Managerial Finance


Accounting and Finance

Table Of Contents: Volume 24 Issue 5

Multinationality and profitability: the contingency of the investment opportunity set

Ahmed Riahi‐Belkaoui, Ronald D. Picur

Investigates whether the investment opportunities available to US multinationals affect their profitability relationships. Samples 100 firms from 1987 to 1992, and…

Multinationality of US corporations: the tax implications

Judith A. Sage, M. Susan Stiner, Lloyd G. Sage

Lists the tax implications for multinationals of US double taxation on income earned abroad or in the USA, from sources of income, including inventory profits, transfer…

Multinationality of US corporations: the auditing implications

Robert R. Tucker

Explains the auditing problems encountered by multinational companies under the US Foreign Corrupt Practices Act and the Regulation of Technology Transfers and the…

Multinationality: the financial accounting implications

M. Ali Fekrat

Summarizes the effects of globalization on financial markets, and the need for accounting practices to keep up with it. Criticizes the Financial Accounting Standards Board…

Management controls in Sino‐American joint ventures: a comparative case study

Peter Chalos, Neale G. O’Connor

Studies the characteristics, control and performance of joint ventures producing a model based on four cases. Explains the theory of complementary strategic objectives…



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  • Professor Don Johnson