Table of contents
Profile of Early Adopters: SFAS 106
Bruce A. Leauby, Y. Joseph Ugras, Mary Jeanne WelshThe 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. FogartyThe 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. MannIt 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 KhanA 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 KamathThis 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…
Sexual Harassment in the Eye of the Beholder: But What Focuses that Eye?
Thomas C. Head, Peter F. Sorensen, Laura B. PincusA 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. JenningsThe 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. WalterSeveral 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 PalumboIndustrial 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…
ISSN:
1935-5181Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr David Burnie