37
REFRENCES Abate James A, Grant James L and Stewart G Bennett (2004), The EVA Style of Investing, Journal of Portfolio Management; Summer2004, Vol. 30 Issue 4, p61-72, 12p Abbott Charles Cortez, Working Capital During The Transition, Harvard Business Review; Spring44, Vol. 22 Issue 3, p291, 8p Abe de Jong and Chris Veld, An empirical analysis of incremental capital structure decisions under managerial entrenchment, Journal of Banking & Finance, Volume 25, Issue 10, October 2001, Pages 1857-1895 Abhay Abhyankar and Alison Dunning The effect of capital structure on a firm's liquidation decision Journal of Financial Economics, Volume 13, Issue 1, March 1984, Pages 137-151 Abhay Abhyankar and Alison Dunning, Wealth effects of convertible bond and convertible preference share issues: An empirical analysis of the UK market Journal of Banking & Finance, Volume 23, Issue 7, July 1999, Pages 1043-1065 Abhay Abhyankar and Keng- Yu Ho, Long-run abnormal performance following convertible preference share and convertible bond issues: New evidence from the United Kingdom, International Review of Economics & Finance, Volume 15, Issue 1, 2006, Pages 97-119 Adedeji, A. (1998), "Does the Pecking Order Hypothesis Explain the Dividend Payout Ratios of Firms in the UK", Journal of Business Finance and Accounting, V. 25, (9),pp. 1127 -1155. Aharan R. Ofer and Ashok Natarajan, Convertible call policies An empirical analysis of an information-signaling hypothesis, Journal of Financial Economics, Volume 19, Issue 1, September 1987, Pages 91-108. Aigbe Akjhigbe and T. Harikumar, Seasoned equity offerings by all-equity firms, International Review of Economics & Finance, Volume 5, Issue 4,1996, Pages 417-428 Akerlof, GA, 1970, The market for "lemons": Quality uncertainty and the market mechanism, Quarterly Journal of Economics 84, 488-500. Ali Ashiq, The Incremental Information Content of Earnings, Working Capital fram Operations, and Cash Flows, Journal of Accounting Research; Spring94, Vol. 32 Issue 1, p61-74, 14p, 4 charts Allan C. Eberhart, Employee stock options as warrants, Journal of Banking & Finance, Volume 29, Issue 10, October 2005, Pages 2409-2433 Aloke Ghosh and Prem C. Jain, Financial leverage changes associated with corporate mergers, Journal of Corporate Finance, Volume 6, Issue 4, December 2000, Pages 377-402 Alon Brav, Christopher Geczy and Paul A. Gompers,ls the abnormal return following equity issuances anomalous?, Journal of Financial Economics, Volume 56, Issue 2, May 2000, Pages 209-249 Alti, A., 2006, How persistent is the impact of market timing on capital structure?, Journal of Finance, 61, 1681-1710. Altman, E. (1984). A further empirical investigation of the bankruptcy cost question. Journal of Finance, 39(4), 1067-1089.

REFRENCES - Shodhgangashodhganga.inflibnet.ac.in/bitstream/10603/90858/17/17references.pdf · Aharan R. Ofer and Ashok Natarajan, ... Holding Gains, Deferred Taxation And Capital

  • Upload
    hanhu

  • View
    215

  • Download
    0

Embed Size (px)

Citation preview

REFRENCES

Abate James A, Grant James L and Stewart G Bennett (2004), The EVA Style of Investing, Journal of Portfolio Management; Summer2004, Vol. 30 Issue 4, p61-72, 12p

Abbott Charles Cortez, Working Capital During The Transition, Harvard Business Review; Spring44, Vol. 22 Issue 3, p291, 8p

Abe de Jong and Chris Veld, An empirical analysis of incremental capital structure decisions under managerial entrenchment, Journal of Banking & Finance, Volume 25, Issue 10, October 2001, Pages 1857-1895

Abhay Abhyankar and Alison Dunning The effect of capital structure on a firm's liquidation decision Journal of Financial Economics, Volume 13, Issue 1, March 1984, Pages 137-151

Abhay Abhyankar and Alison Dunning, Wealth effects of convertible bond and convertible preference share issues: An empirical analysis of the UK market Journal of Banking & Finance, Volume 23, Issue 7, July 1999, Pages 1043-1065

Abhay Abhyankar and Keng-Yu Ho, Long-run abnormal performance following convertible preference share and convertible bond issues: New evidence from the United Kingdom, International Review of Economics & Finance, Volume 15, Issue 1, 2006, Pages 97-119

Adedeji, A. (1998), "Does the Pecking Order Hypothesis Explain the Dividend Payout Ratios of Firms in the UK", Journal of Business Finance and Accounting, V. 25, (9),pp. 1127 -1155.

Aharan R. Ofer and Ashok Natarajan, Convertible call policies An empirical analysis of an information-signaling hypothesis, Journal of Financial Economics, Volume 19, Issue 1, September 1987, Pages 91-108.

Aigbe Akjhigbe and T. Harikumar, Seasoned equity offerings by all-equity firms, International Review of Economics & Finance, Volume 5, Issue 4,1996, Pages 417-428

Akerlof, GA, 1970, The market for "lemons": Quality uncertainty and the market mechanism, Quarterly Journal of Economics 84, 488-500.

Ali Ashiq, The Incremental Information Content of Earnings, Working Capital fram Operations, and Cash Flows, Journal of Accounting Research; Spring94, Vol. 32 Issue 1, p61-74, 14p, 4 charts

Allan C. Eberhart, Employee stock options as warrants, Journal of Banking & Finance, Volume 29, Issue 10, October 2005, Pages 2409-2433

Aloke Ghosh and Prem C. Jain, Financial leverage changes associated with corporate mergers, Journal of Corporate Finance, Volume 6, Issue 4, December 2000, Pages 377-402

Alon Brav, Christopher Geczy and Paul A. Gompers,ls the abnormal return following equity issuances anomalous?, Journal of Financial Economics, Volume 56, Issue 2, May 2000, Pages 209-249

Alti, A., 2006, How persistent is the impact of market timing on capital structure?, Journal of Finance, 61, 1681-1710.

Altman, E. (1984). A further empirical investigation of the bankruptcy cost question. Journal of Finance, 39(4), 1067-1089.

Alvin Jay Harman, Toward a US tax policy for innovative labor Technology in Society, Volume 3, Issues 1-2, 1981, Pages 123-139.

Anderson Dwight, Tips to Reduce Days Sales Outstanding, Business Credit; May2006, Vol. 108 Issue 5, p14-14, 1p

Andre Schmit! and Sandrine Spaeter, Improving the prevention of environmental risks with convertible bonds, Journal of Environmental Economics and Management, Volume 50, Issue 3, November 2005, Pages 637 -657

Andreas Bascha and Uwe Walz, Convertible securities and optimal exit decisions in venture capital finance, Journal of Corporate Finance, Volume 7, Issue 3, September 2001, Pages 285-306

Andrew H. Y. Chen, K. C. Chen and Scot! Howell, An analysis of dividend enhanced convertible stocks, International Review of Economics & Finance, Volume 8, Issue 3, September 1999, Pages 327-338.

Ang, J.S., Cole, R.A., and Lin, J.W., 2000, Agency Costs and Ownership Structure, Journal of Finance 55, 81-106

Anne Beatty, Philip G. Berger and Joseph Magliolo; Motives for forming research & development financing organizations; Journal of Accounting and Economics, Volume 19, Issues 2-3, March­May 1995, Pages 411-442

Anthony Saunders and Andrea Sommariva , Banking sector and restructuring in Eastern Europe,Journal of Banking & Finance, Volume 17, Issue 5, September 1993, Pages 931-957

Aoki Reiko, Kubo Kensuke and Yamane Hiroko, Patent policy and public health in developing countries: lessons from Japan, Bulletin of the World Health Organization; May2006, Vol. 84 Issue 5, p417-418A, 3p

Archana Hingorani, Anil K. Makhija and Kuldeep Shastri; The impact of calls of preferred stock on common shareholders' wealth; Journal of Banking & Finance, Volume 18, Issue 6, December 1994, Pages 1095-1111

Archer Simon, Holding Gains, Deferred Taxation And Capital Structure, Journal of Business Finance & Accounting; Winter76, Vol. 3 Issue 4, p151-167, 17p

Arindam Bandyopadhyay and Sandwip Kumar Das, The linkage between the firm's financing decisions and real market performance: A panel study of Indian corporate sector, Journal of Economics and Business, Volume 57, Issue 4, July-August 2005, Pages 288-316

Armen Hovakimian, Gayane Hovakimian and Hassan Tehranian, Determinants of target capital structure: The case of dual debt and equity issues, Journal of Financial Economics, Volume 71, Issue 3, March 2004, Pages 517-540

Arnold R. Cowan, Nandkumar Nayar and Ajai K. Singh, Underwriting calls of convertible securities: A note; Journal of Financial Economics, Volume 31, Issue 2, April 1992, Pages 269-278

Ashton, D. J. (1989), "Textbook Formulae and UK Taxation: Modigliani and Miller Revisited", Accounting and Business Research, V. 19, pp. 207 - 212.

II

Aswath Damodaran, Kose John and Crocker H. Liu, The determinants of organizational form changes: evidence and implications from real estate, Journal of Financial Economics, Volume 45, Issue 2, August 1997, Pages 169-192

Auerbach, A. S., (1985), " Real Determinants of Corporate -Leverage", In Friedman, B. M. (Ed.), Corporate Capital Structures in the United States, University of Chicago Press, Chicago.

Austin Murphy, Robert Kleiman and Kevin Nathan, The Value of convertible preferred stock in transactions with "relationship investors" like Warren Buffett; International Review of Financial Analysis, Index to Volume 6, Issue 3,1997, Pages 241-256

B. Espen Eckbo, Determinants of corporate hedging and derivatives: A revisit Journal of Economics and Business, Volume 49, Issue 6, November-December 1997, Pages 569-585

B. Espen Eckbo, Ronald W. Masulis and 0yvind Norli Patterns in reported earnings in Korea Journal of International Accounting, Auditing and Taxation, Volume 4, Issue 1, 1995, Pages 39-47

B. Espen Eckbo, Ronald W. Masulis and 0yvind Norli, Seasoned public offerings: resolution of the 'new issues puzzle',Journal of Financial Economics, Volume 56, Issue 2, May 2000, Pages 251-291

B. Espen Eckbo, Valuation effects of corporate debt offerings, Journal of Financial Economics, Volume 15, Issues 1-2, January-February 1986, Pages 119-151

Baker, M., and J. Wurgler, 2002, Market timing and capital structure, Journal of Finance, 57, 1-32.

Balakrishnan, S. and Fox, I. (1993), "Asset Specificity, Firm Heterogeneity and Capital Structure", Strategic Management Journal, V. 14, pp. 3 - 16.

Banerjee, Ashok, Real Option Valuation of a Pharmaceutical Company, Vikalpa: The Journal for Decision Makers; Apr-Jun2003, Vol. 28 Issue 2, p61-73, 13p

Baozhi Qu , What Determines Corporate Ownership Concentration Around The World? Advances in Financial Economics, Volume 9, 2004, Pages 221-246

Barclay, M.J. and C.W. Smith, 1999. The capital structure puzzle: Another look at the evidence. Journal of Applied Corporate Finance, 12, 8-20.

Barraclough Emma, India patent reform under attack, Managing Intellectual Property; Feb2005 Issue 146, p12-12, 1 P

Barton, S.L., and Gordon, P., 1987 Corporate strategy: Useful perspective for the study of capital structure, Academy of Management Review, 12,67-75

Barton, S.L., and Matthews, C.H., 1989, Small firm financing: Implications from a strategic management perspective, Journal of Small Business Management 27,1-7.

Baskin, J. (1989), "En Empirical Investigation of the Pecking Order Theory", Financial Management, V. 18, pp. 26-35

Baum Charles L, Sarver Lee Strickland and Thomas (2004), EVA, MVA and CEO Compensation: Further Evidence, American Business Review; Jun2004, Vol. 22 Issue 2, p82-87, 6p, 5 charts

Baxter, N., & Nevins, D. (1967). Leverage, Risk of Ruin and the Cost of Capital. Journal of finance, 22(3), 395-403.

III

Belt Brian, The Cash Breakeven Point as a Tool for Small Business Analysis, Journal of Small Business Management; Apr78, Vol. 16 Issue 2, p27-34, 8p, 2 graphs

Berger, A.N., and G.F. Udell, 1998, The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle, Journal of Banking & Finance 22,613-673.

Berger, A.N., and G.F. Udell, 2002, Small business credit availability and relationship lending: The importance of bank organizational structure, Economic Journal 112, F32-F53.

Berger, A.N., and G.F. Udell, 2004, A more complete conceptual framework for SME finance, working paper available at http://www . world bank. org/research/projects/sm e/Fi nancing_ F ra m ework _berg er _udell. pdf.

Berger, A.N., L.F. Klapper, and G.F. Udell, 2001, The ability of banks to lend to informationally opaque small businesses, Journal of Banking and Finance 25,2127-2167.

Berger, A.N." N.H. Miller, MA Petersen, R.G. Rajan, and J.C. Stein, 2005, Does function follow organizational form? Evidence from the lending practices of large and small banks, Journal of Financial Economics 76, 237-269.

Berna Kirkulak and Colin Davis, Underwriter reputation and underpricing: Evidence from the Japanese IPO market, Pacific-Basin Finance Journal, Volume 13, Issue 4, September 2005, Pages 451-470

Beth B. Kern, The redistribution of corporate plant and equipment as a result of the Economic Recovery Tax Act of 1981, Journal of Accounting and Public Policy, Volume 13, Issue 3, Autumn 1994, Pages 225-252

Betts Mitch, Drilling down into ROI Numbers, Computerworld; 11/1/2004, Vol. 38 Issue 44, p42-42, 1/4p

Bhalla, V. K (2004), Creating Wealth Corporate Financial Strategy and Decision Making,Journal of Management Research; Apr2004, Vol. 4 Issue 1, p13-34,22p, 5 charts

Bharat A. Jain and Filiz Tabak, Factors influencing the choice between founder versus non­founder CEOs for IPO firms, Journal of Business Venturing, Volume 23, Issue 1, January 2008, Pages 21-45

Bhattacharya, Sudipto , Imperfect information, dividend policy, and "the bird in the hand" fallacy. Bell Journal of Economics; Spring79, Vol. 10 Issue 1, p259-270, 12p

Bierman H, Chopra K and Thomas J, With Considerations: Optimal Working Capital and Capital Structure, Journal of Financial & Quantitative Analysis; Mar1975, Vol. 10 Issue 1, p119, 10p

Bjorn Bartling and Andreas Park, What determines the level of IPO gross spreads? Underwriter profits and the cost of going public, International Review of Economics & Finance, In Press, Corrected Proof, Available online 3 July 2007

Blann Jack and Balachandran B. V, An Empirical Test of the Statistical Association of Market Risk and Financial Accounting Allocation, Journal of Business Finance & Accounting; Spring88, Vol. 15 Issue 1, p101-113, 13p

Blumberg Phillip I, When to Use Interim Financing, Management Review; Mar65, Vol. 54 Issue 3, p56, 4p

IV

Booth, L., V. Aivazian, A. Demirguc-Kunt and V. Maksimovic, (2001), Capital structure in developing countries, Journal of Finance, 56( 1), 87-130

Borja Larrain and Motohiro Yogo , Does firrn value move too much to be justified by subsequent changes in cash flow, Journal of Financial Economics, Available online 7 August 2007

Bradley D. Childs, Implications Of Benchmark State And Local Tax Rates For Measures Of Estimated Implicit Taxes, Advances in Taxation, Volume 15, 2003, Pages 29-42

Bradley, M. G.A. Jarrell and E.H. Kim, 1984. On the existence of an optimal capital structure: theory and evidence. Journal of Finance, 39, 857-877.

Bradley. M., Jarrell, G. and Kim, E. H. (1984), "On the Existence of Capital Structure: Theory and Evidence", The Journal of Finance, V. 39, pp.857-878.

Brealey, R. and S. Myers, 2000. Principles of Corporate Finance, 6th edition. McGraw-Hill.

Brennan, M. and A. Kraus, 1987, Efficient financing under asymmetric information, Journal of Finance, 42, 1225-1243.

Breton Gary G, Capital Ideas: Business financing in a Rising-interest-rate Environment, Business West; 5/29/2006, Vol. 23 Issue 3, p31-45, 2p

Brian J. Henderson, Narasimhan Jegadeesh and Michael S. Weisbach, World markets for raising new capital, Journal of Financial Economics, Volume 82, Issue 1, October 2006, Pages 63-101

Brick, I.E., E.J. Kane, and D. Palia, 2004, Evidence of jointness in the terms of relationship lending, Rutgers University working paper.

Bruce D Smith, Planning models in the leasing industry, Omega, Volume 10, Issue 4, 1982, Pages 345-351

Burger J.H and Hamman W. D, The relationship between the accounting sustainable growth rate and the cash flow sustainable growth rate, South African Journal of Business Management; Dec99, Vol. 30 Issue 4, p101, 9p

Byrd, D.T., and M.S. Mizruchi, 2005, Bankers on the board and the debt ratio of firms, Journal of Corporate Finance 11, 129-173.

C.R. McKenzie and Sumiko Takaoka, Deregulation of bank underwriting activities: impacts in the Euro-yen and Japanese corporate bond markets, Mathematics and Computers in Simulation, Volume 68, Issues 5-6, 26 May 2005, Pages 526-535

Cadsby, C.B., Frank, M. and V. Maksimovic, 1990. Pooling, separating and semi-separating equilibria in financial markets: Some experimental evidence. Review of Financial Studies. 3, 315-342

Campbell, C. (1988), "Industry Leverage Regularities: Optimal Capital Structure and Neutral Mutations?", Working Paper, Washington University.

Carla Hayn , Tax attributes as determinants of shareholder gains in corporate acquisitions, Journal of Financial Economics, Volume 23, Issue 1, June 1989, Pages 121-153

Cascino Anthony E, A new look at money management: How to make more productive use of working capital, Management Review; May79, Vol. 68 Issue 5, p42, 5p

v

Casey Cornelius J and Bartczak Norman J, Cash flow-- it's not the bottom line Harvard Business Review; Jul/Aug84, Vol. 62 Issue 4, p61-66, 6p, 4 charts, 1 graph, 2bw

Chaganti, R., D. DeCarolis, and D. Deeds, 1995, Predictors of capital structure in small ventures, Entrepreneurship Theory and Practice 20, 7-19.

Chang, S.J. and J. Hong, (2000), Economic performance of group-affiliated companies in Korea: Intragroup resource sharing and internal business transactions, Academy of Management Journal, 43(3), 429-448.

Chang, X. and S. Dasgupta, 2003. Financing the deficit: Debt capacity, information asymmetry, and the debt-equity choice, Working paper, Hong Kong University of Science and Technology.

Charles Cresson Wood, What Do The Recent Terrorist Attacks Mean For The American Information Security Profession, Computers & Security, Volume 20, Issue 8, 1 December 2001, Pages 667-670

Charles W. Mulford, The usefulness of current-cost measures of debt in assessing systematic risk: extending the provisions of SFAS no. 33, Journal of Accounting and Public Policy, Volume 5, Issue 1, Spring 1986, Pages 21-29

Chen, L., and X. Zhao, 2005, Profitability, mean reversion of leverage structure choices, Working paper, Michigan State University.

Chinmoy Ghosh, Raj Varma and J. Randall Woolridge Security price reactions around corporate spin-off announcements Journal of Financial Economics, Volume 12, Issue 4, December 1983, Pages 409-436

Chinmoy Ghosh, Raj Varma and J. Randall Woolridge, An analysis of exchangeable debt offers Journal of Financial Economics, Volume 28, Issues 1-2, November-December 1990, Pages 251-263

Chirinko, R.S. and A.R. Singha, 2000. Testing static tradeoff against pecking order models of capital structure: a critical comment. Journal of Financial Economics, 58, 417-425.

Christine Bauman and Michael Schadewald, Impact of foreign operations on reported effective tax rates: interplay of foreign taxes, U.S. taxes and U.S. GAAP, Journal of International Accounting, Auditing and Taxation, Volume 10, Issue 2, Summer 2001, Pages 177-196

Christopher B. Barry, Chris J. Muscarella, John W. Peavy and Michael R. Vetsuypens, The role of venture capital in the creation of public companies: Evidence from the going-public process, Journal of Financial Economics, Volume 27, Issue 2, October 1990, Pages 447-471

Christopher James and Peggy Wier, A contingent-claims valuation of convertible securities Journal of Financial Economics, Volume 4, Issue 3, May 1977, Pages 289-321

Christopher James and Peggy Wier, Borrowing relationships, intermediation, and the cost of issuing public securities, Journal of Financial Economics, Volume 28, Issues 1-2, November­December 1990, Pages 149-171

Churchill Neil C, Don't let infiation get the best of you, Harvard Business Review; Mar/Apr82, Vol. 60 Issue 2, p6-26, 9p

Claudio F. Loderer, Dennis P. Sheehan and Gregory B. Kadlec, The pricing of equity offerings, Journal of Financial Economics, Volume 29, Issue 1, March 1991, Pages 35-57

VI

Clifford G. Holderness and Dennis P. Sheehan, Monitoring an owner: The case of Turner broadcasting, Journal of Financial Economics, Volume 30, Issue 2, December 1991, Pages 325-346

Clifford W. Smith, Investment banking and the capital acquisition process, Journal of Financial Economics, Volume 15, Issues 1-2, January-February 1986, Pages 3-29.

Cole, R., Guilkey, D., Miles, M. & Webb, B. 1989. More Scientific Diversification Strategies for Commercial Real Estate. Real Estate Review, 19, 59-66.

Collin-Dufresne, P., and R. Goldstein, 2001, Do credit spreads reflect stationary leverage ratios? Journal of Finance, 56, 1929-1957.

Copeland Thomas E, What Do Practitioners Want? Journal of Applied Finance; Spring/Summer 2002, Vol. 12 Issue 1, p5, 8p, 2 charts, 1 graph

Corcoran A. Wayne and Ching-Wen Kwang, A Set Theory Approach to Funds-Flow Analysis, Journal of Accounting Research; Autumn65, Vol. 3 Issue 2, p206-217, 12p

Corey Rosen, Employee stock ownership plans: A new way to work Business Horizons, Volume 26, Issue 5, September-October 1983, Pages 48-54

Costanzo Chris, 5 things to consider when choosing a cash management solution, Community Banker; May2006, Vol. 15 Issue 5, p38-40, 3p

Craig M. Lewis, Convertible debt: Valuation and conversion in complex capital structures, Journal of Banking & Finance, Volume 15, Issue 3, June 1991, Pages 665-682

Craig M. Lewis, Richard J. Rogalski and James K. Seward, Agency Problems, Information Asymmetries, and Convertible Debt Security Design Journal of Financial Intermediation, Volume 7, Issue 1, January 1998, Pages 32-59

Craig M. Lewis, Richard J. Rogalski and James K. Seward; Industry conditions, growth opportunities and market reactions to convertible debt financing decisions; Journal of Banking & Finance, Volume 27, Issue 1, January 2003, Pages 153-181

Craig M. Lewis, Richard J. Rogalski and James K. Seward; Risk changes around convertible debt offerings; Journal of Corporate Finance, Volume 8, Issue 1, January 2002, Pages 67-80

Craig M. Lewis, Richard J. Rogalski and James K. Seward; The long-run performance of firms that issue convertible debt: an empirical analysis of operat"lng characteristics and analyst forecasts; Journal of Corporate Finance, Volume 7, Issue 4, December 2001, Pages 447-474

Crowley Peter, What is so special about Specially Pharmaceuticals? Institutional Investor; Jun2002 CF Yearbook 2001/2002, Vol. 36 Issue 6, p34, 2p, 3 graphs, 2c

Curry Dudley W, Option 15 vs. A Comprehensive Financial Reporting Method for Convertible Debt. Accounting Review; Jul71, Vol. 46 Issue 3, p490, 14p

Curtis L. DeBerg, Earnings per share and the actual conversion of convertible securities, Journal of Accounting Education, Volume 8, Issue 1, Spring 1990, Pages 137-151

D. Katherine Spiess and John Affleck-Graves, Underperformance in long-run stock returns following seasoned equity offerings, Journal of Financial Economics, Volume 38, Issue 3, July 1995, Pages 243-267.

VII

Dalia Marciukaityte and Raj Varma; Institutional investors as suppliers of equity-linked capital: Evidence from privately placed convertible debt; Journal of Business Research. Volume 60. Issue 4. April 2007. Pages 357-364

Dammon. R. M. and Senbet. L. W. (1988). "The Effect of Taxes and Depreciation on Corporate Investment and Financial Leverage". The Journal of Finance. V. 43. pp. 357-373.

Dan S. Dhaliwal. Fratern M. Mboya and Russell M. Barefield. Utilization of SFAS No. 14 disclosures in assessing operating risk. Journal of Accounting and Public Policy. Volume 2. Issue 2. summer 1983. Pages 83-98

Daniel A. Cohen and Thomas Z. Lys .Weighing the evidence on the relation between external corporate financing activities. accruals and stock returns.Journal of Accounting and Economics. Volume 42. Issues 1-2. October 2006. Pages 87-105

Daniel C. Indro. Robert T. Leach and Wayne Y. Lee. Sources of gains to shareholders from bankruptcy resolution, Journal of Banking & Finance. Volume 23. Issue 1. January 1999. Pages 21-47

Daniel Greiner. Avner Kalay andHideaki Kiyoshi Kato. The market for callable-convertible bonds: Evidence from Japan. Pacific-Basin Finance Journal. Volume 10. Issue 1. January 2002. Pages 1-27

Daniel L. White • Computing the long-run incremental cost of capital intensive goods Energy Economics. Volume 1. Issue 3. July 1979. Pages 167-172

Daniel. K. and S. Titman. 1995. Financing investment under asymmetric information. In Jarrow. R.. Maksimovic. V. and Ziemba. W. (eds). Handbook in Operations Research and Management Science. Finance (Vol. 9). ch. 23. Elsevier.

Daryl M. Guffey. Dan L. Schisler and Douglas K. Schneider. Do firms have a tax incentive for stock buybacks? An empirical examination. Advances in Taxation. Volume 14.2002, Pages 117-136

David A. Guenther. Foreign tax rates and the marginal benefit of interest expense for U.S. multinationals. Journal of International Accounting. Auditing and Taxation. Volume 5. Issue 2.1996. Pages 147-160

David A. Guenther and Mohamed E. A. Hussein. Accounting standards and national tax laws: The IASC and the ban on LIFO. Journal of Accounting and Public Policy. Volume 14. Issue 2. Summer 1995. Pages 1.15-141

David Dranove. Kathryn E. Spier and Laurence Baker Entry. financing. and bankruptcy decisions: The limited liability effect The Quarterly Review of Economics and Finance. Volume 41. Issue 1. Spring 2001. Pages 69-88

David Dranove. Kathryn E. Spier and Laurence Baker. 'Competition' among employers offering health insurance. Journal of Health Economics. Volume 19. Issue 1. January 2000. Pages 121-140

David J. Denis. Entrepreneurial finance: an overview of the issues and evidence, Journal of Corporate Finance. Volume 10. Issue 2. March 2004. Pages 301-326 David W. Harvey. John Grant Rhode and Kenneth A. Merchant. Accounting aggregation: User preferences and decision making, Accounting, Organizations and Society. Volume 4. Issue 3.1979. Pages 187-210

VIII

Davis Harry Zvi and Peles Yoram C, Measuring Equilibrating Forces of Financial Ratios, Accounting Review; Oct93, Vol. 68 Issue 4, p725-747, 23p, 5 charts, 2 graphs

De Ahibhusan and Baskaran Uma, What the new patent regime means in practice. Managing Intellectual Property; Jul/Aug2005 Issue 151, p63-65, 3p, 2c

DeAngelo, H., & Masulis, R. W. (1980). Optimal Capital Structure under Corporate and Personal Taxation. Journal of Financial Economics, 35(1), 453-464.

Dearden John, Problem in Decentralized Financial Control, Harvard Business Review; May/Jun61, Vol. 39 Issue 3, p72, 9p

Debra K. Dennis and John J. McConnell, Corporate mergers and security returns, Journal of Financial Economics, Volume 16, Issue 2, June 1986, Pages 143-187

Degryse, H, and S. Ongena, 2005, Distance, lending relationships, and competition, Journal of Finance 60, 231-266.

Dell'Ariccia, G., 2001, Asymmetric information and the market structure of the banking industry, European Economic Review 45,1957-1980.

Deloof Marc, Does Working Capital Management Affect Profitability of Belgian Firms? Journal of Business Finance & Accounting; Apr2003, Vol. 30 Issue 3/4, p573-587, 15p.

Denis Cormier and Michel Magnan, Investors' assessment of implicit environmental liabilities: An empirical investigation, Journal of Accounting and Public Policy, Volume 16, Issue 2, Summer 1997, Pages 215-241

Denis Cormier, Michel Magnan and Bernard Morard, The impact of corporate pollution on market valuation: some empirical evidence, Ecological Economics, Volume 8, Issue 2, October 1993, Pages 135-155

Denis, D.J., 2004, Entrepreneurial finance: An overview of the issues and evidence, Journal of Corporate Finance 10, 301-326.

Dennis K. K. Fan and Raymond W. So, What managers think of capital structure: the evidence from Hong Kong? Journal of Asian Economics, Volume 15, Issue 4, August 2004, Pages 817-830

Dewenter, K., W. Novaes and R.H. Pettway, (2001), Visibility versus complexity in business groups: Evidence from Japanese Keiretsu, Journal of Business, 7 4( 1), 79-100.

Diamond, D., 1991, Debt maturity and liquidity risk, Quarterly Journal of Economics 106, 709-737.

Dirk Brounen, Abe de Jong and Kees Koedijk When are preferred shares preferred? Theory and empirical evidence Journal of Financial Stability, Volume 3, Issue 3, October 2007, Pages 198-237

Dirk Brounen, Abe de Jong and Kees Koedijk, Capital structure policies in Europe: Survey evidence, Journal of Banking & Finance, Volume 30, Issue 5, May 2006, Pages 1409-1442

Dirk Hackbarth, Jianjun Miao and Erwan Morellec, Capital structure, credit risk, and macroeconomic conditions, Journal of Financial Economics, Volume 82, Issue 3, December 2006, Pages 519-550

Dobbs Richard and Rehm Werner, The value of share buybacks, McKinsey Quarterly; 2005 Issue 3, p54-61, 8p, 2 charts, 2 Graphs

IX

Donald G. Christensen, Hugo J. Faria, Chuck C. Y. Kwok and Marc Bremer, Does the Japanese stock market react differently to public security offering announcements than the US stock market? Japan and the World Economy, Volume 8, Issue 1, March 1996, Pages 99-119.

Donaldson Gordon, New framework for corporate debt policy, Harvard Business Review; Sep/Oct78, Vol. 56 Issue 5, p149-164, 16p

Donaldson, G. (1961), Corporate Debt Capacity: A Study of Corporate Debt Policy and the Determination of Corporate Debt Capacity, Boston: Division of Research, Graduate School of Business Administration, Harvard University.

Douglas A. Shackelford and Terry Shevlin, Empirical tax research in accounting Journal of Accounting and Economics, Volume 31, Issues 1-3, September 2001, Pages 321-387

Douglas A. Shackelford, The market for tax benefits: Evidence from leveraged ESOPs, Journal of Accounting and Economics, Volume 14, Issue 2, June 1991, Pages 117-145

Douglas J. Cumming Convertible bonds as backdoor equity financing Journal of Financial Economics, Volume 32, Issue 1, August 1992, Pages 3-21

Douglas J. Cumming, United States Venture Capital Financial Contracting: Foreign Securities Advances in Financial Economics, Volume 12, 2007, Pages 405-444

Douglas J. Cumming; Agency costs, institutions, learning, and taxat',on in venture capital contracting; Journal of Business Venturing, Volume 20, Issue 5, September 2005, Pages 573-622

Douglas J. Cumming; Capital structure in venture finance;Journal of Corporate Finance, Volume 11, Issue 3, June 2005, Pages 550-585

Douglas K. Schneider, Mark G. McCarthy and J. Larry Hagler A model of corporate rent-seeking through tax legislation Journal of Accounting and Public Policy, Volume 18, Issues 4-5, Winter 1999, Pages 375-394

Douglas K. Schneider, Mark G. McCarthy and J. Larry Hagler, Earnings impact of applying international accounting standard 32 to convertible debt: Some evidence for U.S. firms, Journal of International Accounting, Auditing and Taxation, Volume 6, Issue 1,1997, Pages 97-109

Dow continues collaboration with Millennium Cell Membrane Technology, Volume 2006, Issue 8, August 2006, Pages 4-5

Drobetz, W., P. Pensa, and G. Wanzenried, 2007, Firm characteristics, economic conditions and capital structure adjustments, Working Paper,. University of Hamburg.

Dummitt Ken, Optimize Cash, Unlock Trapped Value, Treasury & Risk Management; May2006, Vol. 16 Issue 5, p36-37, 2p

Dwight M. Jaffee, Cyclical variations in the risk structure of interest rates, Journal of Monetary Economics, Volume 1, Issue 3, July 1975, Pages 309-325

Edward I. Altman, Statistical classification models applied to common stock analysis Journal of Business Research, Volume 9, Issue 2, June 1981, Pages 123-149.

Edward L. Glaeser and Andrei Shleifer , Not-for-profit entrepreneurs, Journal of Public Economics, Volume 81, Issue 1, July 2001, Pages 99-115

x

Elettra Agliardi and Rossella Agliardi, Progressive taxation and corporate liquidation policy Economic Modelling, In Press, Corrected Proof, Available online 24 October 2007

Eli Sani, Mineral investment valuation and the cost of capital, Resources Policy, Volume 2, Issue 4, December 1976, Pages 284-296

Eli Talmor Valuation effects of corporate debt offerings Journal of Financial Economics, Volume 15, Issues 1-2, January-Febnuary 1986, Pages 119-151

Eli Talmor, The determination of corporate optimal capital structure under value maximization and informational asymmetry, Journal of Economics and Business, Volume 36, Issue 1, February 1984, Pages 65-75

Elizabeth Demers and Katharina Lewellen, The marketing role of IPOs: evidence from internet stocks, Journal of Financial Economics, Volume 68, Issue 3, June 2003, Pages 413-437

Elizabeth Tashjian, Ronald C. Lease and John J. McConnell, An empirical analysis of prepackaged bankruptcies, Journal of Financial Economics, Volume 40, Issue 1, January 1996, Pages 135-162

Eurico J. Ferreira and LeRoy D. Brooks, Evidence on private equity offering announcements: Strong and weak firms' pooling versus separation Journal of Economics and Business, Volume 59, Issue 2, March-April 2007, Pages 89-110

Evans John P, Evans Robert T and Gentry James A, The Decision to Repurchase Shares: A Cash Flow Story, Journal of Business & Management; Spring2003, Vol. 9 Issue 2, p99, 25p, 12 charts

Fairchild Richard, Financial Contracting Between Managers and Venture Capitalists: The Role Of Value-Added Services, Reputation Seeking, And Bargaining Power, Journal of Financial Research; Winter2004, Vol. 27 Issue 4, p481-495, 15p

Fama, E., and J. D. MacBeth, 1973, Risk, return, and equilibrium: empirical tests, Journal of Political Economy, 81, 607-636.

Fama, E.F., and K.R. French, 2002. Testing tradeoff and pecking order predictions about dividends and debt. Review of Financial Studies, 15, 1-33.

Fan Dennis K K and So Raymond W, A Survey on Capital Structure Decisions of Hong Kong Firms, Review of Pacific Basin Financial Markets & Policies; Sep2000, Vol. 3 Issue 3, p347, 19p

Faulkender, M. and M. Petersen, 2005. Does the source of capital affect capital structure?, Review of Financial Studies, forthcoming.

Faulkender, M., M. Flannery, K. Hankins and J. Smith, 2007, Are Adjustment costs impeding realization of target capital structure?, Working Paper.

Faulkender, Michael, 2002, Cash holdings among small businesses, Northwestern University working paper.

Ferguson Robert, Rentzler Joel and Yu Susana, Does Economic Value Added (EVA) Improve Stock Performance Profitability? Journal of Applied Finance; FalllWinter2005, Vol. 15 Issue 2, p101-113, 13p, 6 charts, 6 graphs

Ferri, M. G. and Jones, W. H. (1979), "Detemrinants of Financial Structure: A New Methodological Approach", The Journal of Finance V. 34, pp. 631-644.

XI

Findlay M. Chapman, Operating Decisions and the CAPM, Journal of Business Finance & Accounting; Summer79, Vol. 6 Issue 2, p131-144, 14p.

Fischer, E.O., R. Heinkel and J. Zechner, 1989. Dynamic capital structure choice: Theory and tests, Journal of Finance, 44, 19-40.

Flannery Mark J, Debt Maturity and the Deadweight Cost of Leverage: Optimally Financing Banking Firms, American Economic Review; Mar1994, Vol. 84 Issue 1, p320-331, 12p

Flannery, M. and K. Hankins, 2007, A theory of capital structure adjustment speed, Working paper.

Flannery, M., and K. Rangan, 2006, Partial adjustmenl toward target capital structures, Journal of Financial Economics, 79, 469-506.

Francis A. Kwansa and Min-Ho Cho, Bankruptcy cost and capital structure: the significance of indirect cost, International Journal of Hospitality Management, Volume 14, Issues 3-4, September-December 1995, Pages 339-350

Frank, M.Z. and V.K. Goyal, 2003. Testing pecking order theory of capital structure. Journal of Financial Economics, 67, 217-248.

Frank, M.Z. and V.K. Goyal, 2005.Trade-off and Pecking Order theories of debt. Unpublished working paper, University of British Columbia and Hong Kong University of Science and Technology (to appear in E. Eckbo (ed), Handbook of Corporate Finance: Ernpirical Corporate Finance, Elsevier, 2005.)

Frederick H. Dark and Richard B. Carter, Effects of differential information on the after-market valuation of initial public offerings, Journal of Economics and Business, Volume 45, Issue 5, December 1993, Pages 375-392

Frederik P. Schlingemann The financial structure of the firm and the problem of control European Economic Review, Volume 33, Issues 2-3, March 1989, Pages 286-293

Frederik P. Schlingemann, Financing decisions and bidder gains, Journal of Corporate Finance, Volume 10, Issue 5, November 2004, Pages 683-701

Freeman Neal (2004), Economic value added reflects long-term benefits of investments, projects Ophthalmology Times; 7/15/2004, Vol. 29 Issue 14, p60-60, 1p

Gailen L. Hite and James E. Owers Does it pay to be loyal? An empirical analysis of underwriting relationships and fees Journal of Financial Economics, Volume 77, Issue 3, September 2005, Pages 673-699

Gailen L. Hite and James E. Owers, Security price reactions around corporate spin-off announcements, Journal of Financial Economics, Volume 12, Issue 4, December 1983, Pages 409-436

Garruto Loren, Loud Oliver and Lang Eva M, Taking the Temperature of Health Care Valuations, Journal of Accountancy; Oct2001, Vol. 192 Issue 4, p79-93, 9p

Gary A. Luoma and Earl A. Spiller Jr., Financial accounting return on investment and financial leverage, Journal of Accounting Education, Volume 20, Issue 2, Spring 2002, Pages 131-138

XII

Gary Koop and Kai Li, The valualion of IPO and SEO firms, Journal of Empirical Finance, Volume 8, Issue 4, September 2001, Pages 375-401

Georgia Siougle, Accounting information and the valuation of Seasoned Equity Offerings (SEOs), The International Journal of Accounting, Volume 42, Issue 4, December 2007, Pages 380-395

Ghemawat, P. and T. Khanna, (1998), The nature of diversified business groups: A research design and two case studies, The Journal of Industrial Economics, 46( 1), 35-61.

Gil B. Manzon , Good options, bad stock, Journal of Business Research, Volume 58, Issue 7, July 2005, Pages 1006-1008

Giliberto, M. & Hopkins, R. 1990. Metro Employment Trends: Analysis and Portfolio Considerations. Solomon Brother Report, New York.

Gleason, K.C., L.K. Mathur, and I. Mathur, (2000), The interrelationship between culture, capital structure, and performance: Evidence from European retailers, Journal of Business Research, 50(2), 185-191.

Glenn D. Babcock , Case study Headed downhill on a molor scooter?, Business Horizons, Volume 5, Issue 3, Autumn 1962, Pages 69-80

Goldman Robert I, Look to receivables and other assets to obtain working capilal,Harvard Business Review; Nov/Dec79, Vol. 57 Issue 6, p206-216,

Graham, J. R., and C. R. Harvey, 2001, The theory and practice of corporate finance: Evidence from the field, Journal of Financial Economics, 60, 187-243.

Greg Clinch and Toshi Shibano The usage of convertible and warrant bonds by Japanese firms: Risk-shifting or the delayed issuance of equity? Advances in Financial Economics, Volume 7, 2002, Pages 185-207

Greg Clinch and Toshi Shibano, Differential tax benefits and the pension reversion, decision,Journal of Accounting and Economics, Volume 21, Issue 1, February 1996, Pages 69-106

Griffith John M, The True Value of EVA, Journal of Applied Finance; FailIWinter2004, Vol. 14 Issue 2, p25-29, 5p, 2 charts

Grimes William H, Distribution and the Finance Company, Harvard Business Review; Winter40, Vol. 18 Issue 2, p199, 8p Griner, E. H. and Gordon, L. A. (1995), "Internal Cash Flow, Insider Ownership, and Capital Expenditures: A Test of the Pecking Order and Managerial Hypothesis", Journal of Business Finance and Accounting, V. 22, pp. 179-197.

Grissom, T. V., Kuhle, J. L. & Walther, C. H. 1987. Diversification Works in Real Estate Too. The Journal of Portfolio Management, 13, 66-71.

Guillen, M.F., (2000), Business groups in emerging economies: A resource-based view, Academy of Management Journal, 43 (3), 362-380.

Gul, F.A.,( 1999), Growth opportunities, capital structure and dividend poliCies in Japan, Journal of Corporate Finance, 5(2), 141-168.

Gundavelli Veena, 7 Steps Working to Elevating Capital Performance, Financial Executive; May2006, Vol. 22 Issue 4, p52-54, 3p

XIII

Gupta Manak C, Optimal Financing Policy for a Firm with Uncertain Fund Requirements, Journal of Financial & Quantitative Analysis; Dec73, Vol. 8 Issue 5, p731, 17p

Guthmann Harry G, Industrial Working Capital During Business Recession, Harvard Business Review; Jul34, Vol. 12 Issue 4, p472-477, 6p

Gyourko, J. & Nelling, E. 1996. Systematic Risk and Diversification in the Equity REIT Market. Real Estate Economics, 24(4), 493-515.

Hackbarth, D., Hennessy, C., & Leland, H. (2007). Can the tradeoff theory explain debt structure? Review of Financial Studies, 20(5),1389-1428.

Hagen Kare P, Default Risk, Homemade Leverage, and the Modigliani-Miller Theorem: Note, American Economic Review; Mar1976, Vol. 66 Issue 1, p199, 5p

Hall, G., P. Hutchinson, and N. Michaelas, 2000, Industry effects of the determinats of unquoted SMEs' capital structure, International Journal of the Economics of Business 7, 297-312.

Hamilton, J. D. (1994), Time Series Analysis, Princeton, NJ: Princeton University Press.

Hariharan Malini and Viswanathan Prema, Indian companies buck the trend, Asian Chemical News; 11/14/2005, Vol. 11 Issue 514, p8-8, 1p, 1 graph

Harley E. Ryan and Roy A. Wiggins An Empirical Investigation Of Factors Influencing Tax­Motivated Income Shifting Advances in Taxation, Volume 16,2004, Pages 147-177

Harley E. Ryan and Roy A. Wiggins, The influence of firm- and manager-specific characteristics on the structure of executive compensation, Journal of Corporate Finance, Volume 7, Issue 2, June 2001, Pages 101-123

Harris, M. and A. Raviv, 1991. The theory of capital structure. Journal of Finance, 46, 297-356.

Harrison David D and Hernandez William H Measuring the impact of inflation on working capital, Harvard Business Review; Jan/Feb83, Vol. 61 Issue 1, p28, 4p

Harry DeAngelo and Linda DeAngelo, Controlling stockholders and the disciplinary role of corporate payout policy: a study of the Times Mirror Company, Journal of Financial Economics, Volume 56, Issue 2, May 2000, Pages 153-207

Harry DeAngelo and Ronald W. Masulis, Optimal capital structure under corporate and personal taxation, Journal of Financial Economics, Volume 8, Issue 1, March 1980, Pages 3-29

Harry DeAngelo, Linda DeAngelo and Karen H. Wruck, Asset liquidity, debt covenants, and managerial discretion in financial distress:: the collapse of LA Gear, Journal of Financial Economics, Volume 64, Issue 1, April 2002, Pages 3-34

Hartzell, D. J., Hekman, J. and Miles, M. 1986. Diversification Categories In Investment Real Estate. AREUEA Journal, 14, 230-254.

Hartzell, D. J., Shulman, D. G. & Wurtzbach, C. H. 1987. Refining the Analysis of Regional Diversification for Income-Producing Real Estate. Journal of Real Estate Research, 2(2), 85-95.

Hauswald, R., and R. Marquez, 2005, Competition and strategic information acquisitions in credit markets, Review of Financial Studies, forthcoming.

XIV

Haves Samuel L and Reiling Henry B, Sophisticated financing tool: the warrant, Harvard Business Review; Jan/Feb69, Vol. 47 Issue 1, p137, 14p

Hei Wai Lee, Post offering earnings performance of firms that issue seasoned equity: The role of growth opportunities, The Quarterly Review of Economics and Finance, Volume 37, Issue 1, Spring 1997, Pages 97-114

Helwege, J. and N. Liang 1996. Is there a pecking order? Evidence from a panel of IPO firms. Journal of Financial Economics, 40, 429-458.

Hennessy, Christopher A, and T. M. Whited, 2005, Debt Dynamics, Journal of Finance, 60, 1129-1165.

Henry W. Chappell and David C. Cheng, Firms' acquisition decisions and Tobin's q ratio, Journal of Economics and Business, Volume 36, Issue 1, February 1984, Pages 29-42

Herbst Anthony F, Some Empirical Evidence on the Determinants of Trade Credit at the Industry Level Of Aggregation, Journal of Financial & Quantitative Analysis; Jun74, Vol. 9 Issue 3, p377, 18p

Hernan Ortiz-Molina, Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay Journal of Accounting and Economics, Volume 43, Issue 1, March 2007, Pages 69-93

Hofstede, G. (1984), Culture's Consequences: International Differences in Work-Related Values, Abridged edition, London: Sage Publications.

Hoje Jo, John M. Pinkerton and Atulya Sarin, Financing decisions and the investment opportunity set: Some evidence from Japan, Pacific-Basin Finance Journal, Volume 2, Issues 2-3, May 1994, Pages 227-242

Holdren Don P and Hollingshead, Craig A, Differential pricing of industrial services: The case of inventory financing, Journal of Business & Industrial Marketing; 1999, Vol. 14 Issue 1, p7, 10p, 5 charts

Hovakimian, A, T. Opler and S. Titman, 2001. The debt-equity choice. Journal of Financial and Quantitative Analysis, 36, 1-24

Hovakimian, A., 2004, The role of target leverage in security issues and repurchases, Journal of Business 77,1041-1071.

Hovakimian, A., G. Hovakimian and H. Theranian, 2004. Determinanats of target capital structure: the case of dual debt and equity issues. Journal of Financial Economics, 71.

Hovakimian, A., Opler, T., & Titman, S. (2001). The debt-equity choice. Journal of Financial and Quantitative Analysis, 36(1), 1-24.

Humphries J, A road map for creating competitive advantage from asset performance improvement Hydrocarbon Processing; Oct2005, Vol. 84 Issue 10, p106-110, 5

Ian G. Sharpe and Li-Anne E. Woo, Corporate control, expected underpricing, and the choice of issuance mechanism in unseasoned equity markets, Journal of Corporate Finance, Volume 11, Issue 4, September 2005, Pages 716-735

Inamdar Anita, High Road for Indian Pharma, Drug Discovery & Development; Nov2005, Vol. 8 Issue 11, p48-48, 1 P

xv

Inmoo Lee and Tim Loughran, Performance following convertible bond issuance, Journal of Corporate Finance, Volume 4, Issue 2, June 1998, Pages 185-207

Inmoo Lee, Insider trading and performance of seasoned equity offering firms after controlling for exogenous trading needs, The Quarterly Review of Economics and Finance, Volume 42, Issue 1, Spring 2002, Pages 59-72

J. Ronald Hoffmeister, Patrick A. Hays and Gary D. Kelley, Conditions affecting the timing of convertible bond sales, Journal of Business Research, Volume 15, Issue 1, February 1987, Pages 101-106

Jacob K. Thomas, Corporate taxes and defined benefit pension plans, Journal of Accounting and Economics, Volume 10, Issue 3, July 1988, Pages 199-237

Jacques A. Schnabel and Rashmi Thakhar , Debt financing, the Darby Effect, and the inflation­induced penalty in historical cost depreciation, Journal of Accounting and Public Policy, Volume 11, Issue 1, Spring 1992, Pages 83-92

Jalivland, A. and Harris, R. S., (1984), "Corporate Behaviour in Adjusting to Capital Structure and Dividend Targets: An Econometric Study", The Journal of Finance, V. 39, pp. 127 - 145.

James A. Brickley, Ronald C. Lease and Clifford W. Smith, Ownership structure and voting on antitakeover amendments, Journal of Financial Economics, Volume 20,1988, Pages 267-291

James A. Brickley, Sanjai Bhagat and Ronald C. Lease, The impact of long-range managerial compensation plans on shareholder wealth, Journal of Accounting and Economics, Volume 7, Issues 1-3, April 1985, Pages 115-129

James C. Brau, Mingsheng Li and Jing Shi, Do secondary shares in the IPO process have a negative effect on aftermarket performance?Journal of Banking & Finance, Volume 31, Issue 9, September 2007, Pages 2612-2631

James R. Booth and Daniel N. Deli, Factors affecting the number of outside directorships held by CEOs, Journal of Financial Economics, Volume 40, Issue 1, January 1996, Pages 81-104

James R. Booth and Daniel N. Deli, On executives of financial institutions as outside directors, Journal of Corporate Finance, Volume 5, Issue 3, September 1999, Pages 227-250

James R. Booth and Richard L. Smith, Capital raising, underwriting and the certification hypothesis, Journal of Financial Economics, Volume 15, Issues 1-2, January-February 1986, Pages 261-281

James R. Hamill and Joel S. Sternberg, Tax savings opportunities in estate freeze transactions: An application of the black scholes model, Financial Services Review, Volume 4, Issue 1, 1995, Pages 9-22

James R. Hines, On the timeliness of tax reform, Journal of Public Economics, Volume 88, Issue 5, April 2004, Pages 1043-1059

Janet M. Todd and Dale L. Domian , Participation rates of dividend reinvestment plans: Differences between utility and non utility firms, Review of Financial Economics, Volume 6, Issue 2,1997, Pages 121-135

XVI

Jay J. Janney and Timothy B. Folta, Moderating effects of investor experience on the signaling value of private equity placements, Journal of Business Venturing, Volume 21, Issue 1, January 2006, Pages 27-44

Jay R. Ritter, The costs of going public, Journal of Financial Economics, Volume 19, Issue 2, December 1987, Pages 269-281

Jean Helwege and Nellie Liang, Is there a pecking order? Evidence from a panel of IPO firms, Journal of Financial Economics, Volume 40, Issue 3, March 1996, Pages 429-458

Jeffery Leung and Kojo Menyah, Issuer-oriented underpricing costs in initial public offers: Evidence from Hong Kong, Journal of Corporate Finance, Volume 12, Issue 5, December 2006, Pages 897 -905

Jeffrey J. Trester, Venture capital contracting under asymmetric information, Journal of Banking & Finance. Volume 22. Issues 6-8. August 1998. Pages 675-699

Jennifer J. Gaver and Kenneth M. Gaver. Additional evidence on the association between the investment opportunity set and corporate financing, dividend. and compensation policies. Journal of Accounting and Economics, Volume 16. Issues 1-3, January-July 1993. Pages 125-160

Jensen. M. C .. & Meckling. W. H. (1976). Theory of the firm: Managerial behavior. agency costs and ownership structure. Journal of Financial Economics. 3(4). 303-360.

Jere R. Francis and Sara Ann Reiter. Determinants of corporate pension funding strategy. Journal of Accounting and Economics. Volume 9. Issue 1. April 1987. Pages 35-59.

Jeremy C. Stein The influence of firm- and manager-specific characteristics on the structure of executive compensation Journal of Corporate Finance, Volume 7. Issue 2. June 2001. Pages 101-123

Jeremy C. Stein. Convertible bonds as backdoor equity financing. Journal of Financial Economics. Volume 32. Issue 1. August 1992. Pages 3-21

Jerris Scott I. Option-Based EPS Measures: An Alternative To Primary and Fully-Diluted EPS Journal of Business Finance & Accounting; Apr92. Vol. 19 Issue 3, p345-362, 18p

Jim Burke and Stephen A. Rhoades, Bank holding company affiliation and contracyclical lending by mortgage bankers. Journal of Economics and Business. Volume 36, Issue 2, May 1984, Pages 275-281

Jo-Ann Suchard and Manohar Singh; The determinants of the hybrid security issuance decision for Australian firms; Pacific-Basin Finance Journal. Volume 14. Issue 3. June 2006. Pages 269-290

Jo-Ann Suchard, The impact of rights issues of convertible debt in Australian markets Journal of Multinational Financial Management, Volume 17, Issue 3. July 2007. Pages 187-202

Jochim Timothy C, Employee Stock Ownership Programs: The New Economic Revolution. Academy of Management Review; Ju179. Vol. 4 Issue 3. p439-442. 4p

John D. Long , Stabilizing income through insurance, Business Horizons. Volume 1. Issue 1, Winter 1958, Pages 93-98

XVII

John Erickson, Yun W. Park, Joe Reising and Hyun-Han Shin, Board composition and firm value under concentrated ownership: the Canadian evidence, Pacific-Basin Finance Journal, Volume 13, Issue 4, September 2005, Pages 387-410

John Polonchek, Myron B. Siovin and Marie E. Sushka Corporate Governance Characteristics Of Firms That Issue Preferred Stock Advances in Financial Economics, Volume 9, 2004, Pages 29-53

John Polonchek, Myron B. Siovin and Marie E. Sushka, Valuation effects of commercial bank securities offerings: A test of the information hypothesis, Journal of Banking & Finance, Volume 13, Issue 3, July 1989, Pages 443-461

John R. Graham and Alan L. Tucker, Tax shelters and corporate debt policy Journal of Financial Economics, Volume 81, Issue 3, September 2006, Pages 563-594

John R. Graham and Campbell R. Harvey, The theory and practice of corporate finance: evidence from the field,Journal of Financial Economics, Volume 60, Issues 2-3, May 2001, Pages 187-243

John R.M. Hand, Give everyone a prize? Employee stock options in private venture-backed firms, Journal of Business Venturing, In Press, Corrected Proof, Available online 28 June 2007

John S. Howe and Hongbok Lee Common stock repurchases : An analysis of returns to bondholders and stockholders Journal of Financial Economics, Volume 9, Issue 2, June 1981, Pages 113-138

John S. Howe and Hongbok Lee, Corporate Governance Characteristics Of Firms That Issue Preferred Stock, Advances in Financial Economics, Volume 9, 2004, Pages 29-53

John S. Howe and Hongbok Lee; The long-run stock performance of preferred stock issuers; Review of Financial Economics, Volume 15, Issue 3, 2006, Pages 237-250

John T. Scruggs, Estimating the cross-sectional market response to an endogenous event: Naked vs. underwritten calls of convertible bonds, Journal of Empirical Finance, Volume 14, Issue 2, March 2007, Pages 220-247

Jonathan E. Ingersoll Alternative constructions of Tobin's q: An empirical comparison Journal of Empirical Finance, Volume 1, Issues 3-4, July 1994, Pages 313-341

Jonathan E. Ingersoll, A contingent-claims valuation of convertible securities, Journal of Financial Economics, Volume 4, Issue 3, May 1977, Pages 289-321

Jordan, J., J. Lowe and P. Taylor, (1998), Strategy and financial policy in UK small firms, Journal of Business Finance and Accounting, 25 (1&2), 1-27.

Josh Lerner Asset fungibility and equilibrium capital structures Journal of Economics and Business, Volume 47, Issue 4, October 1995, Pages 319-334

Josh Lerner, The new new financial thing: The origins of financial innovations, Journal of Financial Economics, Volume 79, Issue 2, February 2006, Pages 223-255

Joshua Livnat and Paul Zarowin , The incremental information content of cash-flow components, Journal of Accounting and Economics, Volume 13, Issue 1, May 1990, Pages 25-46

XVIII

Juha Kinnunen, Matti Keloharju, Eero Kasanen and Jyrki Niskanen, Earnings management and expected dividend increases around seasoned share issues: evidence from Finland, Scandinavian Journal of Management, Volume 16, Issue 2, June 2000, Pages 209-228

Julian R. Franks and Walter N. Torous, A comparison of financial recontracting in distressed exchanges and chapter 11 reorganizations, Journal of Financial Economics, Volume 35, Issue 3, June 1994, Pages 349-370.

Jun Cai and K. C. John Wei, The investment and operating performance of Japanese initial public offerings, Pacific-Basin Finance Journal, Volume 5, Issue 4, September 1997, Pages 389-417

Jun Cai and Tim Loughran, The performance of Japanese seasoned equity offerings, 1971-1992 Pacific-Basin Finance Journal, Volume 6, Issue 5, November 1998, Pages 395-425

Junbo Wang, K.C. John Wei and Stephen W. Pruitt, An analysis of the share price and accounting performance of rights offerings in China, Pacific-Basin Finance Journal, Volume 14, Issue 1, Januany 2006, Pages 49-72

Jun-Koo Kang and Yul W. Lee; The pricing of convertible debt offerings; Journal of Financial Economics, Volume 41, Issue 2, June 1996, Pages 231-248

Jyh-Bang Jou Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap Journal of Accounting and Public Policy, Volume 24, Issue 4, July-August 2005, Pages 300-324

Jyh-Bang Jou, Entny, financing, and bankruptcy decisions: The limited liability effect The Quarterly Review of Economics and Finance, Volume 41, Issue 1, Spring 2001, Pages 69-88

Karan Bhanot and Antonio S. Mello, Should corporate debt include a rating trigger? Journal of Financial Economics, Volume 79, Issue 1, Januany 2006, Pages 69-98.

Katherine Schipper and Abbie Smith, A comparison of equity carve-outs and seasoned equity offerings Share price effects and corporate restructuring Journal of Financial Economics, Volume 15, Issues 1-2, January-Februany 1986, Pages 153-186

Katherine Spiess and John Affleck-Graves, The long-run performance of stock returns following debt offerings Journal of Financial Economics, Volume 54, Issue 1, October 1999, Pages 45-73

Kathleen M. Kahle, Insider trading and the long-run performance of new security issues, Journal of Corporate Finance, Volume 6, Issue 1, March 2000, Pages 25-35

Kathleen M. Kahle, When a buyback isn't a buyback: open market repurchases and employee options, Journal of Financial Economics, Volume 63, Issue 2, February 2002, Pages 235-261

Kathleen Weiss Hanley, The underpricing of initial public offerings and the partial adjustment phenomenon, Journal of Financial Economics, Volume 34, Issue 2, October 1993, Pages 231-250

Kayhan, A. and S. Titman (2007). Firms' histories and their capital structures. Journal of Financial Economics, 83, 1-32.

Kee H. Chung and Jeong-Kuk Kim, Corporate ownership and the value of a vote in an emerging market,Journal of Corporate Finance, Volume 5, Issue 1, March 1999, Pages 35-54

Kenji Kutsuna, Janet Kiholm Smith and Richard L. Smith, Japan's main bank system,Journal of Banking & Finance, Volume 31, Issue 2, February 2007, Pages 335-360

XIX

Kenneth B. Dunn and Kenneth M. Eades, Voluntary conversion of convertible securities and the optimal call strategy, Journal of Financial Economics, Volume 23, Issue 2, August 1989, Pages 273-301

Kevin Nathan, Do firms pay to pool?: Some empirical evidence, Journal of Accounting and Public Policy, Volume 7, Issue 3, Autumn 1988, Pages 185-200

Khanna, T. and J.W. Rivkin, (2001), Estimating the performance effects of business groups in emerging markets, Strategic Management Journal, 22(1), 45-74.

Khanna, T. and K. Palepu, (1999), The right way to restructure conglomerates in emerging markets, Harvard Business Review, 77(4), 125-134.

Khanna, T. and K. Palepu, (2000), Is group affiliation profitable in emerging markets? An analysis of diversified Indian business groups, Journal of Finance, 55(2), 867-891.

Khurana Inder K, Pereira Raynolde and Martin Xiumin, Firm Growth and Disclosure: An Empirical Analysis, Journal of Financial & Quantitative Analysis; Jun2006, Vol. 41 Issue 2, p357 -380, 24p

Kim Yong H and Atkins Joseph C,Evaluating Investments in Accounts Receivable: A Wealth Maximizing Framework, Journal of Finance; May78, Vol. 33 Issue 2, p403-412, 10p

Kim, W. G. (1996), "The Determinants of Capital Structure choice in the US Restaurant Industry", Tourism Economics, V. 3, pp. 329-340.

Kiyoshi Kato and James S. Schallheim , Private equity financings in Japan and corporate grouping (keiretsu), Pacific-Basin Finance Journal, Volume 1, Issue 3, September 1993, Pages287-307.

Kjell G. Nyborg, Convertible Debt as Delayed Equity: Forced versus Voluntary Conversion and the Information Role of Call Policy, Journal of Financial Intermediation, Volume 4, Issue 4, October 1995, Pages 358-395

Kooyul Jung, Yong-Cheol Kim and ReneM. Stulz The new new financial thing: The origins of financial innovations Journal of Financial Economics, Volume 79, Issue 2, February 2006, Pages 223-255

Kooyul Jung, Yong-Cheol Kim and ReneM. Stulz, Timing, investment opportunities, managerial discretion, and the security issue decision, Journal of Financial Economics, Volume 42, Issue 2, October 1996, Pages 159-186

Kose John Stock price effects of the allowance of LIFO for tax purposes Journal of Accounting and Economics, Volume 23, Issue 3, November 1997, Pages 283-308

Kose John, Financial distress and resolution: Introduction to the focused issue, Journal of Financial Stability, Volume 3, Issue 3, October 2007, Pages 195-197

Kovenock Dan and Phillips Gordon, Capital structure and product-market rivalry: How do we reconcile theory and evidence? American Economic Review; May95, Vol. 85 Issue 2, p403, 6p, 1 chart

Krishnamurthy, S et al. Insurance Industry in India: Structure, Performance, and Future Challenges. Vikalpa: The Journal for Decision Makers; Jul-Sep2005, Vol. 30 Issue 3, p93-119, 27p

xx

Kristian Rydqvist, IPO underpricing as tax-efficient compensation, Journal of Banking & Finance, Volume 21, Issue 3, March 1997, Pages 295-313

Kshitij Shah, The nature of information conveyed by pure capital structure changes, Journal of Financial Economics, Volume 36, Issue 1, August 1994, Pages 89-126

Kshitij Shah, Wayne H. Mikkelson and M. Megan Partch, Valuation effects of security offerings and the issuance process Journal of Financial Economics, Volume 15, Issues 1-2, January­February 1986, Pages 31-60

Kumar Manoj, Bhole L M and Saudagaran Shahrokh M, Investment-Cash Flow Sensitivity and Access to Foreign Capital of Overseas Listed Indian Firms, Vikalpa: The Journal for Decision Makers; Jan-Mar2003, Vol. 28 Issue 1, p47, 13p

Kumbhakar, Subal C and Sarkar, Subrata, Deregulation, Ownership, and Productivity Growth in the Banking Industry: Evidence from India, Journal of Money, Credit & Banking; Jun2003, Vol. 35 Issue 3,p403-424, 22p

Kwansa, F. A. and Cho, M. H. (1995), "Bankruptcy Cost and Capital Structure The Significance of Indirect Cost", International Journal of Hospitality Managernent, V. 14, pp. 339-350

L. Paige Fields, Eric L. Mais and William T. Moore, Conversion-forcing security calls: Wealth transfers revisited International Review of Economics & Finance, Volume 4, Issue 1, 1995, Pages 17-27

Larry J. Lockwood, Ronald C. Rutherford and Martin J. Herrera ,Wealth effects of asset securitization,Journal of Banking & Finance, Volume 20, Issue 1, January 1996, Pages 151-164

Larry Y. Dann An analysis of exchangeable debt offers Journal of Financial Economics, Volume 28, Issues 1-2, Novernber-December 1990, Pages 251-263

Larry Y. Dann and Harry DeAngelo, Corporate financial policy and corporate control: A study of defensive adjustments in asset and ownership structure,Journal of Financial Economics, Volume 20, 1988, Pages 87-127

Larry Y. Dann and Wayne H. Mikkelson, Convertible debt issuance, capital structure change and financing-related information: Some new evidence, Journal of Financial Economics, Volume 13, Issue 2, June 1984, Pages 157-186

Larry Y. Dann, Common stock repurchases : An analysis of returns to bondholders and stockholders, Journal of Financial Economics, Volume 9, Issue 2, June 1981, Pages 113-138

Laurentius Marais, Katherine Schipper and Abbie Smith; Wealth effects of going private for senior securities; Journal of Financial Economics, Volume 23, Issue 1, June 1989, Pages 155-191

Law Warren A and Crum M. Colyer, New Trend in Finance: The Negotiable C.D, Harvard Business Review; Jan/Feb63, Vol. 41 Issue 1, p115-126, 12p

Lawrence M. Benveniste and Paul A. Spindt, how investment bankers determine the offer price and allocation of new issues, Journal of Financial Economics, Volume 24, Issue 2, 1989, Pages 343-361

Leary, M. T., & Roberts, M. R. (2005). Do Firms Rebalance Their Capital Structures? Journal of Finance, 60(6), 2575-2619.

XXI

Leary, M.T and M.R. Roberts, 2004a. Financial slack and tests of the Pecking Order's financing hierarchy, Unpublished working paper, Duke University.

Leland, H. (1994). Corporate Debt Value, Bond Covenants, and Optimal Capital Structure. Journal of Finance, 49 (4),1213-1252.

Leland, H., & Toft, K. (1996). Optimal Capital Structure, Endogenous Bankruptcy, and the Term Structure of Credit Spreads. Journal of Finance, 51(3), 987-1019.

Lemke Kenneth W, The Evaluation of Liquidity: An Analytical Study, Journal of Accounting Research; Spring70, Vol. 8 Issue 1, p47-77, 31 p, 3 charts, 6 graphs

Lemmon, M., M. Roberts, and J. Zender, 2007, Back to the beginning: Persistence in the cross­section of corporate capital structure, Journal of Finance, forthcoming.

Lemmon, M.L. and J. Zender, 2002. Debt capacity and test of capital structure theories, Unpublished working paper. University of Colorado and University of Utah.

Lerner Eugene M and Carleton Willard T, The Integration of Capital Budgeting and Stock Valuation, American Economic Review; Sep64, Vol. 54 Issue 5, p683, 20p

Lester Barenbaum and Thomas Monahan , Utilizing terminal values in teaching time value analysis, Journal of Accounting Education, Volume 1, Issue 2, Autumn 1983, Pages 79-88

Lim Guan Hua and Liew Mun Kiong, Credit Spreads in the Asian Commercial Paper Market, Singapore Management Review; Jan1998, Vol. 20 Issue 1, p1, 8p, 4 charts.

Luc Renneboog, Tomas Simons and Mike Wright, Why do public firms go private in the UK? The impact of private equity investors, incentive realignment and undervaluation, Journal of Corporate Finance, Volume 13, Issue 4, September 2007, Pages 591-628

Luke Bayley, Philip J. Lee and Terry S. Walter,IPO flipping in Australia: cross-sectional explanations, Pacific-Basin Finance Journal, Volume 14, Issue 4, September 2006, Pages 327-348

Lyda Thomas B, How much working capital for the new project? Management Review; Dec72, Vol. 61 Issue 12, p54, 3p

M. B. Siovin, M. E. Sushka and K. W. L. Lai, Alternative flotation methods, adverse selection, and ownership structure: evidence from seasoned equity issuance in the U.K. Journal of Financial Economics, Volume 57, Issue 2, August 2000, Pages 157-190

M. Bayless and N. Jay, A multiperiod evaluation of returns following seasoned equity offerings, Journal of Economics and Business, In Press, Corrected Proof, Available online 8 April 2007

MacKie-Mason, J.K., 1990. Do firms care who provides their financing? Journal of Finance, 45, 1471-1495.

Madden Judy, Fast is good .. faster is better! Soap, Perfumery & Cosmetics; Apr2006 Supplement, Vol. 79, p27-31, 5p

Malizia, E. E. & Sirmons, R. A. 1991. Comparing Regional Classifications for Real Estate Portfolio Diversification. Journal of Real Estate Research, 6( 1), 53-77.

Malloy John P, Computerized cost system in a small plant, Harvard Business Review; May/Jun68, Vol. 46 Issue 3, p141, 6p

XXll

Mangla Bhupesh, India: Preparing for product patents, Lancet; 4/26/93, Vol. 341 Issue 8852, p1083, 1/4p

Marcia Millon Cornett and Hassan Tehranian, An examination of voluntary versus involuntary security issuances by commercial banks: The impact of capital regulations on common stock returns, Journal of Financial Economics, Volume 35, Issue 1, February 1994, Pages 99-122

Marco Realdon, Revisiting cumulative preferred stock valuation, Finance Research Letters, Volume 3, Issue 1, March 2006, Pages 2-13

Maria Carapeto , An examination of multiple plans in Chapter 11 reorganizations, Journal of Financial Stability, Volume 3, Issue 3, October 2007, Pages 279-293

Maria Carapeto, Bankruptcy bargaining with outside options and strategic delay, Journal of Corporate Finance, Volume 11, Issue 4, September 2005, Pages 736-746

Maria do Rosario Correia, The choice of maturity and additional covenants in debt contracts: A panel data approach, Research in International Business and Finance, In Press, Corrected Proof, Available online 17 September 2007

Maria Jesus Pastor-Llorca and Juan Francisco Martin-Ugedo, Long-run performance of Spanish seasoned equity issues with rights, International Review of Financial Analysis, Volume 13, Issue 2, Summer 2004, Pages 191-215

Marie Dutordoir and Linda Van de Gucht, Are there windows of opportunity for convertible debt issuance? Evidence for Western Europe, Journal of Banking & Finance, Volume 31, Issue 9, September 2007, Pages 2828-2846

Mark Bayless and Nancy R. Jay, Is the performance of firms following seasoned equity issues anomalous?Journal of Banking & Finance, Volume 27, Issue 7, July 2003, Pages 1273-1296

Mark T. Bradshaw, Scott A. Richardson and Richard G. Sloan, The relation between corporate financing activities, analysts' forecasts and stock returns Journal of Accounting and Economics, Volume 42, Issues 1-2, October 2006, Pages 53-85

Marliese Uhrig-Homburg, Cash-flow shortage as an endogenous bankruptcy reason, Journal of Banking & Finance, Volume 29, Issue 6, June 2005, Pages 1509-1534

Marsh, P., 1982, The Choice between equity and debt: an empirical study, Journal of Finance, 37, 121-44.

Matteo P. Arena and Stephen P. Ferris, When managers bypass shareholder approval of board appointments: Evidence from the private security market, Journal of Corporate Finance, Volume 13, Issue 4, September 2007, Pages 485-510

Matthew T. Billett and Mike Ryngaert, Capital structure, asset structure and equity takeover premiums in cash tender offers, Journal of Corporate Finance, Volume 3, Issue 2, April 1997,

Matti Keloharju , The winner's curse, legal liability, and the long-run price performance of initial public offerings in Finland, Journal of Financial Economics, Volume 34, Issue 2, October 1993, Pages 251-277

Mautz Jr. R. David and Hogan Thomas Jeffrey, Earnings Per Share Reporting: Time for an Overhaul? Accounting Horizons; Sep89, Vol. 3 Issue 3, p21-27, 7p

XXIII

May George 0, Corporate Structures and Federal Income Taxation, Harvard Business Review; Autumn43, Vol. 22 Issue 1, p10, 9p

Mayer, C. and O. Sussman, 2002. A new test of capital structure. Unpublished working paper. University of Oxford.

McConnell, J. J., & Servaes, H. (1990). Additional Evidence on Equity Ownership and Corporate Value. Journal of Financial Economics, 27, 595-612.

Meeta Kothare, The effects of equity issues on ownership structure and stock liquidity: A comparison of rights and public offerings, Journal of Financial Economics, Volume 43, Issue 1, January 1997, Pages 131-148

Meeting, David T, Law David B and Luecke Randall W, Simplifying EPS, Journal of Accountancy; Aug97, Vol. 184 Issue 2, p61-70, 10p, 1diagram

Mei-Chu Ke, Tung Liang Liao and Hong-Ming Hsu , Some new evidence on bond initial public offerings in the Taiwan Stock Exchange: An industrial perspective, Physica A: Statistical Mechanics and its Applications, Volume 378, Issue 2,15 May 2007, Pages 357-373

Merton, R. C., 1974. On the pricing of corporate debt: The risk structure of interest rates. Journal of Finance 29, 449-470.

Merville L. J and Tavis L. A, Optimal Working Capital Policies: A Chance-Constrained Programming Approach, Journal of Financial & Quantitative Analysis; Jan1973, Vol. 8 Issue 1, p47,13p

Michael Barzelay and Lee R. Thomas, Is capitalism necessary? : A critique of the neoclassical economics of organization, Journal of Economic Behavior & Organization, Volume 7, Issue 3, September 1986, Pages 225-233

Michael C. Jensen and Clifford W. Smith, Preface,Journal of Financial Economics, Volume 15, Issues 1-2, January-February 1986, Pages 1-2

Michael C. Jensen and William H. Meckling, Theory of the firm: Managerial behavior, agency costs and ownership structure, Journal of Financial Economics, Volume 3, Issue 4, October 1976, Pages 305-360

Michael G. Ferri, Timothy F. Sugrue and Jot Yau, Differential market reaction to Eurobond financing, Global Finance Journal, Volume 2, Issues 1-2, Spring-Summer 1991, Pages 1-10

Michael G. Williams and Charles W. Swenson Wealth effects of convertible bond and convertible preference share issues: An empirical analysis of the UK market Journal of Banking & Finance, Volume 23, Issue 7, July 1999, Pages 1043-1065

Michael G. Williams and Charles W. Swenson, A model of corporate rent-seeking through tax legislation, Journal of Accounting and Public Policy, Volume 18, Issues 4-5, Winter 1999, Pages 375-394

Michael J. Alderson and Brian L. Betker, Liquidation costs and capital structure, Journal of Financial Economics, Volume 39, Issue 1, September 1995, Pages 45-69

Michael J. Alderson and Cheng F. Lee, Corporate pension policy and capital structure decisions, Journal of Economics and Business, Volume 40, Issue 3, August 1988, Pages 209-228

XXIV

Michael J. Alderson, Brian L. Betker and Duane R. Stock, Investment and financing activity following calls of convertible bonds, Journal of Banking & Finance, Volume 30, Issue 3, March 2006, Pages 895-914

Michael J. Barclay, Clifford G. Holderness and Dennis P. Sheehan, Private placements and managerial entrenchment, Journal of Corporate Finance, Volume 13, Issue 4, September 2007, Pages 461-484

Michael J. Schill, Sailing in rough water: market volatility and corporate finance Journal of Corporate Finance, Volume 10, Issue 5, November 2004, Pages 659-681

Michael L. McBain and David S. Krause, Going public: The impact of insiders' holdings on the price of initial public offerings, Journal of Business Venturing, Volume 4, Issue 6, November 1989, Pages 419-428

Michael Nwogugu, Employee-stock-options, production/service functions and game theory, Applied Mathematics and Computation, Volume 181, Issue 1, 1 October 2006, Pages 552-562

Michael Nwogugu, Some game theory and financial contracting issues in corporate transactions, Applied Mathematics and Computation, Volume 186, Issue 2, 15 March 2007, Pages 1018-1030

Michael T. Dugan, Benton E. Gup and William D. Samson ,Teaching the Statement of Cash Flows, Journal of Accounting Education, Volume 9, Issue 1, Spring 1991, Pages 33-52

Michelle Lowry and G. William Schwert , Is the IPO pricing process efficient? Journal of Financial Economics, Volume 71, Issue 1, January 2004, Pages 3-26

Michelle M. Hamer, Failure prediction: Sensitivity of classification accuracy to alternative statistical methods and variable sets, Journal of Accounting and Public Policy, Volume 2, Issue 4, Winter 1983, Pages 289-307.

Mihir A. Desai and James R. Hines Jr., Market reactions to export subsidies Journal of International Economics, Available online 14 August 2007

Miin H. Guo The tax (dis)advantage of a firm issuing options on its own stock Journal of Public Economics, Volume 88, Issue 5, April 2004, Pages 925-955

Miin H. Guo, Patterns in reported earnings in Korea, Journal of International Accounting, Auditing and Taxation, Volume 4, Issue 1, 1995, Pages 39-47

Mike Dempsey, Investor tax rationality and the relationship between dividend yields and equity returns: An explanatory note, Journal of Banking & Finance, Volume 25, Issue 9, September 2001, Pages 1681-1686

Mikkelson, W. H. and Partch, M. M. (1986), "Valuation Effects of Security Offerings and the Issuance Process", Journal of Financial Economics, V. 15, pp. 31 - 60.

Miles, M. & McCue, 1. 1982, Historic Returns and Institutional Real Estate Portfolios. Journal of the American Real Estate Association, 2,184-199.

Miller, M, H. (1988), "The Modigliani - Miller Proposition after Thirty Years", Journal of Economic Perspective, pp. 99 - 120.

Miller, M. H. (1977). Debt and Taxes. Journal of Finance, 32(2), 261-75.

xxv

Modigliani, F. and Miller, M. H. (1958)," The Cost of Capital, Corporation Finance and the Theory of Investment", American Economic Review, V. 48, pp. 261 - 297.

Modigliani, F., & Miller, M.H. (1963). Corporate Income Taxes and the Cost of Capital: A Correction. American Economic Review, 53(3),433-443.

Moore Marty, Cash Flow Management in a Leveraged Environment, Strategic Finance; Jan2002, Vol. 83 Issue 7, p30, 4p, 1 c

Morris G. Danielson and Jonathan M. Karpoff, On the uses of corporate governance provisions, Journal of Corporate Finance, Volume 4, Issue 4, December 1998, Pages347-371

Morris James R, On Corporate Debt Maturity Strategies, Journal of Finance; Mar1976, Vol. 31 Issue 1, p29, 9p

Morris James R, The Role of Cash Balances in Firm Valuation, Journal of Financial & Quantitative Analysis; Dec83, Vol. 18 Issue 4, p533-545, 13p

Morton Pincus The performance of Japanese seasoned equity offerings, 1971-1992 Pacific­Basin Finance Journal, Volume 6, Issue 5, November 1998, Pages 395-425

Morton Pincus, Stock price effects of the allowance of LIFO for tax purposes, Journal of Accounting and Economics, Volume 23, Issue 3, November 1997, Pages 283-308

Morton Walter A, The Structure of the Capital Market and the Price of Money, American Economic Review; May54, Vol. 44 Issue 2, p440, 15p

Moses O. Douglas, Cash Flow Signals and Analysts' Earnings Forecast Revisions, Journal of Business Finance & Accounting; Nov91, Vol. 18 Issue 6, p807-832, 26p.

Myers, S. C. and Majluf, N. S. (1984), "Corporate Financing and Investment Decisions when Firms have Information that Investors do not have", Journal of Financial Economics, V. 13, pp. 187 - 221.

Myers, S.C., 1977. Determinants of corporate borrowing, Journal of Financial Economics, 5, 147-175.

Myers, S.C., 1984, The capital structure puzzle, Journal of Finance 39, 575-592.

Myron B. Siovin, Marie E. Sushka and Carl D. Hudson, External monitoring and its effect on seasoned common stock issues, Journal of Accounting and Economics, Volume 12, Issue 4, March 1990, Pages 397-417

Nachman, D. and T.H. Noe, 1994. Optimal design of securities under asymmetric information. Review of Financial Studies, 7, 1-44.

Nathalie Moyen, How big is the debt overhang problem? Journal of Economic Dynamics and Control, Volume 31, Issue 2, February 2007, Pages 433-472.

Nazir, Nazir A, Person-Culture Fit and Employee Commitment in Banks,Vikalpa: The Journal for Decision Makers; Jul-Sep2005, Vol. 30 Issue 3, p39-51, 13p

Nobuyuki Isagawa, Callable convertible debt under managerial entrenchment Journal of Corporate Finance, Volume 8, Issue 3, July 2002, Pages 255-270

Nobuyuki Isagawa; Convertible debt: an effective financial instrument to control managerial opportunism; Review of Financial Economics, Volume 9, Issue 1, Spring 2000, Pages 15-26

XXVI

Norton, E. (1991), "Capital Structure and Small Public Firms", Small Business Venturing, V.6, pp. 287-303.

Opler, T. and Titman, S. (1993), "The Determinants of Leveraged Buyout Activity: Free Cash Flows vs. Financial Distress Costs", The Journal of Finance, V. 48, pp. 1985 - 1999.

Opler, T. C., Saron, M., & Titman, S. (1997). Designing Capital Structure To Create Shareholder Value. Journal of Applied Corporate Finance, Vol. 10(1),21-32.

Opler, T., L. Pin kowitz, R. Stulz, and R. Williamson, 1999, The determinants of corporate cash holdings, Journal of Financial Economics 52, 3-46.

Oppenheimer, P. H. 2000. An Investigation of Current Debt Levels of Equity REITs. Journal of Real Estate Portfolio Management, 6(3), 225--237.

P. C. Kumar and George P. Tsetsekos , Asymmetric information, investment banking contracts and the certification hypothesis, Journal of Banking & Finance, Volume 17, Issue 1, February 1993, Pages 117-129

P. Jalan and G. Barone-Adesi, Equity financing and corporate convertible bond policy, Journal of Banking & Finance, Volume 19, Issue 2, May 1995, Pages 187-206

P. V. Viswanath and Mike Frierman The determination of corporate optimal capital structure under value maximization and informational asymmetry Journal of Economics and Business, Volume 36, Issue 1, February 1984, Pages 65-75

P. V. Viswanath and Mike Frierman, Asset fungibility and equilibrium capital structures Journal of Economics and Business, Volume 47, Issue 4, October 1995, Pages 319-334

Palani-Rajan Kadapakkam and Alex P. Tang; Stock reaction to dividend savings of convertible preferred calls: Free cash flow or price pressure effects? Journal of Banking & Finance, Volume 20, Issue 10, December 1996, Pages 1759-1773

Pandey I M et. aI., Entrepreneurship and Venture Capital, Vikalpa: The Journal for Decision Makers; Jan-Mar2003, Vol. 28 Issue 1, p99, 14p

Paolo Fulghieri and Dmitry Lukin Timing, investment opportunities, managerial discretion, and the security issue decision Journal of Financial Economics, Volume 42, Issue 2, October 1996, Pages 159-186

Paolo Fulghieri and Dmitry Lukin, Information production, dilution costs, and optimal security design, Journal of Financial Economics, Volume 61, Issue 1, July 2001, Pages 3-42

Paolo M. Panteghini, Interest deductibility under default risk and the unfavorable tax treatment of investment costs: A simple explanation, Economics Letters, Volume 96, Issue 1, July 2007, Pages 1-7

Paolo M. Panteghini, S-based taxation under default risk, Journal of Public Economics, Volume 90, Issues 10-11, November 2006, Pages 1923-1937.

Paul H. Malatesta and Ralph A. Walkling, Poison pill securities: Stockholder wealth, profitability, and ownership structure, Journal of Financial Economics, Volume 20, 1988, Pages 347-376

XXVII

Pedro Gonzalez, Geraldo M. Vasconcellos and Richard J. Kish, Cross-border mergers and acquisitions: The undervaluation hypothesis, The Quarterly Review of Economics and Finance, Volume 38, Issue 1, Spring 1998, Pages 25-45

Pervaiz Alam and Eng Seng Loh , Choice Of Inventory Method And The Self-Selection Bias, Advances in Management Accounting, Volume 12, 2004, Pages 237-263

Peter M. Bergevin, The stockholders' equity section of a Japanese company: The Minolta Camera Company case, Journal of Accounting Education, Volume 11, Issue 2, Autumn 1993, Pages 301-311

Petersen, M., and R. Rajan, 1994, The benefits of small business lending: Evidence from small business data, Journal of Finance 49, 3-37.

Petersen, M., and R. Rajan, 2002, Does distance still matter? The information revolution in small business lending, Journal of Finance 57, 2533-2570.

Philippe Aghion and Patrick Bolton Bargaining and brinkmanship : Capital structure choice by regulated firms International Journal of Industrial Organization, Volume 11, Issue 4, 1993, Pages 475-497

Philippe Aghion and Patrick Bolton, The financial structure of the firm and the problem of control European Economic Review, Volume 33, Issues 2-3, March 1989, Pages 286-293

Pierre Hillion and Theo Vermaelen, Death spiral convertibles, Journal of Financial Economics, Volume 71, Issue 2, February 2004, Pages 381-415

Pohlen Terrance L and Coleman B. Jay, Evaluating Internal Operations and Supply Chain Performance Using EVA and ABC, SAM Advanced Management Journal (1984); Spring2005, Vol. 70 Issue 2, p45-58, 14p

R. Charles Moyer, M. Wayne Marr and Robert E. Chatfield, Nonconvertible preferred stock financing and financial distress: A note, Journal of Economics and Business, Volume 39, Issue 1, February 1987, Pages 81-89

Raj Aggarwal and Xinlei Zhao, The leverage-value relationship puzzle: An industry effects resolution, Journal of Economics and Business, Volume 59, Issue 4, July-August 2007, Pages 286-297

Raj Varma and Samuel H. Szewczyk, Pollution control revenue bond sales and public utility share prices, Journal of Business Research, Volume 21, Issue 2, September 1990, Pages 109-117

Rajan, R., and L. Zingales, 1995, What Do We Know about Capital Structure? Some Evidence from International Data, Journal of Finance, 50, 1421-1460.

Rajesh P. Narayanan, Kasturi P. Rangan and N.K.Nanda K. Rangan, The role of syndicate structure in bank underwriting, Journal of Financial Economics, Volume 72, Issue 3, June 2004, Pages 555-580

Randolph P. Beatty and Jay R. Ritter Investment banking, reputation, and the under pricing of initial public offerings, Journal of Financial Economics, Volume 15, Issues 1-2, January-February 1986, Pages 213-232.

Ranjan D'Melio and Joseph Farhat, A comparative analysis of proxies for an optimal leverage ratio, Review of Financial Economics, In Press, Corrected Proof, Available online 18 June 2007

XXVIII

---------------- - -------

Rao Kala and Marshall Julian, Foreign investors still hungry for convertibles, Euromoney; Oct2004, Vol. 35 Issue 426, p22-24, 2p, 1 c

Rappaport Alfred, Measuring company growth capacity during inflation, Harvard Business Review; Jan/Feb79, Vol. 57 Issue 1, p91-100, 10p

Ravitz Leslie C, Bova Anthony and Stanley Morgan, Financial Insights: EVA Trends in the Chemical Industry, Chemical Market Reporter; 10/6/2003, Vol. 264 Issue 11, p13, 3p

Raymond S. Schmidgall and Christian Bechtel, ESOPs: Putting ownership in employees' hands, The Cornell Hotel and Restaurant Administration Quarterly, Volume 30, Issue 4, February 1990, Pages 78-83

Reena Aggarwal and Pietra Rivoli, Evaluating the costs of raising capital through an initial public offering, Journal of Business Venturing, Volume 6, Issue 5, September 1991, Pages 351-361

Reena Aggarwal, Ian Gray and Hal Singer, Capital raising in the offshore market Journal of Banking & Finance, Volume 23, Issue 8, August 1999, Pages 1181-1194.

Reierson Roy L, Factors and Prospects in the Money Market, Journal of Finance; May55, Vol. 10 Issue 2, p302-314, 13p

ReneM. Stulz, Managerial control of voting rights: Financing policies and the market for corporate control, Journal of Financial Economics, Volume 20, 1988, Pages 25-54

Renner Elmer J, Plant Capacity: Physical or Financial? Management Review; Feb76, Vol. 65 Issue 2, p4, 11 P

Resnik David B, Developing Drugs for the Developing World: An Economic, Legal, Moral, and Political Dilemma, Developing World Bioethics; May2001, Vol. 1 Issue 1, p11, 22p Rezaul Kabir and Peter Roosenboom, Can the stock market anticipate future operating performance? Evidence from equity rights issues, Journal of Corporate Finance, Volume 9, Issue 1, January 2003, Pages 93-113

Richard C. Green , Investment incentives, debt, and warrants, Journal of Financial Economics, Volume 13, Issue 1, March 1984, Pages 115-136.

Richard C. Green and Burton Hollifield, The personal-tax advantages of equity, Journal of Financial Economics, Volume 67, Issue 2, February 2003, Pages 175-216

Richard C. Green and Eli Talmor, Asset substitution and the agencycosts of debt financing, Journal of Banking & Finance, Volume 10, Issue 3, October 1986, Pages 391-399

Richard H. Pettway and Takashi Kaneko, The effects of removing price limits and introducing auctions upon short-term IPO returns: The case of Japanese IPOs, Pacific-Basin Finance Journal, Volume 4, Issues 2-3, July 1996, Pages 241-258

Richard H. Pettway, Takashi Kaneko and Michael T. Young International bank capital standards and the costs of issuing capital securities by Japanese banks Journal of Banking & Finance, Volume 15, Issue 3, June 1991, Pages 559-580

Richard Klein, Electric utility preferred stock financing - Twilight or new dawn? The Electricity Journal, Volume 4, Issue 8, October 1991, Pages 44-53

XXIX

Richard L. Ott and David P. Donnelly, Practitioners' perceptions of the importance of specific corporate tax knowledge of new hires working in tax, Journal of Accounting Education, Volume 17, Issue 1, Winter 1999, Pages 35-50

Richman Tom, Working Capital Productivity, Harvard Business Review; Jul/Aug95, Vol. 73 Issue 4, p10, 2p, 1 cartoon

Robert C. Nash, Jeffry M. Netter and Annette B. Poulsen, Determinants of contractual relations between shareholders and bondholders: investment opportunities and restrictive covenants, Journal of Corporate Finance, Volume 9, Issue 2, March 2003, Pages 201-232

Robert C. W. Fok, Carolyn Carroll and Ming C. Chiou Financial innovation and investor wealth: A study of the poison put in convertible bonds Journal of Corporate Finance, Volume 3, Issue 1, December 1996, Pages 1-22

Robert C. W. Fok, Carolyn Carroll and Ming C. Chiou, Determinants of corporate hedging and derivatives: A revisit, Journal of Economics and Business, Volume 49, Issue 6, November­December 1997, Pages 569-585

Robert Comment and Gregg A. Jarrell, Corporate focus and stock returns, Journal of Financial Economics, Volume 37, Issue 1, January 1995, Pages 67-87

Robert J. Brown , A new marketing tool: Life-cycle costing, Industrial Marketing Management, Volume 8, Issue 2, April 1979, Pages 109-113

Robert L. McDonald 'Competition' among employers offering health insurance Journal of Health Economics, Volume 19, Issue 1, January 2000, Pages 121-140

Robert L. McDonald, The tax (dis)advantage of a firm issuing options on its own stock Journal of Public Economics, Volume 88, Issue 5, April 2004, Pages 925-955

Roberts, M., 2002, The dynamics of capital structure: An empirical analysis of a partially observable system, Working Paper, Duke University.

Robichek, A. A., & Myers, S. C. (1966). Problems in the Theory of Optimal Capital Structure. Journal of Financial and Quantitative Analysis, 1 (2), 1-35.

Ronald C. Lease, John J. McConnell and Wayne H. Mikkelson The market value of control in publicly-traded corporations, Journal of Financial Economics, Volume 11, Issues 1-4, April 1983, Pages 439-471

Ronald W. Masulis, The effects of capital structure change on security prices : A study of exchange offers, Journal of Financial Economics, Volume 8, Issue 2, June 1980, Pages 139-178

Ruth S. K. Tan, P. L. Chng and Y. H. Tong, Private placements and rights issues in Singapore, Pacific-Basin Finance Journal, Volume 10, Issue 1, January 2002, Pages 29-54

Rutherford, M.W., L. Muse, and S. Oswald, 2006, A new perspective on the developmental model for family business, Family Business Review, forthcoming.

S. Abraham Ravid, Itzhak Venezia, Aharon Ofer, Vicente Pons and Shlomith Zuta Financing decisions and bidder gains Journal of Corporate Finance, Volume 10, Issue 5, November 2004, Pages 683-701

S. Abraham Ravid, Itzhak Venezia, Aharon Ofer, Vicente Pons and Shlomith Zuta,

xxx

S. S. Singhvi, Game theory technique in investment planning, Long Range Planning, Volume 7, Issue 4, August 1974, Pages 59-61

Saeyoung Chang and David Mayers, Managerial vote ownership and shareholder wealth : Evidence from employee stock ownership plans, Journal of Financial Economics, Volume 32, Issue 1, August 1992, Pages 103-131

Sagan John, Toward a Theory of Working Capital Management, Journal of Finance; May55, Vol. 10 Issue 2, p121-129, 9p

Sanjay Deshmukh, Ali Fatemi and Iraj J. Fooladi The theory and practice of corporate finance: evidence from the field Journal of Financial Economics, Volume 60, Issues 2-3, May 2001, Pages 187-243

Sanjay Deshmukh, Ali Fatemi and Iraj J. Fooladi, Complexity of information and trading behavior: The case of dividend increase announcements, Journal of Economic Psychology, In Press, Corrected Proof, Available online 23 February 2007

Sarkar Mitali, Indian Management Research, Vikalpa: The Journal for Decision Makers; Jan­Mar2003, Vol. 2

Sarkar, Jayati and Sarkar, Subrata, Large Shareholder Activism in Corporate Governance in Developing Countries: Evidence from India, International Review of Finance; Sep2000, Vol. 1 Issue 3, p161, 34p, 9 charts

Sartoris William L and Hill Ned C, A Generalized Cash Flow Approach to Short-Term Financial Decisions Journal of Finance; May83, Vol. 38 Issue 2, p349, 12p, 2 diagrams

Sathye, Milind, Privatization, Performance, and Efficiency: A Study of Indian Banks, Vikalpa: The Journal for Decision Makers; Jan-Mar2005, Vol. 30 Issue 1, p7-16, 10p, 9

Savangikar V A and Baskaran Uma, The upsides to reform, Managing Intellectual Property; Oct2004 Innovation and Invention, p47-50, 4p

Scherr, F.C., and H.M. Hulburt, 2001, The debt maturity structure of small firms, Financial Management 30, 85-111.

Schwartz, E. and Aronson, J. R. (1967), "Some Surrogate Evidence in Support of the Concept of Optimal Capital Structure", The Journal of Finance, V. 31, pp. 10 - 18.

Scott C. Linn and J. Michael Pinegar ,The price effects of secondary offerings of senior securities and warrants, Journal of Banking & Finance, Volume 15, Issue 3, June 1991, Pages 683-698

Scott C. Linn and J. Michael Pinegar; The effect of issuing preferred stock on common and preferred stockholder wealth; Journal of Financial Economics, Volume 22, Issue 1, October 1988, Pages 155-184

Scott E. Stickel, The effect of preferred stock rating changes on preferred and common stock prices, Journal of Accounting and Economics, Volume 8, Issue 3, October 1986, Pages 197-215

Scott S. Cowen, Accounting for a firm's cost of capital, Business Horizons, Volume 20, Issue 4, August 1977, Pages 29-39

Scott, D. F. (1972), " Evidence on the Importance of Financial Structure", Financial Management, V. 1, (2), pp. 45 - 50.

XXXI

Shao-Chi Chang, Sheng-Syan Chen and Yichen Liu; Why firms use convertibles: A further test of the sequential-financing hypothesis;Journal of Banking & Finance, Volume 28, Issue 5, May 2004, Pages 1163-1183

Sharpe, W. F. 1963.Asimplified Model of Portfolio Analysis. Management Science, 9(2), 425-442.

Sheridan Titman The role of internal financial sources in firm financing and investment decisions Review of Financial Economics, Volume 4, Issue 1, Autumn 1994, Pages 1-24

Sheridan Titman, The effect of capital structure on a firm's liquidation decision, Journal of Financial Economics, Volume 13, Issue 1, March 1984, Pages 137-151

Shyam-Sunder, L. and S.C. Myers, 1999. Testing static tradeoff against pecking order models of capital structure,. Journal of Financial Economics, 51, 219-244.

Sihler William W, Framework for financial decisions, Harvard Business Review; Mar/Apr71, Vol. 49 Issue 2, p123-135, 13p

Sikka Harinder S, Living with change, Managing Intellectual Property; Jun2005 Patent Focus, p15-15,1p

Silbert Theodore H, Financing and Factoring Accounts Receivable, Harvard Business Review; Jan/Feb52, Vol. 30 Issue 1, p39-54, 16p

Silverman Herbert R, Factoring As A Financing Device, Harvard Business Review; Sep49, Vol. 27 Issue 5, p594, 18p

Simon H. Kwan, Firm-specific information and the correlation between individual stocks and bonds, Journal of Financial Economics, Volume 40, Issue 1, January 1996, Pages 63-80

Sinha Gunjan, Outsourcing Drug Work, Scientific American; Aug2004, Vol. 291 Issue 2, p24-25, 2p, 1c

Skomp Stephen E, Empirical Investigation of Commercial Paper Sub-Markets:1955-1968, Journal of Finance; Sep75, Vol. 30 Issue 4, p1159, 1 P

Smith M. Beaumont and Begemann E, Measuring associations between working capital and return on investment, South African Journal of Business Management; Mar97, Vol. 28 Issue 1, p1, 5p, 2 charts, 1 graph.

Solomon, E. (1963). Theory of Financial Management. New York: Columbia University Press.

Stafford, K., K. Duncan, S.M. Dunes, and M. Winter, 1999, A research model of sustainable family business, Family Business Review 12, 197-208.

Stein, J.C. 2003. Agency, Information and Corporate Investment. In: Handbook of the Economics of Finance, edited by G. Constantinides, Milt Harris and Rene Stulz, Elsevier, 111-165.

Stephen Bryan, Robert Nash and Ajay Patel, Can the agency costs of debt and equity explain the changes in executive compensation during the 1990s7, Journal of Corporate Finance, Volume 12, Issue 3, June 2006, Pages 516-535

Stephen C. Vogt Differential tax benefits and the pension reversion decision Journal of Accounting and Economics, Volume 21, Issue 1, February 1996, Pages 69-106

XXXII

Stephen C. Vogt. The role of internal financial sources in firm financing and investment decisions, Review of Financial Economics, Volume 4, Issue 1, Autumn 1994, Pages 1-24

Stephen P. Ferris, Hoje Jo, John M. Pinkerlon and Atulya Sarin The nature of information conveyed by pure capital structure changesJournal of Financial Economics, Volume 36, Issue 1, August 1994, Pages 89-126

Stephen P. Ferris, Hoje Jo, John M. Pinkerton and Atulya Sarin, The usage of convertible and warrant bonds by Japanese firms: Risk-shifting or the delayed issuance of equity? Advances in Financial Economics, Volume 7, 2002, Pages 185-207

Stephen P. Huffman and David J. Ward, The prediction of default for high yield bond issues, Review of Financial Economics, Volume 5, Issue 1, Winter 1996, Pages 75-89

Stern Joel M, Earnings per Share Don't Count, Financial Analysts Journal; Jul/Aug74, Vol. 30 Issue 4, p39, 13p, 3 charts, 4 graphs

Steven A. Dennis and Weili Lu, New considerations in the announcement effects of privately placed debt, International Review of Financial Analysis, In Press, Corrected Proof, Available online 2 November 2006

Steven B. Perfect and Kenneth W. Wiles Information production, dilution costs, and optimal security design Journal of Financial Economics, Volume 61, Issue 1, July 2001, Pages 3-42

Steven B. Perfect and Kenneth W. Wiles, Alternative constructions of Tobin's q: An empirical comparison, Journal of Empirical Finance, Volume 1, Issues 3-4, July 1994, Pages 313-341

Steven Balsam and Oin Jennifer Yin Financial distress and resolution: Introduction to the focused issue Journal of Financial Stability, Volume 3, Issue 3, October 2007, Pages 195-197

Steven Balsam and Oin Jennifer Yin, Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap, Journal of Accounting and Public Policy, Volume 24, Issue 4, July-August 2005, Pages 300-324

Steven N. Kaplan and Jeremy C. Stein, How risky is the debt in highly leveraged transactions? Journal of Financial Economics, Volume 27, Issue 1, September 1990, Pages 215-245.

Steven N. Kaplan, Frederic Martel and Per Stromberg, How do legal differences and experience affect financial contracts? Journal of Financial Intermediation, Volume 16, Issue 3, July 2007, Pages 273-311

Steven V. Mann and Eric A. Powers, Indexing a bond's call price: an analysis of make-whole call provisions, Journal of Corporate Finance, Volume 9, Issue 5, November 2003, Pages 535-554

Steven V. Mann, William T. Moore and Pradipkumar Ramanlal; Timing of Convertible Debt Issues; Journal of Business Research, Volume 45, Issue 1, May 1999, Pages 101-105

Stevens Michael G, Earnings per share made easier, relatively speaking, Practical Accountant; May97, Vol. 30 Issue 5, p44, 5p, 1 bw

Steyn W, Hamman, W.D and Smit E.V.D.M., The danger of high grow1h combined with a large non-cash working capital base-a descriptive analysis, South African Journal of Business Management; Mar2002, Vol. 33 Issue 1, p41, 7p

Stiglitz, J. and Weiss, 1981. Credit Rationing in markets with imperfect information. American Economic Review, 71, 393-410.

XXXIII

Strebulaev, I., 2004, "Do tests of capital structure theory mean what they say?" Working Paper, London Business School.

Strebulaev, I., and B. Yang, 2006, The mystery of zero-leverage firms, Working paper, Stanford Graduate School of Business.

Stuart C. Gilson, Kose John and Larry H. P. Lang, Troubled debt restructurings: An empirical study of private reorganization of firms in default, Journal of Financial Economics, Volume 27, Issue 2, October 1990, Pages 315-353

Sudha Krishnaswami and Devrim Yaman, Borrowing relationships, intermediation, and the cost of issuing public securities Journal of Financial Economics, Volume 28, Issues 1-2, November­December 1990, Pages 149-171

Sudha Krishnaswami and Devrim Yaman, The role of convertible bonds in alleviating contracting costs, The Quarterly Review of Economics and Finance, In Press, Corrected Proof, Available online 19 April 2007

Sudip Datta and Mai E. Iskandar-Datta, The information content of bankruptcy filing on securityholders of the bankrupt firm: An empirical investigation, Journal of Banking & Finance, Volume 19, Issue 5, August 1995, Pages 903-919

Sudip Datta, Mai Iskandar-Datta and Kartik Raman, Convertible bond calls: resolution of the information content puzzle, Journal of Financial Intermediation, Volume 12, Issue 3, July 2003, Pages 255-276.

Sudipto Dasgupta and Vikram Nanda Complexity of information and trading behavior: The case of dividend increase announcementsJournal of Economic Psychology, In Press, Corrected Proof, Available online 23 February 2007

Sudipto Dasgupta and Vikram Nanda, Bargaining and brinkmanship: Capital structure choice by regulated firms, International Journal of Industrial Organization, Volume 11, Issue 4, 1993, Pages 475-497

Sudipto Sarkar , Probability of call and likelihood of the call feature in a corporate bond, Journal of Banking & Finance, Volume 25, Issue 3, March 2001, Pages 505-533

Sudipto Sarkar, Duration and convexity of zero-coupon convertible bonds Journal of Economics and Business, Volume 51, Issue 2, 4 March 1999, Pages 175-192

Sudipto Sarkar, Early and late calls of convertible bonds: Theory and evidence Journal of Banking & Finance, Volume 27, Issue 7, July 2003, Pages 1349-1374

Sumiko Takaoka and C.R. McKenzie, The impact of bank entry in the Japanese corporate bond underwriting market, Journal of Banking & Finance, Volume 30, Issue 1, January 2006, Pages 59-83

Sumit Agarwal, Chunlin Liu and S. Ghon Rhee, Investor demand for IPOs and aftermarket performance: Evidence from the Hong Kong stock market Journal of International Financial Markets, Institutions and Money, Available online 17 October 2006

Taggart, R. A (1977), "A Model of Corporate Financing Decisions", Journal of Finance V32, pp. 1467 - 1484.

XXX1V

Takashi Kaneko and Richard H. Pettway .Auctions versus book building of Japanese IPOs, Pacific-Basin Finance Journal, Volume 11, Issue 4, September 2003, Pages 439-462

Tanewski, G.A., C.A. Romano, and KX Smyrnios, 2000, Determinants of Australian family farm grow1h: The role of owner characteristics and strategic planning, Canberra, RIRDC, RIRDC 00/131.

Thomas H. Mclnish, Explaining investor behavior using an adjective check list, Journal of Socio­Economics, Volume 20, Issue 3, Autumn 1991, Pages 263-275

Thomas W. Downs, Q and the tax bias theory: The role of depreciation tax shields, Journal of Public Economics, Volume 47, Issue 1, February 1992, Pages 59-84

Timo Korkeamaki and William T. Moore, Capital investment timing and convertible debt financing, International Review of Economics & Finance, Volume 13, Issue 1, 2004, Pages 75-85

Timothy R. Burch, Vikram Nanda and Vincent Warther Capital structure policies in Europe: Survey evidence Journal of Banking & Finance, Volume 30, Issue 5, May 2006, Pages 1409-1442

Timothy R. Burch, Vikram Nanda and Vincent Warther, Does it pay to be loyal? An empirical analysis of underwriting relationships and fees, Journal of Financial Economics, Volume 77, Issue 3, September 2005, Pages 673-699

Titman, S. and R. Wessels, 1988. The determinants of capital structure choice. Journal of Finance, 43, 1-19.

Titman, S. and S. Tsyplakov, 2005, A dynamic model of optimal capital structure, Working paper, Univeristy of Texas at Austin.

Tjalling van der Goot , Risk, the quality of intermediaries and legal liability in The Netherlands IPO market, International Review of Law and Economics, Volume 23, Issue 2, June 2003, Pages 121-140.

Tobin, J. (1969). A general equilibrium approach to monetary theory. Journal of Money, Credit, and Banking, 1(1), 15-29.

Toby Stock Seasoned public offerings: resolution of the 'new issues puzzle' Journal of Financial Economics, Volume 56, Issue 2, May 2000, Pages 251-291

Toby Stock, An Empirical Investigation Of Factors Infiuencing Tax-Motivated Income Shifting Advances in Taxation, Volume 16, 2004, Pages 147-177

Townsend James E, A Multivariate Analysis of Relationships between a Company's Liquidity Position and Common Stock Price, Journal of Financial & Quantitative Analysis; Nov75, Vol. 10 Issue 4, p657, 1 P

Tracy S. Manly, Deborah W. Thomas and Craig T. Schulman, Tax Incentives for Economic Growth: Capital Investment or Research, Advances in Taxation, Volume 17, 2006, Pages 95-120

Trombetta and William (2002), Industry Audit & Companies of the Year, Pharmaceutical Executive; Sep2002, Vol. 22 Issue 9, p72, 13p

Vance Jack 0, Is your company a take-over target? Harvard Business Review; May/Jun69, Vol. 47 Issue 3, p93, 6p

xxxv

Vikram Nanda and Youngkeol Yun United States Venture Capital Financial Contracting: Foreign Securities Advances in Financial Economics, Volume 12, 2007, Pages 405-444

Vikram Nanda and Youngkeol Yun, Financial innovation and investor wealth: A study of the poison put in convertible bonds, Journal of Corporate Finance, Volume 3, Issue 1, December 1996, Pages 1-22

Vilasuso, J. and A. Minkler, (2001), Agency costs, assets specificity, and the capital structure of the firm, Journal of Economic Behaviour & Organization, 44( 1), 55-69.

Vinturella, John B., and Suzanne M. Erickson, 2004, Raising Entrepreneurial Capital, Elsevier Butterworth-Heinemann, Burlington, MA.

Viscione Jerry A, How long should you borrow short term? Harvard Business Review; Mar/Apr86, Vol. 64 Issue 2, p20-24, 4p

W. Jack Duncan and C. Ray Gullett ,Henry Sturgis Dennison: The manager and the social critic, Journal of Business Research, Volume 2, Issue 2, April 1974, Pages 133-146

Walid Y. Busaba, Bookbuilding, the option to withdraw, and the timing of IPOs, Journal of Corporate Finance, Volume 12, Issue 2, January 2006, Pages 159-186

Walid Y. Busaba, Lawrence M. Benveniste and Re-Jin Guo, The option to withdraw IPOs during the premarket: empirical analysis, Journal of Financial Economics, Volume 60, Issue 1, April 2001, Pages 73-102.

Wallace Neil, A Modigliani-Miller Theorem for Open-Market Operations, American Economic Review; Jun81, Vol. 71 Issue 3, p267, 8p

Warner, J. (1977). Bankruptcy Costs: Some Evidences. Journal of Finance, 32(2), 337-347

Wayne H. Mikkelson and M. Megan Partch, Managers' voting rights and corporate control, Journal of Financial Economics, Volume 25, Issue 2, December 1989, Pages 263-290

Wayne H. Mikkelson and M. Megan Partch, Valuation effects of security offerings and the issuance process, Journal of Financial Economics, Volume 15, Issues 1-2, January-February 1986, Pages 31-60

Wayne H. Mikkelson; Convertible calls and security returns; Journal of Financial Economics, Volume 9, Issue 3, September 1981, Pages 237-264

Wayne H. Shaw, The effect of a tax law change on analyst forecasts and earnings interpretations, Journal of Accounting and Public Policy, Volume 9, Issue 3, Autumn 1990, Pages 161-178

Webb, J. R. & Mcintosh, W. 1986. Real Estate Investment Acquisition Rules for REITs: A Survey. Journal of Real Estate Research, 1 (1), 77

Weih Chang and Ian C. MacMillan, review of entrepreneurial development in the People's Republic of China, Journal of Business Venturing, Volume 6, Issue 6, November 1991, Pages 375-379

Welch, I., 2004, Capital structure and stock return, Journal of Political Economy, 112, 106-131.

White Joyce, The Fundamental Benefits of Today's Asset-Based Finance, Bank Loan Report; 4/17/2006, Vol. 21 Issue 15, p10-11, 2p

XXXVI

White, Halbert L., 1980, A heteroskedastic-consistent covariance matrix estimator and a direct test of heteroskedasticity, Econometrica 48, 817-838.

Wilbur G. Lewellen, Michael S. Long and John J. McConnell, Capital cost and adjusted present value: Reconciliation and amplification, Journal of Business Research, Volume 5, Issue 2, June 1977, Pages 109-127

William A Sahlman, The structure and governance of venture-capital organizations, Journal of Financial Economics, Volume 27, Issue 2, October 1990, Pages 473-521

William L. Sartoris and Ned C. Hill, Innovations in short-term financial management, Business Horizons, Volume 32, Issue 6, November-December 1989, Pages 56-64

Wilson G. Peter, The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date, Journal of Accounting Research; 1986 Supplement, Vol. 24 Issue 3, p165-200, 36p

Worthington Andrew C and West Tracey, Australian Evidence Concerning the Information Content of Economic Value-Added, Australian Journal of Management; Dec2004, Vol. 29 Issue 2, p201-223, 23p, 8 charts

Yalaguresh B. Yalawar, Determinants of callable convertible bond prices, Journal of Economics and Business, Volume 35, Issue 2, June 1983, Pages 169-187

Yardeni Edward E, A Portfolio-Balance Model of Corporate Working Capital, Journal of Finance; May78, Vol. 33 Issue 2, p535-552, 18p

Yong Cheol Kim and ReneM. Stulz, The Eurobond market and corporate financial policy: A test of the clientele hypothesis, Journal of Financial Economics, Volume 22, Issue 2, December 1988, Pages 189-205

Yong O. Kim and Jarl Kallberg; Convertible calls and corporate taxes under asymmetric information; Journal of Banking & Finance, Volume 22, Issue 1, January 1998, Pages 19-40

Yook Ken C (2004), The Measurement of Post-Acquisition Performance Using EVA, Quarterly Journal of Business & Economics; Summer/Autumn2004,Voi. 43 Issue 3/4, p67-83, 17p, 6 charts

Young Sang Kim, Jouahn Nam and John H. Thornton Jr., The effect of managerial bonus plans on corporate derivatives usage, Journal of Multinational Financial Management, In Press, Accepted Manuscript, Available online 5 November 2007

Yutaka Horiba and Kazuo Yoshida, Determinants of Japanese corporate pension coverage, Journal of Economics and Business, Volume 54, Issue 5, September-October 2002, Pages 537-555

Zwiebel Jeffrey, Dynamic Capital Structure under Managerial Entrenchment, American Economic Review; Dec96, Vol. 86 Issue 5, p1197 -1215, 19p, 1 diagram

XXXVII