Managerial Finance


Accounting and Finance

Table Of Contents: Volume 45 Issue 3

Share repurchases: analyzing short-term and long-term wealth effects

John Rozycki, Inchul Suh

The purpose of this paper is to examine the short-term and long-term wealth effects of two share repurchase motivations.

Stock market reaction to cash dividends: evidence from the Nigerian stock market

Friday Kennedy Ozo, Thankom Gopinath Arun

Very little is known about the effect of dividend announcements on stock prices in Nigeria, despite the country’s unique institutional environment. The purpose of this…

Determinants of return-on-equity in USA, German and Japanese manufacturing firms

Stephanie M. Weidman, Daniel J. McFarland, Gulser Meric, Ilhan Meric

DuPont financial analysis is generally used in micro-economic studies to compare an individual firm’s financial performance with industry averages. The purpose of this…

The relationship between credit risk management and non-performing assets of commercial banks in India

Sirus Sharifi, Arunima Haldar, S.V.D. Nageswara Rao

The purpose of this paper is to examine the impact of credit risk components on the performance of credit risk management and the growth in non-performing assets (NPAs) of…

The stock market reaction to dividend reductions and omissions in China

Jing Dong, Hui Li, Kerry Liu, Xiaohui Wu

The purpose of this paper is to investigate Chinese stock market reaction to the announcements of dividend reductions and omissions.

Customer insurance frauds: the influence of fraud type, moral intensity and fairness perception

Lu-Ming Tseng

The purpose of this paper is to examine customers’ ethical attitudes (EA) and intentions toward two types of insurance frauds. This study proposes that the factors, such…



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  • Professor Don Johnson