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This book presents the additional information to be provided as an information cure needed to reduce investor uncertainty as they will lead to a lower cost of capital, economic growth, effective capital allocation, better liquidity of capital markets, job creation and finally social harmony.

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The mix of debt and equity called capital structure, representing major claims against a corporation's assets, has been the subject of a long debate focusing on its determination, evaluation, and accounting. Riahi-Belkaoui uses both theoretical and contingency approaches to examine the question of whether capital structure really can be determined. Using a bond rating model he looks at the evaluation of capital structure and the resolution of ...

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A new form of accounting statement--the value added statement--is gaining popularity in the corporate annual reports of the largest companies in the United Kingdom. This new statement can be viewed as a modified version of the income statement. Like the income statement, the value added statement reports the operating performance of a company at a given point in time, using both accrual and matching procedures. Unlike the income statement, how...

Value added methods provide relevant, useful information for financial analysis, market valuation and financial decision making. This book explicates developments in this field, exploring the uses of value added methods for accounting professionals, academics and corporate management.

Argues that the multidivisional organisational structure is far superior to the standard, functional form of corporate organisation. The M-form is presented as overcoming the problems of strategic direction and control implicit in the standard form, among other benefits.

Riahi-Belkaoui's contingency approach to disclosure adequacy identifies determinants based on cultural, linguistic, political, civil, economic and demographic relativisms, on legal and tax relativisms and even on religious relativism.

Using other disciplines as an example (particularly the social sciences), the author calls for higher standards of research into accounting and its problems. Six areas for critical concern are outlined, comparing perspectives used by researchers in other fields to what is desirable in accounting.

Examines the corporate reputation-building process and the roles played by several of the most important functions and influences.

Designed to provide a conceptual framework for management accounting. The student as well as the practitioner in management accounting should be aware not only of the new multidisciplinary scope of the field but also of the conceptual foundations which justify this extended scope.

This volume outlines a systematic approach that should help US multinationals operating worldwide reduce their tax burden. It examines five issues central to planning a successful multinational tax strategy, including an appreciation of the US taxation of foreign income.

Examines the significant problems facing the accounting profession as a whole and examines their effect on the way accounting is practised, on accountant's clients, and on business in general. The problems derive, according to the author, from new developments in the accounting environment.

This work suggests that accounting represents phenomena in the business world in the same way that language represents phenomena in the larger world. It explores topics such as the lexical and grammatical aspects of accounting, and the influence of bilingualism on accounting.

The pursuit of quality is now one of management's chief concerns and its achievement is demanded by consumers and society in general. Quality achievement is also essential if American business to is to succeed in today's highly competitive international marketplace. Taking an accountant's perspective, Riahi-Belkaoui examines and analyzes what quality achievement means in terms of costs and other factors, and the part played by control. Timely ...

In this study of budgetary slack, the author explores the causes of the phenomenon, the characteristics of organisations afflicted by it, and suggests remedies. He also analyzes the role of the multidivisional structure and "the performance plan", and the accompanying distortion of information.

Multinational financial accounting was developed to accommodate the international accounting needs of multinational corporations that are not met by their national accounting systems. This book emphasizes both theoretical concerns and practical solutions to multinational financial accounting.

The author of this book presents research results supporting multinationality. He argues that the market reacts more favourably the larger (smaller) cash flows are (accruals) and aims to show that the preference of cash flows over accruals will increase under multinationality.