1 - 7 of 7 articles
Abstract This paper investigates the link between earnings and share prices for a sample of UK companies for the years 1961 to 1977. Three measures of earnings were used: the traditional historical cost accounting return and two which were closer to cash flow measures. The strength of the link...
Abstract The Channel Tunnel, a major international investment project funded approximately 80% by debt and 20% by equity, is expected to be completed by 1993. The Eurotunnel Offer for Sale document (published in November 1987) contained financial projections based on traditional accruals-based...
Abstract The requirement that companies disclose the extent of their charitable contributions is an unusual feature of British company law. The purpose of this paper is to trace the development of the requirement from the opinion of the Jenkins Committee on company law reform, that no separate...
Abstract This paper reports the results of an empirical study designed to examine how top management in divisionalised companies perceive central costs allocation for the purposes of performance evaluation. Data for the study were collected from senior management using a questionnaire survey....
Abstract A growing concern in almost every nation today is the amount of ‘tax gap’ (i.e. the difference between the taxes actually paid and what would be paid if all taxpayers filed complete and accurate returns and paid all the taxes they owe). Because the tax gap is often quite substantial,...
Read and print from thousands of top scholarly journals.
Continue with Facebook
Log in with Microsoft
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don’t already have one.
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don’t already have one.