The Selected Works of George J. Benston, 2
Subtitle: Accounting and Finance
Publisher: Oxford University Press, USA
Published: 2010
Place of publication: Oxford
Language: eng
Format: [electronic resource] :
Number of pages: 445
ISBN-13: 9780199745470
Description: George J. Benston, professor of Finance, Accounting, and Economics at Emory University's Goizueta Business School, died unexpectedly in January 2008. He was an impassioned advocate for corporate integrity and a unique scholar; his research interests were as broad as those of any recent academician. His colleagues have selected and organized his most important papers into two volumes. This second volume consists of his publications in the fields of accounting and finance. The editor has selected a broad range of papers from each of the major areas that are representative of Benston's work in th.
Notes: Description based on print version record.
Table of contents: title: Contents; Contributors; Sources; PART I: ACCOUNTING; 1. Multiple Regression Analysis of Cost Behavior; 2. Published Corporate Accounting Data and Stock Prices; 3. Required Disclosure and the Stock Market: An Evaluation of the Securities Exchange Act of 1934; 4. Public (U.S.) Compared to Private (U.K.) Regulation of Corporate Financial Disclosure; 5. DAAM: The Demand for Alternative Accounting Measurements; 6. Fair-Value Accounting: A Cautionary Tale from Enron; 7. The Value of the SEC's Accounting Disclosure Requirements.; title: 8. Financial Reporting of Derivatives: An Analysis of the Issues, Evaluation of Proposals, and a Suggested Solution9. Principles-versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy; PART II: FINANCE; 10. Determinants of Bid-Asked Spreads in the Over-the-Counter Market; 11. A Transactions Cost Approach to the Theory of Financial Intermediation; 12. The Impact of Maturity Regulation on High Interest Rate Lenders and Borrowers; 13. Risk on Consumer Finance Co.