American Journal of Business: Volume 7 Issue 2


Table of contents

The Influence of Electronic Transmission on Written Communication

Joel P. Bowman

The primary objectives of the study were to determine the principal influences of electronic mediation on text‐based communication as perceived by experienced users and to provide…

FASB Damage Control for Small and Medium‐Size Firms: A Strategy to Influence Rule‐making

Dale Buckmaster

Accounting rules promulgated by the Financial Accounting Standards Board (FASB) can have economic consequences for most firms in the United States. The objective of this paper is…

A Performance Model for Staff Internal Auditors: Implications for Personnel Management

Joseph M. Larkin, James A. Schweikart

Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career…


Selection of Commercial Bank CEOs in the Deregulated Environment: Influencing Factors

Donald R. Andrews, Jerry M. Hood, Uday Tate

Deregulation is having a major impact on all aspects of firm behavior in the banking industry. Bankers now find themselves in a more competitive environment which may require…

Estimating Systematic Risk With Long‐Term Growth Forecasts and Analyst Following

Richard J. Dowen

According to the capital asset pricing model, a stock’s required rate of return is determined by systematic risk, otherwise known as beta. Usually betas are estimated using…

Organizational Resource Allocation Decisions: The Role of Power

Seleshi Sisaye

A power control framework of organizations predicted that the degree of control exercised by management in resource allocation decisions is affected by the basis of power and…

Extending Cost‐VolumeBreakeven Analysis toInclude Flexibility

Mark D. Hanna, W. Rocky Newman, Sri V. Sridharan

Recently many manufacturers have emphasized the enhancement of customer service through increased manufacturing flexibility. Sophisticated models exist for the justification of…

An Economical Method For Correcting Forecasting Error

Jeffrey Jarrett

The purpose of this discussion is to present to business forecasters and others who utilize forecast information a method for improving forecast performance. We summarize the…

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  • Dr David Burnie