The Enterprise Theory: An Extension
Article Abstract:
The substance of financial reporting has been changing. New emphasis is being put on reporting financial flows and also activity in terms of value added. However, these new reporting methods seem to lack a theoretical framework in current literature. Luckily Suojanen's Enterprise Theory (1954) seems to provide such a framework. This framework is modified to allow for the rewards of management mediation and separate reporting of these rewards from employee rewards.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 1983
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Insider trading activity surrounding annual earnings announcements
Article Abstract:
A formal model of insider trading behavior with respect to the release of annual earnings information was developed. Empirical analysis supported the hypothesis that insiders with track to private information concerning annual earnings increase their trading activity several weeks before the release. Results also showed the importance of considering insiders' reaction to regulatory review in examining insiders' abnormal profits.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 1995
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The Free Cash Flow Anomaly revisited: Finnish evidence
Article Abstract:
Evaluation of investment strategy, based on financial statement data of Finnish companies between 1992 and 2002, is presented. Analysis of trends prevailing in Finnish stock market is also presented.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2006
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