Akron Business and Economic Review articles from March 1990

Akron Business and Economic Review archives from March 1990

A New Approach for Jointly Evaluating the "Six Cs" of Loan Analysis
March 22, 1990... A New Approach For Jointly Evaluating The "Six Cs" of Loan Analysis(*) Most financial management textbooks discuss the five Cs of credit analysis--capacity, capital, character, collateral, and conditions--in relationship to the evaluation of a...

New Accounting Rules for Special Assessments
March 22, 1990... New Accounting Rules For Special Assessments When the National Council on Governmental Accounting (NCGA) revised the basic accounting principles for governmental units in 1979, its final product--NCGA Statement No. 1[4]--was generally...

Anomaly Sensitivity to Business Conditions
March 22, 1990... Anomaly Sensitivity To Business Conditions In a recent edition of this journal, Erickson, Fredman, and Stickels[14] documented the greater importance of the price/earnings ratio relative to the price/sales ratio. They concluded that the...

The Fine Art of Performance Appraisal: The Case of Overkill
March 22, 1990... The Fine Art of Performance Appraisal: The Case of Overkill Performance appraisal can be conceptualized as a memory-based task in which raters acquire, encode, store, and later retrieve performance information to make a judgment[2]. A close...

The Influence of Major Lawsuits on Common Stock Returns
March 22, 1990... The Influence Of Major Lawsuits On Common Stock Returns(*) The purpose of this paper is to measure the impact on the price of a firm's common stock of the announcement or settlement of a major lawsuit against the firm. There are several reasons...

Abnormal Gains for Insiders Trading Prior to Unexpected Corporate Earnings and Dividend Announcements
March 22, 1990... Abnormal Gains For Insiders Trading Prior To Unexpected Corporate Earnings And Dividend Announcements According to the strong form of the efficient market hypothesis, at any time all relevant information, whether public or private, is already...

Using the Analytic Hierarchy Process for Small Business Decision Making
March 22, 1990... Using The Analytic Hierarchy Process For Small Business Decision Making Small businesses face many of the same decisions as the largest corporations do, but they may not have the resources necessary to develop the information required to make...

Corporate Insiders, Toehold Acquisitions, and Information Leakage: Do Insiders Tip Their Hands?
March 22, 1990... Corporate Insiders, Toehold Acquisitions, And Information Leakage: Do Insiders Tip Their Hands? In the search for competitive advantages, investors have for many years attempted to ape the actions of those believed to possess nonpublic...

Reporting Entity Size and the Need for Accounting Information
March 22, 1990... Reporting Entity Size And The Need For Accounting Information(*) Differentiation in financial reporting on the basis of size and ownership characteristics has been an accounting policy issue for several years. Supporters of differentiation...