Managerial Finance


Accounting and Finance

Table Of Contents: Volume 23 Issue 6

An Extension of Ramsey‐Boiteaux Pricing to Services Offering Limited Deferability Subject to Reliability Constraints and Fuzzy Demand Functions

Jess S. Boronico, Robert M. Kleyle, Andre de Korvin

Ramsey‐Boiteaux pricing to services offering limited deferability subject to reliability constraints with a specific application to postal services has been investigated…

Disaggregation of General Price Level Gains and Losses

Awni M. Zebda, Barney R. Cargile

This paper provides a new approach for the preparation and interpretation of GPLA statements. Unlike the conventional approach to GPLA statements, the proposed approach is…

Measurement and Combination of Red Flags to Assess the Risk of Management Fraud: A Fuzzy Set Approach

Ashutosh Deshmukh, Jeff Romine, Philip H. Siegel

Statement on Auditing Standards (SAS) No. 53 requires that the audit be designed to provide a reasonable assurance of detecting management fraud. Traditionally auditors…

Artificial Neural Systems and Decision Behavior in A Dynamic Environment

Akhilesh Chandra, Brij M. Lall, Philip H. Siegel

This paper explores the role of neural networks for decision making in dynamic environments which are characterized by risks and uncertainties, and also provides…

Investing in New Companies in an Unstable Economic Environment: A Fuzzy Set Approach

Robert Kleyle, Andre de Korvin, Khondkar Karim

In this paper we propose a strategy for investing in new companies for which there is relatively little hard data available. We use fuzzy set theory to represent these new…



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  • Professor Don Johnson