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Abstract The traditional ‘single-period' equity valuation models assume that investors’ capital gains tax liabilities can be represented as occurring annually, independently of whether or not the share is actually sold. The assumption implies that investors sell their shares on an annual basis....
Abstract The paper draws upon two detailed case studies of global manufacturing companies to examine the role of accounting in redesigned remuneration systems which are emerging as organisations delayer their structures, change their production methods and move to team-based systems of work and...
Abstract Agency theory shows that payout constraints can play an important role in debt contracting and mitigating debt-related incentive problems. In this paper, we compare how, empirically, corporations in the UK, the US and Germany are restricted in their ability to pay dividends (and other...
Abstract This paper combines an accruals-based measure of accounting discretion with a multivariate modelling framework as a means of generating more appropriately specified tests of the determinants of managerial accounting policy choice. Findings suggest that smoothing considerations account...
Abstract IAS 32 Financial Instruments: Disclosure and Presentation (1995) raises a number of questions. In particular, it is argued that the Standard's requirements on accounting for, and the classification of, compound financial instruments by the issuer, are based on reasoning that is...
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