Akron Business and Economic Review articles from June 1990

Akron Business and Economic Review archives from June 1990

The relationship of asset flow measures to bond ratings.
June 22, 1990... The Relationship of Asset Flow Measures to Bond Ratings In recent times there has been increased interest in the potential decision usefulness of asset flow measures (i.e., income, income plus depreciation, working capital from operations,...

Product differentiation: everybody is looking for the Holy Grail.
June 22, 1990... Product Differentiation: Everybody Is Looking for the Holy Grail(*) The concept of product differentiation was formally introduced by Edward Chamberlin in 1933. According to Chamberlin: A general class of product is differentiated if any...

Establishing formal specialties within the accounting profession.
June 22, 1990... Establishing Formal Specialties Within the Accounting Profession In its 1985-86 Annual Report, the American Institute of Certified Public Accountants (AICPA) [1, p. 213] stated, "recognizing the existence of de factor specialization among...

The influence of Confucianism and Zen on the Japanese organization.
June 22, 1990... The Influence of Confucianism and Zen on the Japanese Organization The success of Japanese work organizations as productive systems is certainly remarkable, but a large part of it is attributable to what the Japanese borrowed from Western...

The U.S. steel trigger price mechanism: import impact and strategic response.
June 22, 1990... The U.S. Steel Trigger Price Mechanism: Import Impact and Strategic Response In 1947 American steel producers were the most efficient and most productive in the world. They produced 57 percent of the world steel output, an amount that was...

Measuring quality costs at the corporate level: an empirical analysis of empirical determinants.
June 22, 1990... Measuring Quality Costs at the Corporate Level: An Empirical Analysis of Organizational Determinants* Corporate accountants have been urged to extend their measurements to the areas of productivity [29], new product innovation [4], and...

Market structure and financial leverage: does market power affect debt and equity decisions?
June 22, 1990... Market Structure and Financial Leverage: Does Market Power Affect Debt and Equity Decisions? The issue of capital structure has been a subject of intense debate among researchers for the last quarter of a century. Various theories have been...

Monetary policy uncertainty, money elasticities, and interest rates.
June 22, 1990... Monetary Policy Uncertainty, Money Elasticities, and Interest Rates One of the hypotheses advanced to explain the persistence of high interest rates after 1979 is that the volatility of monetary policy, particularly after the October policy...

The implications of tax reforms on firm valuation and management decisions.
June 22, 1990... The Implications of Tax Reforms on Firm Valuation and Management Decisions* Due to accounting conventions and accrual concepts, actual cash receipts and actual cash outlays resulting from investment in real assets vary from the reported...