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Full-Text Articles in Corporate Finance

No. 106 1985 November Nov 1985

No. 106 1985 November

International Journal for Business Education

SIEC Historical Documents


Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig Apr 1985

Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig

Accounting Faculty Publications

How is price-adjusted information required by FAS 33, “Financial Reporting and Changing Prices,” being used for management decision-making purposes? I mailed a questionnaire survey to the controllers of all companies in the FASB's Statement 33 bank to find out the answers and to examine the company characteristics associated with such use. The questionnaire was designed to find out the extent of use and reporting of FAS 33 information for internal company purposes such as management decision making and the factors that might be associated with that use and reporting.

The controllers were asked about the extent of internal use and …


No. 104 1984 November Nov 1984

No. 104 1984 November

International Journal for Business Education

SIEC Historical Documents


No. 103 1984 April Apr 1984

No. 103 1984 April

International Journal for Business Education

SIEC Historical Documents


Some Simpler Methods Of Accounting For The Effects Of Changing Prices, Surendra P. Agrawal, Kenneth Yale Rosenzweig Oct 1983

Some Simpler Methods Of Accounting For The Effects Of Changing Prices, Surendra P. Agrawal, Kenneth Yale Rosenzweig

Accounting Faculty Publications

The complexities of accounting for the effects of changing prices on financial statements could be lessened with the use of simpler accounting methods. Because of existing complexities, even industrialized countries require only their larger business entities to provide inflation-adjusted information. Such information is prepared by making numerous adjustments to the traditional, historical cost-based data. For example, in the United Kingdom, inflation-adjusted income is calculated in two stages: operating profit and profit attributable to shareholders. These calculations are based on the concept of value to the business and require complicated adjustments with respect to cost of goods sold, depreciation, monetary working …


No. 101 1983 April Apr 1983

No. 101 1983 April

International Journal for Business Education

SIEC Historical Documents


No. 100 1982 November Nov 1982

No. 100 1982 November

International Journal for Business Education

SIEC Historical Documents


No. 98 1981 November Nov 1981

No. 98 1981 November

International Journal for Business Education

SIEC Historical Documents


No. 97 1981 April Apr 1981

No. 97 1981 April

International Journal for Business Education

SIEC Historical Documents


No. 96 1980 November Nov 1980

No. 96 1980 November

International Journal for Business Education

SIEC Historical Documents


No. 95 1980 April Apr 1980

No. 95 1980 April

International Journal for Business Education

SIEC Historical Documents


No. 94 1979 November Nov 1979

No. 94 1979 November

International Journal for Business Education

SIEC Historical Documents


No. 92 1978 November Nov 1978

No. 92 1978 November

International Journal for Business Education

SIEC Historical Documents


No. 90 1977 November Nov 1977

No. 90 1977 November

International Journal for Business Education

SIEC Historical Documents


No. 89 1977 April Apr 1977

No. 89 1977 April

International Journal for Business Education

SIEC Historical Documents


No. 88 1976 November Nov 1976

No. 88 1976 November

International Journal for Business Education

SIEC Historical Documents


No. 87 1976 April Apr 1976

No. 87 1976 April

International Journal for Business Education

SIEC Historical Documents


No. 85 1975 April Apr 1975

No. 85 1975 April

International Journal for Business Education

SIEC Historical Documents


An Empirical Study Of Selected Causes And Effects Of Semirigid Prices In The Petroleum Refining Industry With Emphasis On The Period 1963 Through 1972, Robert Eugene Feller Jan 1975

An Empirical Study Of Selected Causes And Effects Of Semirigid Prices In The Petroleum Refining Industry With Emphasis On The Period 1963 Through 1972, Robert Eugene Feller

Graduate Theses and Dissertations

The premise of this study is that certain policies within and without the petroleum industry have interacted to produce semirigid industry prices. One effect of this price rigidity is the inflexibility that is passed on to costs whenever the traditional joint-cost-accounting allocation (based on relative market value) is used in conjunction with these prices.

In studying the problem, activities and policies which combined to cause artificial price restraints in the petroleum-refining industry from 1963 to 1972 were reviewed. The accounting and economic implications and the effect on refinery investment of the resulting semirigid prices were investigated.

Published wholesale gasoline prices …


No. 84 1974 November Nov 1974

No. 84 1974 November

International Journal for Business Education

SIEC Historical Documents


No. 83 1974 November Apr 1974

No. 83 1974 November

International Journal for Business Education

SIEC Historical Documents


No. 82 1973 November Nov 1973

No. 82 1973 November

International Journal for Business Education

SIEC Historical Documents


No. 81 1973 April Apr 1973

No. 81 1973 April

International Journal for Business Education

SIEC Historical Documents


No. 80 1972 November Nov 1972

No. 80 1972 November

International Journal for Business Education

SIEC Historical Documents


No. 80 1972 Special Edition Sep 1972

No. 80 1972 Special Edition

International Journal for Business Education

SIEC Historical Documents


No. 79 1972 April Review Apr 1972

No. 79 1972 April Review

International Journal for Business Education

This initiative documents the preservation and digital release of the organization’s historical print archives, representing decades of scholarship in international business education. By converting legacy issues into accessible online formats, the project enhances global access to foundational research, pedagogical innovations, and early thought leadership that shaped the field. The digitized collection provides educators, researchers, and practitioners with a comprehensive record of evolving theories, instructional practices, and international business trends. Making these archival materials publicly available supports continued inquiry, enables longitudinal analysis, and strengthens the discipline’s historical continuity. This effort reflects the organization’s commitment to advancing international business education by ensuring …


No. 78 1971 November Review Nov 1971

No. 78 1971 November Review

International Journal for Business Education

This initiative documents the preservation and digital release of the organization’s historical print archives, representing decades of scholarship in international business education. By converting legacy issues into accessible online formats, the project enhances global access to foundational research, pedagogical innovations, and early thought leadership that shaped the field. The digitized collection provides educators, researchers, and practitioners with a comprehensive record of evolving theories, instructional practices, and international business trends. Making these archival materials publicly available supports continued inquiry, enables longitudinal analysis, and strengthens the discipline’s historical continuity. This effort reflects the organization’s commitment to advancing international business education by ensuring …


No. 77 1971 April Review Apr 1971

No. 77 1971 April Review

International Journal for Business Education

This initiative documents the preservation and digital release of the organization’s historical print archives, representing decades of scholarship in international business education. By converting legacy issues into accessible online formats, the project enhances global access to foundational research, pedagogical innovations, and early thought leadership that shaped the field. The digitized collection provides educators, researchers, and practitioners with a comprehensive record of evolving theories, instructional practices, and international business trends. Making these archival materials publicly available supports continued inquiry, enables longitudinal analysis, and strengthens the discipline’s historical continuity. This effort reflects the organization’s commitment to advancing international business education by ensuring …


No. 76 1970 November Review Nov 1970

No. 76 1970 November Review

International Journal for Business Education

This initiative documents the preservation and digital release of the organization’s historical print archives, representing decades of scholarship in international business education. By converting legacy issues into accessible online formats, the project enhances global access to foundational research, pedagogical innovations, and early thought leadership that shaped the field. The digitized collection provides educators, researchers, and practitioners with a comprehensive record of evolving theories, instructional practices, and international business trends. Making these archival materials publicly available supports continued inquiry, enables longitudinal analysis, and strengthens the discipline’s historical continuity. This effort reflects the organization’s commitment to advancing international business education by ensuring …


No. 75 1970 April Review Apr 1970

No. 75 1970 April Review

International Journal for Business Education

This initiative documents the preservation and digital release of the organization’s historical print archives, representing decades of scholarship in international business education. By converting legacy issues into accessible online formats, the project enhances global access to foundational research, pedagogical innovations, and early thought leadership that shaped the field. The digitized collection provides educators, researchers, and practitioners with a comprehensive record of evolving theories, instructional practices, and international business trends. Making these archival materials publicly available supports continued inquiry, enables longitudinal analysis, and strengthens the discipline’s historical continuity. This effort reflects the organization’s commitment to advancing international business education by ensuring …