Performance results in value added reporting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn. [u.a.]
Quorum Books
1996
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 175 S. |
| ISBN: | 1567200249 |
Internformat
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Datensatz im Suchindex
| _version_ | 1813509726911070208 |
|---|---|
| adam_text |
Contents
Exhibits ix
Preface xiii
1. Value Added Reporting under Price Change Models 1
2. Information Content of Value Added Data 15
3. Explaining Market Return: Value Added versus
Earnings and Cash Row 29
4. Productivity, Profit, and Firm Value 73
5. Performance Plan Adoption and Performance 91
APPENDIX: Sample of Firms 111
6. The Systematic Risk and Value Added Variables 115
7. Takeover and Value Added Variables 133
8. The Effects of Ownership Structure on Earnings and
Value Added Performance 149
Index 173
Exhibits
1.1 Hellenic Company Income Statements Expressed in Units of
Money 5
1.2 Hellenic Company Value Added Statements Expressed in
Units of Money 6
1.3 Hellenic Company Income Statements Expressed in Units of
Purchasing Power 8
1.4 Hellenic Company Value Added Statements Expressed in
Units of Purchasing Power 9
1.5 General Price Level Gain or Loss, December 13, 19X6 10
1.6 Error Type Analysis 12
2.1 Simple Regression of Annual Security Returns on Current and
Past Deflated NVA Levels 19
2.2 Simple Regression of Annual Security Returns on Current and
Past Deflated NVA Changes 20
2.3 Value Relevance of NVA Components 23
2.4 Classification of Firms into Categories of Inflation and Growth
Levels 24
2.5 Impact of Inflation and GNP Growth Levels in the Value
Relevance of NVA Components 25
3.1 Regression of Annual Security on Relative Changes of Forms
of Accounting Returns 34
x Exhibits
3.2 Simple Regression of Annual Security Returns on Relative
Annual Changes in Level of Earnings 35
3.3 Simple Regression of Annual Security Returns on Relative
Annual Changes in Net Value Added 36
3.4 Multiple Regression of Annual Security Returns on Relative
Annual Changes in Net Value Added and Related Annual
Changes in the Level of Earnings 37
3.5 Regression Results on Simple Return Effects 40
3.6 Regression Results on Combined Return Effects 41
3.7 Tests for Relative Information Content for Net Income, Cash
Hows, and Value Added 42
3.8 Incremental Comparison 43
3.9 Statistical Properties of Derived Accounting Indicators 45
3.10 Rank Correlation of All the Sample Companies: NVAPs with
NVAPs in Subsequent Years 48
3.11 Rank Correlation of All Sample Companies: EPSPs with
EPSPs in Subsequent Years 49
3.12 Rank Correlation of All Sample Companies: CFPs with CFPs
in Subsequent Years 50
3.13 Linear Regression Results 57
3.14 Nonlinear Regression Results 61
4.1 Descriptive Statistics: 1973 1990 79
4.2 Pearson and Spearman Correlation Coefficients: 1973 1990 79
4.3 Productivity and Profitability 80
4.4 Productivity and Market Value 83
5.1 Sample Companies 93
5.2 Descriptive Statistics for Treatment and Control Firms
Pre and Postadoption 94
5.3A ANCOVA Results for Accounting Based Performance
Measures I 96
5.3B ANCOVA Results for Accounting Based Performance
Measures I 97
5.4A ANCOVA Results for Accounting Based Performance
Measures II 98
5.4B ANCOVA Results for Accounting Based Performance
Measures II 99
5.5 Results of the Overall Analysis of Covariance for Operating
Profit/Assets 101
Exhibits xi
5.6 Results of the Overall Analysis of Covariance for Net Profit/
Assets 102
5.7 Tests and Variable Means and Standard Deviation by
Ownership Structure Type before and after Performance Plan
Adoption 103
6.1 Value Added Variables: Relationship with Systematic Risk
Firms Included in Different Stages of the Analysis 119
6.2 Summary Statistics of Market and Accounting Betas 121
6.3 Pearson Correlation Matrices 122
6.4 Regressions of Market Beta on Accounting Betas I 124
6.5 Regressions of Market Beta on Accounting Betas II 125
6.6 Regressions of Market Beta on Accounting Betas III 126
7.1 Frequency Distribution of the Sample by Year of Compustat
Delisting 134
7.2 Frequency of Takeovers Classified by Form of Payment, Hos¬
tile or Friendly Offer, and Number of Bidders for the Target 137
7.3 Comparison of Target Firm and Average Target Industry
Value Added to Total Assets Ratios 140
7.4 Ordinary Least Squares Regression of CAR or DVA with and
without Control Variables Related to Target Firm and Merger
Characteristics 143
7.5 Ordinary Least Squares Regression of CAR or DVA with and
without Control Variables Related to Target Firm and Merger
Characteristics: DVA Calculated from Data in Years t — 1 and
t 2 144
8.1 Research Model 151
8.2 Mean Values of Profit and Market Capitalization for 228
Fortune 500 Firms in 1987 Grouped by Level of Management
Stockholding 155
8.3 Mean Values of Profit and Market Capitalization for 228
Fortune 500 Firms in 1987 Grouped by Level of Stock
Concentration 156
8.4 Piecewise Linear Ordinary Least Squares Regression of 1987
Profit and Market Capitalization on Ownership Structure and
Diversification Strategy for 228 Fortune 500 Firms 157
8.5 Alternative Piecewise Linear Specification of 1987 Profit and
Market Capitalization of Ownership Structure and
Diversification 159
xii Exhibits
8.6 Simple Linear Regression of 1987 Profit and Market
Capitalization on Ownership Structure and Diversification
Strategy for 228 Fortune 500 Firms 161
8.7 Mean Values of Net Value Added over Total Assets for 394
Firms in 1988 Grouped by Level of Management Stockholding 164
8.8 Mean Values of Net Value Added over Total Assets for 394
Firms in 1988 Grouped by Level of Stock Concentration 165
8.9 Piecewise Linear Ordinary Least Squares Regression for Net
Value Added over Total Assets on Ownership Structure for
394 Firms Using a Turning Point of 10 Percent 166
8.10 Piecewise Linear Ordinary Least Squares Regression for Net
Value Added over Total Assets on Ownership Structure for
394 Firms 168 |
| any_adam_object | 1 |
| author | Riahi-Belkaoui, Ahmed 1943- |
| author_GND | (DE-588)121828409 |
| author_facet | Riahi-Belkaoui, Ahmed 1943- |
| author_role | aut |
| author_sort | Riahi-Belkaoui, Ahmed 1943- |
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| building | Verbundindex |
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| callnumber-subject | HF - Commerce |
| classification_rvk | QP 829 |
| ctrlnum | (OCoLC)33668124 (DE-599)BVBBV011573804 |
| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| id | DE-604.BV011573804 |
| illustrated | Not Illustrated |
| indexdate | 2024-10-21T08:00:47Z |
| institution | BVB |
| isbn | 1567200249 |
| language | English |
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| physical | XIV, 175 S. |
| publishDate | 1996 |
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| publisher | Quorum Books |
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| spelling | Riahi-Belkaoui, Ahmed 1943- Verfasser (DE-588)121828409 aut Performance results in value added reporting Ahmed Riahi-Belkaoui 1. publ. Westport, Conn. [u.a.] Quorum Books 1996 XIV, 175 S. txt rdacontent n rdamedia nc rdacarrier Bilans Entreprises - Comptabilité Entreprises multinationales - Comptabilité Prestatiebeoordeling gtt Revenu - Comptabilité Valeur ajoutée - Comptabilité Waardering gtt Multinationales Unternehmen Corporations Accounting Financial statements Income accounting International business enterprises Accounting Value added Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 s Multinationales Unternehmen (DE-588)4075092-9 s DE-604 Rechnungswesen (DE-588)4048732-5 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007793249&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Riahi-Belkaoui, Ahmed 1943- Performance results in value added reporting Bilans Entreprises - Comptabilité Entreprises multinationales - Comptabilité Prestatiebeoordeling gtt Revenu - Comptabilité Valeur ajoutée - Comptabilité Waardering gtt Multinationales Unternehmen Corporations Accounting Financial statements Income accounting International business enterprises Accounting Value added Accounting Rechnungswesen (DE-588)4048732-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4113562-3 (DE-588)4075092-9 |
| title | Performance results in value added reporting |
| title_auth | Performance results in value added reporting |
| title_exact_search | Performance results in value added reporting |
| title_full | Performance results in value added reporting Ahmed Riahi-Belkaoui |
| title_fullStr | Performance results in value added reporting Ahmed Riahi-Belkaoui |
| title_full_unstemmed | Performance results in value added reporting Ahmed Riahi-Belkaoui |
| title_short | Performance results in value added reporting |
| title_sort | performance results in value added reporting |
| topic | Bilans Entreprises - Comptabilité Entreprises multinationales - Comptabilité Prestatiebeoordeling gtt Revenu - Comptabilité Valeur ajoutée - Comptabilité Waardering gtt Multinationales Unternehmen Corporations Accounting Financial statements Income accounting International business enterprises Accounting Value added Accounting Rechnungswesen (DE-588)4048732-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Bilans Entreprises - Comptabilité Entreprises multinationales - Comptabilité Prestatiebeoordeling Revenu - Comptabilité Valeur ajoutée - Comptabilité Waardering Multinationales Unternehmen Corporations Accounting Financial statements Income accounting International business enterprises Accounting Value added Accounting Rechnungswesen Finanzbuchhaltung |
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