American Journal of Business: Volume 10 Issue 1

Subject:

Table of contents

Profile of Early Adopters: SFAS 106

Bruce A. Leauby, Y. Joseph Ugras, Mary Jeanne Welsh

The Statement of Financial Accounting Standards No.106, Employers’ Accounting for Postretirement Benefitsother than Pensions is a dramatic change in how companies measure the cost…

Professionalism and Internal Auditors: A Profile

Lawrence P. Kalbers, Timothy J. Fogarty

The concept of professionalism of internal auditors is examined. A survey of a large sample of internal auditors revealed that internal auditors generally conform to a model of…

Do the Foxes Guard the Hen House? A Note on Agency Costs

Richard J. Dowen, Thomas L. Mann

It is a fairly common practice for the CEOs of onecorporation to serve on the Board of Directors of another corporation. The question addressed here is the effect that the…

The Association Between U.S. and Canadian Prime Rate Changes

Reinhold P. Lamb, A. Qayyum Khan

A change in the value of one variable often provides information about related variables. This study examinesthe degree to which changes in the prime interest rates in the United…

Determinants of Bank Profitability

Mukesh Chaudhry, Arjun Chatrath, Ravindra Kamath

This study investigates the determinants of profitability of U.S. commercial banks in the 1970s and 1980s. It is established that banks, depending on their size, may need to…

1753

Sexual Harassment in the Eye of the Beholder: But What Focuses that Eye?

Thomas C. Head, Peter F. Sorensen, Laura B. Pincus

A major difficulty in controlling sexual harassment is that it is actually a perceptual phenomenon. A survey was created to determine what effects a perpetrator’s gender and…

The Charon Response: A Needed Act in Dying Organizations

V. V. Miller, Daniel F. Jennings

The Charon Response looks at how business firms should deal with the human and emotional consequences of a major work force reduction. Such reductions are a regular feature of the…

Should Employment Application Fraud Affect Discrimination and Wrongful Discharge Lawsuits?

Robert J. Walter

Several U.S. Courts of Appeals have recently decided cases involving the impact of employment application fraud on discrimination and wrongful discharge suits. These cases are…

Industrial Trade Shows: A Review of What We Know

Paul Herbig, Brad O’ Hara, Frederick Palumbo

Industrial trade shows are the second most widely used promotional tool in the marketing mix for industrial firms, ranking after personal selling but well a head of advertising…

Cover of American Journal of Business

ISSN:

1935-5181

Online date, start – end:

1986

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Dr David Burnie