Table of contents
Property Taxation and Optimal Capital Structure in Real Estate Investment
John F. McDonaldIn this paper the capital asset pricing model is extended to include the local property tax, the corporate income tax, and a borrowing rate that increases with the percentage of…
Do Accounting Estimates Get More Accurate With Experience and Does The Market Care: The Case of SFAS 106
Sharad AsthanaThis paper posits that the precision of accounting estimates should be an increasing function of experience due to learning effects. Using a sample of 747 observations for 305…
A Model of the Determinants of Political Risk
Dimitra K. AlvertosThis study offers a political risk prediction model that replicates a known political risk index on the basis of economic and political variables. The results show that the…
The Timeliness of Accounting Earnings as an Antecedent of Disclosure Informativeness of US Multinational Firms
M. Ali FekratThe objective of this paper is to investigate how disclosure informativeness of U.S. multinational corporations varies with the informativeness of numbers produced by their…
The Impact of Geographic and Business Segment Diversification Upon Investor's Perceptions of Earnings of U.S.‐Based Multinational Enterprises
David L. SenteneyThis study investigates how investors perceive the impact of U.S.‐based MNCs geographic and business segment diversification upon their earnings performance. Pooled…
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza