کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10474968 | 928867 | 2005 | 21 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
On the incidence of deferred taxes, intangibles and non-linearities in the relationship between Tobin's Q and ROI
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
استراتژی و مدیریت استراتژیک
پیش نمایش صفحه اول مقاله
![عکس صفحه اول مقاله: On the incidence of deferred taxes, intangibles and non-linearities in the relationship between Tobin's Q and ROI On the incidence of deferred taxes, intangibles and non-linearities in the relationship between Tobin's Q and ROI](/preview/png/10474968.png)
چکیده انگلیسی
Four new elements are introduced: the incidence of deferred taxes on this relationship, either directly or through their impact on ROI; the potential non-linear nature of the ROI/Q relationship; the extension of the intangibles concept of Landsman and Shapiro (1995) to cover also the firm's human capital asset and agency components; an examination of the separate effect on ROI of the factors hypothesized to explain Q. Our results strongly support the use of ROI as a good measure of economic performance.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Economics and Business - Volume 57, Issue 2, MarchâApril 2005, Pages 165-185
Journal: Journal of Economics and Business - Volume 57, Issue 2, MarchâApril 2005, Pages 165-185
نویسندگان
F.J. Arcelus, D. Mitra, G. Srinivasan,