Comparative Examination of Accounting and Market‐Based Measures

B. Wayne Rockmore, Foard F. Jones

This study examined the relationship between 130 firm's business investment strategy and their firm performance, as measured by return on investment (ROI) and earnngs per…

Nonbanking Performance of Bank Holding Companies: An Update from 1986–1990

Atul K. Saxena

There is an ongoing controversy over whether or not to extend commercial banks' nonbanking powers. Although the Glass‐Steagall Act of 1933 and the McFadden‐Pepper Act of…



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  • Professor Don Johnson