managers
Ethics in Business
by: rika, 29 pagesHaving a company code of ethics is valuable, but only when that code is communicated consistently throughout the firm, and when the company’s actions are consistent with the code. In fact, a ...
Managers: Their Effects on Accruals and Firm Policies
by: shinta, 46 pagesThis study focuses on top managers’ effects on accounting accruals by asking whether individual managers can in part explain accounting accruals. We further investigate these manager ...
Earnings Management with the help of historical cost accounting:Not for managers but for investors
by: shinta, 30 pagesAn accounting earnings figure under clean surplus is a change-of-value proxyunder current value accounting as generally expected, but is transformed into alevel-of-value proxy under historical cost ...
Behavioral Corporate Finance: A Survey
by: samanta, 62 pagesResearch in behavioral corporate finance takes two distinct approaches. The first emphasizes that investors are less than fully rational. It views managerial financing and investment decisions as
THE USEFULNESS OF MANAGEMENT ACCOUNTING INFORMATION: USERS' ATTITUDES
by: samanta, 17 pagesThis paper investigates the role and development of management accounting and the usefulness of its information perceived by managers. The management accounting system is characterized in terms of ...
SHARING THE CHALLENGE
by: samanta, 7 pagesDiversity management is a separate and distinct initiative that coordinates and enhances other programs that impact employment to create and maintain a positive work environment such as those related ...
DURATION GAP IN THE CONTEXT OF A BANK'S STRATEGIC PLANNING PROCESS
by: samanta, 15 pagesThis paper presents an approach to duration that adds depth and realism to the subject of duration gap, which is usually presented as a “stand alone” issue in much of the banking ...
Managerial Discretion and the Capital Structure Dynamics
by: samanta, 45 pagesThis paper examines the effects of managerial discretion on capital structure dynamics. Analyses of financing decisions indicate that managers with more discretion prefer issuing equity over debt and ...
USING EXPECTANCY THEORY TO PREDICT RATING INFLATION
by: samanta, 13 pagesWe used an expectancy theory framework to predict rating inflation. Managers (N=106) provided confidential ratings of subordinates as well as measures of rating goals, valences and instrumentalities ...
MARKET TIMING GUIDELINES FOR MANAGERS OF INVESTMENT FUNDS
by: samanta, 17 pagesMarket Timing is not a precisely defined term, but generally refers to a trading strategy, often coupled with frequent purchases and sales of units/shares, in open-ended Funds with the intention of ...
