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Abstract This paper develops a real option framework to extend the current class of managerial decision rules appropriate for selecting a multi-product firm's optimal product mix in the presence of a limiting factor of production. The rules are relevant for both tactical and strategic decision...
Abstract The setting of accounting standards in the UK has always and will always be surrounded by tensions due to the different interests of those who are involved either in the production or operation of the resulting standards. While some interests come and go, the UK's governments, over time...
Abstract This study addresses ‘the inevitable dilemma facing [leaders of] an occupation’ seeking to progress the professionalisation process through organisational formation, namely that ‘if too many are included as eligible, it may downgrade the whole membership, while if the line is drawn too...
Abstract This paper outlines a grounded theory of corporate disclosure comprising, disclosure choices, the story of value creation and intangibles, managerial optimism and opportunism, benchmarking, and of continuous corporate interaction with stock and information markets. The disclosure...
Abstract In order to help reduce information asymmetry between managers and prospective investors, IPO prospectuses in Thailand are required to publish managers' forecasts of the forthcoming year's earnings. This type of direct disclosure is especially important in a developing economy such as...
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