• Publications
  • Influence
Economic Value Added (EVA Super TM): An Empirical Examination of a New Corporate Performance Measure
Is there a single measure of corporate performance enabling investors to identify investment opportunities and motivate managers to make value-added business decisions? Obviously, this is a questionExpand
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Operating Income, Residual Income and EVA[TM]: Which Metric Is More Value Relevant? [*]
This study empirically examines the value-relevance of three profitability measures: Operating Income (0I), Residual Income (RI), and Economic Value Added (EVA[TM]). [1] Motivation for the researchExpand
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Usefulness of Accounting Earnings, Residual Income, and Eva?: A Value-Relevance Perspective
Motivated by the popular press, hailing of Economic Value Added (EVA) as the best performance measure of a company's value creation, this study examines the value relevance of three profitabilityExpand
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Market Efficiency, CAPM, and Value-Relevance of Earnings and EVA: A Reply to the Comment by Professor Paulo
Dr. Stanley Paulo makes two points or critiques in his Comment on our paper, "Operating Income, Residual Income and EVA: Which Metric is More Value Relevant?" published in the spring 2001 issue ofExpand
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Process improvement through marketing variance analysis
In the 1970s and early 1980s several studies recommended using a framework based on a 1977 Hulbert and Toy model for analyzing marketing variances. Proposes adaptation of the model to control theExpand
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Impairment: IASB - FASB Comparison
paper focuses on the accounting concept of impairment of long lived assets and goodwill. The objective is to identify the differences between the Financial Accounting Standards Board's (FASB) and theExpand
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アメリカ会計学 : 理論、制度、実証
第1章 会計理論序説 第2章 会計理論と会計研究 第3章 財務会計の制度構造をめぐる展開 第4章 財務報告規制の経済学 第5章 公準、原則および概念 第6章 目的の探求 第7章 FASBの概念フレームワーク 第8章 投資者および債権者に対する会計情報の有用性 第9章 統一性と開示—会計基準設定に関するいくつかの方向性 第10章 国際会計