An Analysis of the Financial Management Techniques Currently Employed by Large U.S. Corporations
Article Abstract:
As the United States entered the Depression, a greater reliance was placed on the use of financial strategy to survive. This emphasis on financial management has developed and seen the introduction of many kinds of financial analysis techniques. A survey is taken of the Fortune 500 largest firms in the United States to see what sorts of financial analysis are in use. The survey found that the variety and complexity of these analytical tools is significantly related to company size. Results were also explored on an industry basis. The frequencies of different analytical techniques in evaluating division performance, Working Capital techniques, Capital Budgeting techniques, and forecasting operations research techniques are listed.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 1983
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Internal capital markets, bank borrowing, and financing constraints: evidence from Belgian firms
Article Abstract:
Financial and industrial groupings have a significant function in the buildup and distribution of capital in the Belgian economy. It is proposed that Belgian companies in which investment is partially financed on an internal capital market will have less financing restrictions compared to companies which have to obtain financing from banks. It is also suggested that companies belonging to a group, shift internal excesses of funds to other group members by investing in financial assets. An empirical study agreed with the first but not the second hypothesis.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 1998
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Does the FASB listen to corporations?
Article Abstract:
Corporate influence on the decision-making process of the Financial Accounting Standards Board (FASB) and what corporate-specific characteristics suggested by economic theory contribute to the influence that can be exerted by firms on the FASB are explored. Findings indicate that corporations influence the FASB through their letters of comment, but the agency is not influenced equally by all corporations. Large corporations and firms with diverse businesses are found to exert more influence on the FASB.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 1992
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