Table of contents
The investment opportunity set: determinants, consequences and measurement
Sanjay Kallapur, Mark A. TrombleyExplains the concept of the investment set (IOS: i.e. chances to invest for expansion, new products, cost reduction etc.) and its effects on firm value. Reviews previous research…
Investment opportunity sets, accounting‐based regulatory contracts, and accounting discretion
Malcolm J. McLellandRefers to previous research to suggest that US commercial bank managers use discretion to “manage” regulatory capital and that accounting discretion can influence a bank’s…
Financing, dividend and compensation policies subsequent to a shift in the investment opportunity set
Lawrence J. AbbottSummarizes previous research on the impact of the investment opportunity set (IOS) on firm financing, dividend and compensation policies, develops hypotheses on the effects of IOS…
The association between the investment opportunity set and corporate financing and dividend decisions: some Australian evidence
Stewart Jones, Rohit SharmaSummarizes previous research on the investment opportunity set (IOS) using price‐based and investment‐based proxies and variance measures; and develops hypotheses on the…
Investment opportunity set dependence of dividend yield and price earnings ratio
Ahmed Riahi‐Belkaoui, Ronald D. PicurSummarizes previous valuation models based on accounting information, extends the basic model to include dividends and retained earnings, and develops hypotheses on the…
Empirical validation of a general model of growth opportunities
Fouad K. AlNajjar, Ahmed Riahi‐BelkaouiSummarizes previous research on factors affecting the market value of a firm’s equity and puts forward a mathematical model based on the idea that its investment opportunity set…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson