Value drivers in Finnish family-owned firms: profitability, growth and risk
DOI: 10.1504/IJAF.2008.020235 | Erkki K. Laitinen | This study provides new insights into value creation in family firms by analysing the interactions between value drivers and their determinants. Three value drivers are defined: profitability, growth and risk. The determinants include varia... | 1 - 41 |
Approaches to learning of Indonesian accounting students
DOI: 10.1504/IJAF.2008.020235 | Hadrian G. Djajadikerta, Hamfri Djajadikerta, Terri Trireksani | Numerous calls for improved learning outcomes in accounting graduates have been made by the accounting education bodies and the accounting profession. It has been claimed that the quality of student learning can be enhanced by encouraging a... | 42 - 60 |
Determinants and consequences of large CEO pay
DOI: 10.1504/IJAF.2008.020235 | Kiridaran Kanagaretnam, Gerald J. Lobo, Emad Mohammad | We investigate the association between large CEO pay and the underlying economic determinants of pay, governance variables, variables capturing director pay, and other potential variables that may explain large CEO payouts. We also examine... | 61 - 82 |
Voluntary asset write-downs under SFAS 121: early adopters vis-a-vis late adopters
DOI: 10.1504/IJAF.2008.020235 | Sung S. Kwon, Sungsoo Kim, Brian Gaber | Previous research shows that the stock market positively values firms whose motivation is to clearly enhance productivity through streamlining their assets as part of a restructuring campaign. In this study, we examine 47 firms that volunta... | 83 - 106 |
Capital markets| reactions to social information announcements
DOI: 10.1504/IJAF.2008.020235 | Sepideh Parsa, Leo Xiaobing Deng | This paper aims to investigate whether the London Stock Exchange (LSE) reacts to social information announcements by new entrants to LSE over a period of five years. Out of a total of 249 non-financial companies that joined LSE, only 66 soc... | 107 - 120 |
