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American Journal of Business investigates Lehman Brothers' bankruptcy

Free access to the journal until 30th June

United Kingdom, May 2011 – A case study investigating the bankruptcy of Lehman Brothers appears in the latest issue of the American Journal of Business. This issue is the first published by Emerald Group Publishing since the journal was acquired from Ball State University. It is freely accessible online until 30th June, with username: ajb261 and password: emerald at http://www.emeraldinsight.com/ajb.htm  

Using the Lehman’s bankruptcy report, “An analysis of Lehman Brothers bankruptcy and Repo 105 transactions” explains how the Lehman’s accounting method choice disguised its real problems. It shows in particular how Lehman maintained acceptable leverage ratios through the use of “Repo 105” transactions, in order to create a better picture of its actual financial position.  The study highlights the importance of maintaining credible financial reporting.

Other articles in this issue include “Internet banking and performance: the relationship of web site traffic rank and bank performance”, “The key characteristics of different types of employees: a summary of six studies”, “A success versus failure prediction model for small businesses in Singapore”, and “Consumer evaluation of continuous and discontinuous innovation: the effects of brand equity and product category knowledge.”

Previously published by Ball State University since its inception 25 years ago, the American Journal of Business successfully publishes articles that apply research into practice, reflecting Emerald’s core philosophy of publishing “research you can use”.

On the acquisition of the journal, Editor Ashok Gupta commented, “I feel confident that a partnership with Emerald will allow our authors to have a greater voice abroad and allow other researchers to find the American Journal of Business’ s content more easily. Using Emerald’s cutting-edge online presence, all articles published with the American Journal of Business  will be easily found when other authors are researching. The Editorial Board realizes that our journal excels when our articles and authors make an impact. A partnership with Emerald Publishing will immensely help facilitate this impact”.

Established in 1985 to provide a medium for business professionals, executives, consultants and teachers to discuss research developments and their practical implications, the journal’s audience is the business community—both academic and practitioner.  It is sponsored by ten AACSB-accredited business schools in the USA and follows a double-blind peer-review policy by two or more reviewers.

To read the journal, visit http://www.emeraldinsight.com/ajb.htm and enter username: ajb261 and password: emerald. This offer is valid until 30th June 2011.

The American Journal of Business is available as part of an online subscription to the Emerald Management Science / Management Studies Subject Collection. For more information, email collections@emeraldinsight.com.

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About Emerald    www.emeraldinsight.com

With over forty years’ experience, Emerald Group Publishing is a leading independent publisher of global research with impact in business, society, public policy and education. In total, Emerald publishes over 700 titles, comprising 200 journals, over 300 books and more than 200 book series as well as an extensive range of online products and services.  Emerald is both COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.

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Arnaud Pellé
Corporate Communications Manager
Emerald Group Publishing Limited
Phone: +44 (0) 1274 777700
E-mail: apelle@emeraldinsight.com

 

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