Accounting and the investment opportunity set:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn. [u.a.]
Quorum Books
2000
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 196 S. |
| ISBN: | 1567203671 |
Internformat
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| 245 | 1 | 0 | |a Accounting and the investment opportunity set |c Ahmed Riahi-Belkaoui |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Westport, Conn. [u.a.] |b Quorum Books |c 2000 | |
| 300 | |a XV, 196 S. | ||
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| 650 | 7 | |a Accountancy |2 gtt | |
| 650 | 7 | |a Entreprises - Comptabilité |2 ram | |
| 650 | 7 | |a Investeringen |2 gtt | |
| 650 | 7 | |a Investissements - Modèles mathématiques |2 ram | |
| 650 | 7 | |a Wiskundige modellen |2 gtt | |
| 650 | 4 | |a Mathematisches Modell | |
| 650 | 4 | |a Corporations |x Accounting | |
| 650 | 4 | |a Investments |x Mathematical models | |
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Datensatz im Suchindex
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Contents
Exhibits ix
Preface xiii
1 Nature and Measurement of the Investment Opportunity Set 1
Appendix 1.1: "The Association between Investment
Opportunity Set Proxies and Realized Growth" 11
Appendix 1.2: "Growth Options and the Real Determinants of
Systematic Risk" 26
2 Empirical Validation of a General Model of Growth
Opportunities 37
3 Investment Opportunity Set Dependence of Dividend Yield
and Price Earnings Ratio 59
4 The Role of Multinational^ and Profitability in the
Determination of the Investment Opportunity Set 69
5 The Role of the Investment Opportunity Set in Corporate
Financing 83
6 The Role of the Investment Opportunity Set in a Model of
International Production 101
7 Growth Opportunities and Disclosure Adequacy 119
viii Contents
8 The Role of Growth Opportunities in Determining
Systematic Risk 131
9 Growth Opportunities and Reputation Building 149
10 Growth Opportunities and Earnings Management 161
11 Growth Opportunities, Internalization, and Market
Valuation of Multinational Firms 173 .
12 Contextual Accrual and Cash Flow Based Valuation Models:
Impact of Multinationality and Growth Opportunities 183
Index 193 I
I
i
!
!
i
i
t
1
Exhibits
2.1 A General Model of Growth Opportunities 38
2.2 Descriptive Statistics and Correlation of Three Measures
of Multinationality for Forbes' The Most International
100 U.S. Firms 43
2.3 Selected Statistics Related to a Common Factor Analysis
of Three Measures of Multinationality for Forbes' The
Most International 100 U.S. Firms 44
2.4 Selected Statistics Related to a Common Factor Analysis
of Measures of Reputation 46
2.5 Descriptive Statistics and Correlation of Three Measures
of the Investment Opportunity Set for Forbes' The Most
International 100 U.S. Firms 47
2.6 Selected Statistics Related to a Common Factor Analysis
of Three Measures of the Investment Opportunity Set for
Forbes' The Most International 100 U.S. Firms 49
2.7 Descriptive Statistics and Correlations 51
2.8 Regression Results 52
3.1 Descriptive Statistics for the Basic Model 62
3.2 Correlation between Explanatory Variables 63
3.3 Basic Valuation Model Results 64
x Exhibits
4.1 Descriptive Statistics and Correlation of Three Measures
of Multinationality for Forbes' The Most International
100 U.S. Firms for the 1987 1992 Period 73
4.2 Selected Statistics Related to a Common Factor Analysis
of Three Measures of Multinationality for Forbes' The
Most International 100 U.S. Firms for the 1987 1992
Period 74
4.3 Descriptive Statistics and Correlation of Three Measures }
of the Investment Opportunity Set for Forbes' The Most I
International 100 U.S. Firms for the 1987 1992 Period 76 I:
4.4 Selected Statistics Related to a Common Factor Analysis
of Three Measures of the Investment Opportunity Set for
Forbes' The Most International 100 U.S. Firms for the
1987 1992 Period 77 ,
4.5 Regression Results for Rate of Return on Assets 78
5.1 Descriptive Statistics and Correlation of Three Measures t
of Multinationality for Forbes' The Most International
100 U.S. Firms for the 1987 1992 Period 87
5.2 Selected Statistics Related to a Common Factor Analysis
of Three Measures of Multinationality for Forbes' The
Most International 100 U.S. Firms for the 1987 1992
Period 88
5.3 Descriptive Statistics and Correlation of Three Measures
of the Investment Opportunity Set for Forbes' The Most t
International 100 U.S. Firms for the 1987 1992 Period 89
5.4 Selected Statistics Related to a Common Factor Analysis
of Three Measures of the Investment Opportunity Set for
Forbes' The Most International 100 U.S. Firms for the
1987 1992 Period 90
5.5 Results of Overall Analysis of Covariance for Market
Debt to Equity Ratio 91
5.6 Comparisons of the Debt to Equity Ratio by
Multinationality and Growth 92 ;
5.7 Mean Comparisons of Market Debt to Equity Means by
Multinationality and by Investment Opportunity Sets and
^ Probabilities 94
6.1 General Model of International Production 102
6.2 Descriptive Statistics and Correlation of Three Measures
of Multinationality for Forbes' The Most International
100 U.S. Firms 107
Exhibits xi
6.3 Selected Statistics Related to a Common Factor Analysis
of Three Measures of Multinationality for Forbes' The
Most International 100 U.S. Firms 108
6.4 Descriptive Statistics and Correlation of Three Measures
of the Investment Opportunity Set for Forbes' The Most
International 100 U.S. Firms 110
6.5 Selected Statistics Related to a Common Factor Analysis
of Three Measures of the Investment Opportunity Set for
Forbes' The Most International 100 U.S. Firms 111
6.6 Descriptive Statistics and Correlations 112
6.7 Regression Results of Linear Models 113
7.1 Selected Statistics Related to a Common Factor Analysis
of Three Measures of the Investment Opportunity Set for
Forbes' The Most International 100 U.S. Firms 124
7.2 Summary Statistics 125
7.3 Correlations among Selected Variables 125
7.4 Explaining Corporate Disclosure Quality 126
8.1 Selected Statistics Related to a Common Factor Analysis
of Three Measures of Multinationality for Forbes' The
Most International 100 U.S. Firms for the 1987 1990
Period 135
8.2 Selected Statistics Related to a Common Factor Analysis
of Measures of Reputation 137
8.3 Selected Statistics Related to a Common Factor Analysis
of Three Measures of the Investment Opportunity Set for
Forbes' The Most International 100 U.S. Firms 139
8.4 Summary Statistics for Empirical Variables 141
8.5 Results of Pooled Time Series Cross Sectional Association
Regression of Systematic Risk and Multinationality and
Selected Variables 142
8.6 Relation between Systematic Risk and Multinationality
and Selected Variables for High and Low Investment
Opportunity Set 143
9.1 Descriptive Statistics 154
9.2 Correlations 1 55
9.3 Explaining Corporate Reputation 156
10.1 Selected Statistics Related to a Common Factor Analysis
of Three Measures of the Investment Opportunity Set for
Forbes' The Most International 100 U.S. Firms 165
xii Exhibits
10.2 Results of Regression Estimation—Model (1) 166
10.3 Descriptive Statistics 167
10.4 Results of Regression Estimation—Model (2) 168
11.1 Sample Statistics 177
11.2 OLS Regression of q Value on the Degree of
Multinationality as Measured by Foreign Sales/Total Sales 178
11.3 OLS Regression of q Value on the Degree of !
Multinationality as Measured by Foreign Sales/Total Sales j
and Its Interactions with Investment Opportunity 179 ¦
12.1 Selected Statistics Related to a Common Factor Analysis
of Three Measures of Multinationality for Forbes' The
Most International 100 U.S. Firms for the 1987 1990
Period 187
12.2 Descriptive Statistics and Correlations 188
12.3 Regression Results of Linear Models 190 ,
i |
| any_adam_object | 1 |
| author | Riahi-Belkaoui, Ahmed 1943- |
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| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
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| indexdate | 2024-10-21T08:00:48Z |
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| isbn | 1567203671 |
| language | English |
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| spelling | Riahi-Belkaoui, Ahmed 1943- Verfasser (DE-588)121828409 aut Accounting and the investment opportunity set Ahmed Riahi-Belkaoui 1. publ. Westport, Conn. [u.a.] Quorum Books 2000 XV, 196 S. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Entreprises - Comptabilité ram Investeringen gtt Investissements - Modèles mathématiques ram Wiskundige modellen gtt Mathematisches Modell Corporations Accounting Investments Mathematical models Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Mathematisches Modell (DE-588)4114528-8 gnd rswk-swf Investition (DE-588)4027556-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 Investition (DE-588)4027556-5 s Mathematisches Modell (DE-588)4114528-8 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009202882&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Riahi-Belkaoui, Ahmed 1943- Accounting and the investment opportunity set Accountancy gtt Entreprises - Comptabilité ram Investeringen gtt Investissements - Modèles mathématiques ram Wiskundige modellen gtt Mathematisches Modell Corporations Accounting Investments Mathematical models Rechnungswesen (DE-588)4048732-5 gnd Mathematisches Modell (DE-588)4114528-8 gnd Investition (DE-588)4027556-5 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4114528-8 (DE-588)4027556-5 |
| title | Accounting and the investment opportunity set |
| title_auth | Accounting and the investment opportunity set |
| title_exact_search | Accounting and the investment opportunity set |
| title_full | Accounting and the investment opportunity set Ahmed Riahi-Belkaoui |
| title_fullStr | Accounting and the investment opportunity set Ahmed Riahi-Belkaoui |
| title_full_unstemmed | Accounting and the investment opportunity set Ahmed Riahi-Belkaoui |
| title_short | Accounting and the investment opportunity set |
| title_sort | accounting and the investment opportunity set |
| topic | Accountancy gtt Entreprises - Comptabilité ram Investeringen gtt Investissements - Modèles mathématiques ram Wiskundige modellen gtt Mathematisches Modell Corporations Accounting Investments Mathematical models Rechnungswesen (DE-588)4048732-5 gnd Mathematisches Modell (DE-588)4114528-8 gnd Investition (DE-588)4027556-5 gnd |
| topic_facet | Accountancy Entreprises - Comptabilité Investeringen Investissements - Modèles mathématiques Wiskundige modellen Mathematisches Modell Corporations Accounting Investments Mathematical models Rechnungswesen Investition |
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