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Journal cover: Managerial Finance

Managerial Finance

ISSN: 0307-4358

Online from: 1975

Subject Area: Accounting and Finance

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Table of contents:
Volume 31 issue 9

Published: 2005, Start page: p3

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Article Id: Article Information:
1515185 “You are the guardians”
Arthur Levitt (pp. 3 - 4)
Keywords: Accounting firms, Advertisements, Corporate governance
Article type: Research paper
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1515186 The Enron fallout: Was Enron an accounting failure?
C. Richard Baker, Rick Hayes (pp. 5 - 28)
Keywords: Credit worthiness, Deregulation, Financial analysis, SPEs, Transparency
Article type: Research paper
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1515187 Tax services implications of the Sarbanes-Oxley Act of 2002
Lloyd G. Sage, Judith A. Sage (pp. 29 - 34)
Keywords: Conflict of interest, Independence impairment, Tax services
Article type: Research paper
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1515188 Beyond earnings management: Using ratios to predict Enron's collapse
Joseph T. Kastantin (pp. 35 - 51)
Keywords: Analytical model, Earnings management, Ratio analysis
Article type: Research paper
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1515189 Independent financial experts: From wished for to wistful thinking
Ashley Burrowes, Ann Hendricks (pp. 52 - 62)
Keywords: Audit committees, Corporate governance, Enron, Financial experts, Independence, Sarbanes-Oxley Act
Article type: Research paper
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1541847 A theory of interest rate swap overhedging
Angela L.J. Hwang, Robert E. Jensen (pp. 63 - 82)
Keywords: Accounting for derivative instruments, FASB 133, Hedge accounting, IAS 39, Overhedging
Article type: Research paper
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