The incremental information content of capital expenditures

Article Abstract:

Accounting and financial models usually expect capital expenditures to provide information about the expected earnings of a firm that is not indicated by current earnings. A study is conducted to ascertain if capital expenditures are indeed a reliable source of value relevant information which is incremental to that of current earnings. Data are collected from Compustat and CRSP databases on manufacturing firms from 1971 to 1990. Concurrent earnings information and size-related predisclosure information differences are controlled before. Results show that unexpected capital expenditures, coupled with mediating variables for growth, risk and earnings levels, offer incremental value relevant information that exceed unexpected current earnings and its mediating variables. Implications and recommendations for further studies are discussed.

Research, Capital investments

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High Availability through Incremental Architecture

Article Abstract:

NCR's Incremental Architecture is based upon three new hardware components: the Channel Control Processor (CCP), the Dynamic Channel Director (DCD) and System to System Adapter (SSA). What it does is increase your system availability by permitting a mutual backup system for on-line applications with loosely-coupled host processors. It allows you to put a copy of your on-line applications in a secondary host processor. In the event of a processor failure, the copied application in the secondary host processor automatically takes over the processing. Sharing of peripheral devices among multiple host processors is a second operating feature.

Systems software, Network architectures, evaluation, New Product, Online, Back-Up Copies, Network Architecture, Enhancements

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Executive managers: cultural expectations through stories about work

Article Abstract:

An inquiry into the cultural expectations of business executives reveals that it is an action-oriented mindset that gets results in the business world. This mindset pertains to such qualities as assertion, risk-taking, financial skill, flexibility and ability to work with a team. Executives are likewise concerned with trust, control and change issues. Analyses of management behavior provides much needed insights into the expectations that profoundly influence the impact of management education.

Psychological aspects, Social aspects, Executives, Corporate culture, Executive ability

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