...-sectional analysis of the determinants of return-on-equity (ROE) in USA, German and Japanese manufacturing firms. Design/methodology/approach The authors use cross-sectional log-linear multivariate regression analysis to determine the elasticity of ROE to changes in net profit margin (NPM), total assets...

... find increasing effects of oil price movements on stock returns over time. Second, we confirm that stock returns respond differently to daily upward or downward movements of crude oil. USA Stock returns Exchange rates Oil companies Oil prices Figure 1(b) displays the yield spread...

...Barbara Monda; Marco Giorgino; Nobuhiko Daito; Jonathan L. Gifford Purpose – The use of public-private partnerships (P3s) for infrastructure delivery, particularly for highway projects, has been increasing in the USA. The purpose of this paper is to empirically evaluate the difference of P3s...

.../methodology/approach – Using a sample of firms in the USA and the UK from 2000 to 2007, the paper conducts a panel data analysis of the impact of board structure on firm value and examine the nuances of different governance environments. Findings – The paper finds distinct differences in the impact...

... Law Reporter 11162, October 2002. 104. Id. © Emerald Group Publishing Limited 2004 Economic theory Case law Regulation Pay Senior managers USA ...

... of Holbrook Working. Compiled by A. E. Peck. Board of Trade of the City of Chicago. 1920. The Grain Trade. Vol. V. The Federal Trade Commission. Economic theory Accounting theory Market forces Regulation Transplant surgery USA © Emerald Group Publishing Limited 2004 ...

... of this study show that if purchased on issuance date, IPOs need to be held for over five years in order to make a return equal to the market. Accounting research Flotation of companies Return on investment USA Volume 30 Number 1 2004 5 When Should an Investor Buy a Newly Issued Stock? by Carol Marie...

... several variables that help explain these abnormal returns. © Emerald Group Publishing Limited 2004 Accounting research Flotation of companies Restriction on movement Share prices USA Volume 30 Number 1 2004 75 Market Reaction to the Expiration of IPO Lockup Provisions by James C. Brau...

... of their ethical reasoning dimensions also differed from those from their U.S. counterparts. © MCB UP Limited 2003 Accounting research Projects Decision making Ethics National cultures USA Taiwan People’s Republic of China Volume 29 Number 12 2003 45 The Roles of Self-Interest and Ethical...

... Limited 2003 Accounting research Corporate culture Company performance National cultures Size Uncertainty USA Taiwan Volume 29 Number 12 2003 65 Corporate Culture and Its Relation to Performance: A Comparative Study of Taiwanese and U.S. Manufacturing Firms by Chee W. Chow, College...

...’ borrowing costs. © MCB UP Limited 2003 Accounting research Share prices Credit rating Information Costs USA Volume 29 Number 11 2003 93 Why Do Stock Prices React to Bond Rating Downgrades? by Yongtae Kim, Assistant Professor of Accounting, Santa Clara University, Leavey School of Business...

... equity issues in this study are traded as American Depository Receipts (ADRs) except the Canadian stocks. Accounting research Foreign investment Banking Flotation Share prices USA © MCB UP Limited 2003 Volume 29 Number 11 2003 49 The Early Performance of Non-US Banking Equities...

... and for the success, or otherwise, of investment strategies based on the existence of a value premium. © MCB UP Limited 2003 Accounting research Share prices Intangible assets Portfolio investment Theory USA Volume 29 Number 10 2003 57 The Value Premium: Rational, Irrational or Random by Angela J...

.... © MCB UP Limited 2003 Accounting research Share prices Intangible assets Portfolio investment Theory USA ...

... investment strategies that exploit mean reversion outperform buy‐and‐hold and standard contrarian strategies. © MCB UP Limited 2003 Accounting research Share prices Time series analysis Portfolio investment USA Volume 29 Number 10 2003 5 Mean Reversion of Size-Sorted Portfolios...

..., School of Management , Purdue University-Calumet, 2220 169th St., Hammond, IN, 463232, USA, Musa Darayseh, School of Management, Purdue University-Calumet, 2220 169th St., Hammond, IN, 463232, USA, and Elaine Waples, School of Management, Purdue University-Calumet, 2220 169th St., Hammond, IN, 463232...

... is achieved. © MCB UP Limited 2003 Accounting research Banking Diversification Risk Returns USA Volume 29 Number 8 2003 9 Bank Holding Company Expansion into Nonbank Functions: Is the Rise in Systematic Risk Rewarded? by C. Pat Obi, Professor of Finance, Purdue University Calumet...

... failures Modelling Predictive validity Financial ratios Macroeconomic environment USA Volume 29 Number 8 2003 23 Corporate Failure for Manufacturing Industries Using Firms Specifics and Economic Environment with Logit Analysis by Musa Darayseh, Purdue Uviversity-Calumet, 2220 169th Street, Hammond...

...) (1.470) (.665) (.3689) (1.372) - (-14.74) (-2.469) (-1.343) (1.346) 687) (.648) (1.307) (1.497) (1.027) (10.54) (3.719) Nwvoht =teer:aeT0eht+=eamR1(Soedkt-,e1t )l-2ma a-xSimpi=i1zbeisBi-R.5S(kl,ot g- (Svpt)j=+1w(jeBt)jD2/vGt)k,t RSk is stock returns in market k (k=1 [S&P-500:U.S.A [k=2, F-T Actuaries:U.K...

... investors in these stocks are American. Accounting research Share prices Dividends Taxation Canada USA © MCB UP Limited 2003 Volume 29 Number 1 2003 33 Harmonization of International Taxation: The Case of Interlisted Stocks by Steven Graham, Department of Economics, College of Arts...