... used to apply DBC and MDBC. Findings Variations arising from differences in the models’ cost allocation reveal the advantages of using time-based cost allocation over the traditional, mostly non-time-based allocation to estimate profit. Research limitations/implications By using actual data...

... and composition of the indexes. Makes many comparisons between the three markets and suggests that this method of describing market efficiency could provide a more consistent and objective ranking of worlds capital markets. Accounting research Information Share prices Time Stock markets Hong Kong USA...

...Joanne Li; James S. Ang Outlines the role of directors and previous research on their selection, reputation, relationship to firm performance and multiple directorships, noting criticism of those who sit on many boards. Develops hypothese on the value directors provide through their time...

... and government bonds for 1,000 business days ending in March 1997 to obtain a set of three endogenous factors for the term structure of interest rates, forecasts returns for one‐day and 30‐day horizons and produces a time series of the forecast errors for eight short‐term interest rates. Compares the results...