Trends in the Financial Management Process Among Large U.S. Corporations: A Decade of Evidence

The financial analysis techniques used by large U.S. corporations have changed over the past decade. The results of three surveys indicate that the use of certain techniques such as discounted cashflows has become universally accepted. Other techniques, such as using the futures market to hedge inte...

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Bibliographic Details
Published inJournal of education for business Vol. 70; no. 3; pp. 125 - 129
Main Authors Gilbert, Erica, Reichert, Alan K.
Format Journal Article
LanguageEnglish
Published Washington Taylor & Francis Group 01.02.1995
Taylor & Francis Inc
Subjects
Alliances
Breakeven analysis
Budgeting
Business community
Capital
Capital assets
Capital budgeting
Cash management
Chemical industry
Data Analysis
Decades
Farm buildings
Farm machinery
Finance
Financial analysis
Food
Fuels
Inventory
Investment
Management
Manufacturing
Money Management
Operations research
Petroleum industry
Polls & surveys
Pulp & paper industry
Questionnaires
Response rates
Response Rates (Questionnaires)
Sales forecasting
Sample Size
Students
Teaching Methods
Working capital
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Summary:The financial analysis techniques used by large U.S. corporations have changed over the past decade. The results of three surveys indicate that the use of certain techniques such as discounted cashflows has become universally accepted. Other techniques, such as using the futures market to hedge interest rate risk, have spread dramatically. The adoption of sophisticated analytical techniques appears to be driven by challenging economic conditions.
ISSN:0883-2323
1940-3356
DOI:10.1080/08832323.1995.10117737