Table of contents
The Magic in Value Added: Merits of Derived Accounting Indicator Numbers
Ahmed Riahi Belkaoui, M. Ali FekratThe American Accounting Association (AAA) Committee on Accounting and Auditing Measurement (1991) had recommended that value added be considered for mandatory disclosure in the US…
The Effects of Ownership Structure on Value Added‐Based Performance
Ellen Pavlik, Ahmed Riahi‐BelkaouiFollowing the recognition of the separation of ownership and control in the large firm espoused by Berle and Means (1932), a debate ensued on the possible effect of such…
The Impact of Performance Plan Adoption on Value Added and Earnings
Barbara J. Askren, James W. Bannister, Ellen L. PavlikTheoretical arguments have indicated that long‐term accounting‐based performance plans motivate executives to improve long‐run firm performance (Smith and Watts, 1982; Larcker…
Explaining Market Returns: Earnings Versus Value Added Data
Ahmed Riahi‐Belkaoui, Ronald D. PicurThe objective of this study is to determine whether value added variables possess incremental information beyond accrual earnings in the context of explaining security return. The…
Net Value Added as An Explanatory Variable for Returns
Ahmed Riahi‐Belkaoui, Ronald D. PicurThis study investigates the usefulness of net value added in explaining stock returns of a sample of US firms. The results provide evidence that current and past levels of net…
ISSN:
0307-4358e-ISSN:
1758-7743ISSN-L:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson