메뉴 건너뛰기




Volumn 30, Issue 1, 2006, Pages 21-41

Financialized accounts: Restructuring and return on capital employed in the S&P 500

Author keywords

Business combinations; Corporate restructuring; Financialization; Return on capital

Indexed keywords


EID: 32544452372     PISSN: 01559982     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.accfor.2006.01.001     Document Type: Article
Times cited : (17)

References (36)
  • 1
    • 0003883945 scopus 로고
    • Institute of Charted Accountants in England and Wales London
    • Accounting Standards Steering Committee The Corporate Report 1975 Institute of Charted Accountants in England and Wales London
    • (1975) The Corporate Report
  • 3
    • 32544437471 scopus 로고
    • London: Booklet 1
    • Boston Consulting Group. (1994). Meeting the value challenge. London: Booklet 1.
    • (1994) Meeting the Value Challenge
  • 4
    • 27944459523 scopus 로고
    • Accounting in its social context: Towards a history of value added in the United Kingdom
    • S. Burchell, C. Clubb, and A.G. Hopwood Accounting in its social context: Towards a history of value added in the United Kingdom Accounting, Organisation and Society 10 4 1985 381 413
    • (1985) Accounting, Organisation and Society , vol.10 , Issue.4 , pp. 381-413
    • Burchell, S.1    Clubb, C.2    Hopwood, A.G.3
  • 8
  • 11
    • 0033664570 scopus 로고    scopus 로고
    • Restructuring for shareholder value and its implications for labour
    • J. Froud, C. Haslam, S. Johal, and K. Williams Restructuring for shareholder value and its implications for labour Cambridge Journal of Economics 24 6 2000 771 797
    • (2000) Cambridge Journal of Economics , vol.24 , Issue.6 , pp. 771-797
    • Froud, J.1    Haslam, C.2    Johal, S.3    Williams, K.4
  • 13
    • 0043154523 scopus 로고    scopus 로고
    • Cars after financialization: A case study in financial under-performance, constraints and consequences
    • J. Froud, C. Haslam, S. Johal, and K. Williams Cars after financialization: A case study in financial under-performance, constraints and consequences Competition and Change 6 1 2002 13 41
    • (2002) Competition and Change , vol.6 , Issue.1 , pp. 13-41
    • Froud, J.1    Haslam, C.2    Johal, S.3    Williams, K.4
  • 14
    • 0037859140 scopus 로고    scopus 로고
    • Financialization and the coupon pool
    • Autumn
    • Froud, J., Johal, S., Williams, K. (2002). Financialization and the coupon pool, Capital and Class, Autumn. http://www.findarticles.com/p/articles/ mi_qa3780/is_200210/ai_n9099368/pg_2.
    • (2002) Capital and Class
    • Froud, J.1    Johal, S.2    Williams, K.3
  • 15
    • 32544451081 scopus 로고
    • Company appraisal and control by added value analysis
    • R.R. Gillchrist Company appraisal and control by added value analysis Certified Accountants Journal October 1970 573 580
    • (1970) Certified Accountants Journal , pp. 573-580
    • Gillchrist, R.R.1
  • 18
    • 32544458741 scopus 로고    scopus 로고
    • Value added in financial accounting: A cooperative study of Germany and France
    • A. Haller, and H. Stoloway Value added in financial accounting: A cooperative study of Germany and France Advances in International Accounting 11 1998 23 51
    • (1998) Advances in International Accounting , vol.11 , pp. 23-51
    • Haller, A.1    Stoloway, H.2
  • 20
    • 32544436968 scopus 로고    scopus 로고
    • International Accounting Standard No. 1
    • International Accounting Standard No. 1 http://www.iasplus.com/standard/ ias01.htm.
  • 21
    • 44649197264 scopus 로고
    • Theory of the firm: Managerial behaviour, agency costs, and ownership structure
    • M. Jensen, and W. Meckling Theory of the firm: Managerial behaviour, agency costs, and ownership structure Journal of Financial Economics 3 1976 78 133
    • (1976) Journal of Financial Economics , vol.3 , pp. 78-133
    • Jensen, M.1    Meckling, W.2
  • 22
    • 0001066475 scopus 로고
    • Agency costs of free cash flow, corporate finance and takeovers
    • M. Jensen Agency costs of free cash flow, corporate finance and takeovers American Economic Review 76 2 1986 323 329
    • (1986) American Economic Review , vol.76 , Issue.2 , pp. 323-329
    • Jensen, M.1
  • 25
    • 0034122692 scopus 로고    scopus 로고
    • Maximising shareholder value: A new ideology for corporate governance
    • W. Lazonic, and M. O'Sullivan Maximising shareholder value: A new ideology for corporate governance Economy and Society 29 1 2000 13 35
    • (2000) Economy and Society , vol.29 , Issue.1 , pp. 13-35
    • Lazonic, W.1    O'Sullivan, M.2
  • 26
    • 0000023612 scopus 로고
    • On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research
    • B. Lev On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research Journal of Accounting Research 27 1989 153 192
    • (1989) Journal of Accounting Research , vol.27 , pp. 153-192
    • Lev, B.1
  • 27
    • 0033235091 scopus 로고    scopus 로고
    • The boundaries of financial reporting and how to extend them
    • B. Lev, and P. Zarowin The boundaries of financial reporting and how to extend them Journal of Accounting Research 37 2 1999 353 385
    • (1999) Journal of Accounting Research , vol.37 , Issue.2 , pp. 353-385
    • Lev, B.1    Zarowin, P.2
  • 28
    • 0000297803 scopus 로고
    • Mergers and the market for corporate control
    • Henry G. Manne Mergers and the market for corporate control Journal of Political Economy 73 1965 110 120
    • (1965) Journal of Political Economy , vol.73 , pp. 110-120
    • Manne Henry, G.1
  • 30
  • 34
    • 32544446517 scopus 로고
    • The information content of value added, earnings and cash flow: US evidence
    • A. Riahi-Belkaoui The information content of value added, earnings and cash flow: US evidence International Journal of Accounting 28 2 1993 140 146
    • (1993) International Journal of Accounting , vol.28 , Issue.2 , pp. 140-146
    • Riahi-Belkaoui, A.1
  • 35
    • 4644350045 scopus 로고    scopus 로고
    • Financialization and the slowdown of accumulation
    • E. Stockhammer Financialization and the slowdown of accumulation Cambridge Journal of Economics 28 2004 719 741
    • (2004) Cambridge Journal of Economics , vol.28 , pp. 719-741
    • Stockhammer, E.1
  • 36
    • 32544441501 scopus 로고    scopus 로고
    • US Bureau of Commerce. (2005). Annual Statistical Abstract. http://www.census.gov/statab/www/.
    • (2005) Annual Statistical Abstract


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.