Corporate Finance Commons^™

The Rate Of Return Under Re-Capitalization: A Note, Mohamed Ariff, Kian Guan Lim

Research Collection Lee Kong Chian School Of Business

The article discusses issues related to variations in rate of return of stocks under re-capitalization. Share returns are commonly adjusted for re-capitalization by distributing the difference between market and exercise prices over the number of shares. Re-capitalization is said to occur when the total amount of equity capital or number of shares in a firm changes. New issues usually take the form of bonus issues or new paid-up issues called rights issues, which do not change the amount of equity.

Department Of Fisheries Annual Report 1987 - 1988, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, I submit for your information and presentation to Parliament the Annual Report of the Fisheries Department for the financial year ending 30 June 1988.

The Annual Report has been prepared in accordance with the provisions of the Financial Administration and Audit Act 1985.

Section 57 of the Fisheries Act 1905 requires me to report to you as to the state of the fisheries of the State and for such report to be laid before both Houses of Parliament.

No. 111 1988 April

International Journal for Business Education

SIEC Historical Documents

Attitudes And The Risk-Return Paradox: Prospect Theory Explanations, Avi Fiegenbaum, Howard Thomas

Research Collection Lee Kong Chian School Of Business

This study attempted to explain Bowman's risk-return paradox in terms of recent research in behavioral decision theory and prospect theory. The research emphasized the role of reference, or target, return levels in analyzing risky choices. For returns below target, a large majority of individuals appear to be risk seeking; for returns above target, a large majority appear to be risk averse. Using extensive COMPUSTAT-based data on U.S. firms, we consistently found a negative risk-return association for firms having returns below target levels and a positive association for firms with returns above target. These results support the basic propositions of prospect …

Department Of Fisheries Annual Report 1986-87, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, I hereby submit for your information and presentation to Parliament the Annual Report of the Fisheries Department for the financial year ending 30 June 1987.

The Annual Report has been prepared in accordance with the provisions of the Financial Administration and Audit Act 1985,

Adventures In Finance, Deborah A. Demott

Faculty Scholarship

No abstract provided.

No. 110 November 1987

International Journal for Business Education

SIEC Historical Documents

Company Resistance To Complex Fasb Statements: The Case Of Sfas 33, Kenneth Yale Rosenzweig

Accounting Faculty Publications

Over the past fifteen years, the Financial Accounting Standards Board (FASB) has issued numerous pronouncements designed to narrow the differences in accounting practice and thereby increase the usefulness of financial statements by making them more comparable among different enterprises. Though questions have often been raised over the years about the complex and prescriptive nature of these pronouncements, Statement of Financial Accounting Standards No. 33, “Financial Reporting and Changing Prices” (SFAS 33), has perhaps been the most controversial. The above statement required subject companies to generate and publish information that was radically different from that produced in accordance with conventional financial …

Introduction To Lease Financing By Rajas Parchure & Ashok N Kumar, New York: Time Research Foundation, 1985., Prasanna Chandra

IIMB Management Review

No abstract provided.

No. 109 1987 April

International Journal for Business Education

SIEC Historical Documents

Report On Financing Of Intercollegiate Athletics, Wku University Senate

Faculty Senate

Final report regarding financing of WKU Athletics.

The Leverage Problem In The Valuation Of Privately Held Firms, Thomas Berry, John Houston

College of Business Faculty and Staff Works

No abstract provided.

No. 108 1986 November

International Journal for Business Education

SIEC Historical Documents

User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti

Accounting Faculty Publications

In contrast to early bookkeeping systems whose only role was to assist the resident owners, financial reporting today serves to protect various nonresident parties with interests in the enterprise, such as absentee shareholders. It provides them with information useful for monitoring the operations of the enterprise and for making decisions concerning it.

The Financial Accounting Standards Board (FASB) formalized this concept of usefulness when it stated:

• Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. The information should be comprehensible to those who …

No. 106 1985 November

International Journal for Business Education

SIEC Historical Documents

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 …

Toward A Contingency Model Of Strategic Risk Taking, Inga Skromme Baird, Howard Thomas

Research Collection Lee Kong Chian School Of Business

A model of strategic risk taking incorporating environmental, industrial, organizational, decision maker, and problem variables is presented. The model is intended to be both a preliminary conceptualization of strategic risk taking and a stimulant for future research on risk taking in strategic management decisions. Relevant research from a number of disciplines is summarized, and the potential impacts of particular variables on the propensity to take strategic risks are examined.

Fisheries Report No 68 - The Commercial Fishery For Barramundi (Lates Calcarifer) In Western Australia, Dr N. Morrissy

Fisheries Research Reports

Commercial catch and effort data from the Western Australian fishery for barramundi, Lates calcarifer, over eight years to 1982-83 were analysed. Major stocks and areas of this fishery are Cambridge Gulf (Ord River, port of Wyndham), Kimberley coast, King Sound and Broome coast (Fitzroy River, ports of Derby and Broome), and Pilbara coast (ports of Port Hedland, Roebourne and Onslow) where the Ashburton River is the southern limit to the distribution of barramundi on the west coast. As elsewhere, barramundi stocks are associated with river systems. The Low annual catch of about 30 tonnes appears to be due to the …

No. 104 1984 November

International Journal for Business Education

SIEC Historical Documents

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

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 …

Article Six Bulk Transfers: Thirty Years Of Confusion, Steven F. Brines

West Virginia Law Review

No abstract provided.

No. 101 1983 April

International Journal for Business Education

SIEC Historical Documents

No. 100 1982 November

International Journal for Business Education

SIEC Historical Documents

No. 98 1981 November

International Journal for Business Education

SIEC Historical Documents

Uniform Commercial Credit Code Of Utah, Karen Robinson

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

Although our country is said to be free, we live primarily on credit, and we are bound to financial obligations. Each of us deals with credit in our everyday lives, yet most people know very little concerning their rights and the laws dealing with credit. A discussion of credit laws contained in the Utah Uniform Consumer Credit Code, complicated legal language versus layman's language in loans and sales, and enforcement will be presented in this paper. Following the report, there is a conclusion which summarizes the points presented and explains why I believe the American public needs a mass education …

No. 97 1981 April

International Journal for Business Education

SIEC Historical Documents

No. 96 1980 November

International Journal for Business Education

SIEC Historical Documents

No. 95 1980 April

International Journal for Business Education

SIEC Historical Documents

Company Productivity: Measurement For Improvement, Irving Herbert Siegel

Upjohn Press

Reviews what productivity is and how it's measured, along with examples of company productivity measurements.