International Journal of Managerial Finance: Volume 1 Issue 1

Editorial introduction: the value and scope of the financing decision process

David Michayluk, Ralf Zurbruegg

This paper introduces readers to the International Journal of Managerial Finance, highlighting its value and scope to the academic and professional community.

Financial analysts as users of accounting information: Evidence about forecast revision activity after earnings announcements

Pamela S. Stuerke

To examine whether both the value relevance of accounting information, and the quality of earnings affect financial analysts' revisions of forecast annual earnings per share soon…

Honest EPS: a measure of GAAP earnings relative to pro forma earnings

Douglas E. Coté, Rong Qi

This study empirically examines whether there is an anomalous factor return to a stock's Honest EPS.

A stochastic approach to modelling the USD/AUD exchange rate: Implications for managing foreign exchange exposure

Craig Ellis, Patrick Wilson

To develop an integrated approach to forecasting spot foreign exchange rates by incorporating some principles underlying long‐term dependence.

Comparison of debt financing between international and domestic firms: Evidence from Turkey, Germany and UK

Halit Gonenc

To investigate relative differences in debt financing between international and domestic industrial firms operating in Turkey, Germany and the UK.

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