Table of contents
Gross and net tax shield valuation
James KolariThe purpose of this paper is to show that distinguishing between gross and net tax shields arising from interest deductions is important to firm valuation. The distinction affects…
Managerial incentives and accounts receivable management policy
Haibo Yao, Yiling DengPrevious research has documented that high vega CEOs increase R&D investment (Coles et al., 2006) and liquidity (Liu and Mauer, 2011), but provided little clue about how those…
Teaching basic spreadsheet skills with peer tutoring
Viktoriya Lantushenko, Amy F. Lipton, Todd ErkisKnowledge of spreadsheet tools like Microsoft Excel is a valuable skill to have in today’s job market. The preliminary assessment of a group of business school students shows that…
Risk management behaviour in banking
Elizabeth Sheedy, Martin LubojanskiRisk management is now considered the responsibility of all financial services professionals, not just senior leaders or risk specialists. Very little is known about the role of…
The profitability of herding: evidence from Taiwan
Chun-Da Chen, Riza DemirerThe purpose of this paper is to show that the level of herding in an industry can be the basis for a profitable investment strategy.
A model of stock prices leading earnings
Jay Junghun LeePrior literature suggests that stock prices lead earnings in reflecting value-relevant information because accounting income incorporates information discretely to satisfy…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson