TY - JOUR T1 - Using Decision Trees to Manage Capital Budgeting Risk JF - Management Accounting Quarterly Y1 - 2001 A1 - Bailes,Jack A1 - Nielsen,Jim KW - Accounting KW - Finance AB - Forest products companies are particularly suited to using decision trees for capital budgeting because they must take environmental and social responsibilities into account as they pursue bottom line results. CP - Winter U2 - a U4 - 644462592 ID - 644462592 ER - TY - JOUR T1 - Implementing ABM with Hoshin Management JF - Management Accounting Quarterly Y1 - 2000 A1 - Asada,Takayuki A1 - Bailes,Jack A1 - Suzuki,Kenichi KW - Accounting AB - Illustrating the value of cross-cultural fertilization, a Japanese company applied the American top-down approach of ABM and integrated this system with Hoshin management, a bottom-up gradual process improvement approach. CP - Winter, 2000 U2 - a U4 - 644466688 ID - 644466688 ER - TY - HEAR T1 - Management Accounting Practices of Thai Manufacturing Firms Y1 - 2000 A1 - Bailes,Jack A1 - Ruttanaporn,Supapun A1 - Komaratat,Duangmanee A1 - Cheniam,Supapon KW - Accounting JA - Asia Pacific Conference on International Accounting Issues CY - Beijing , China U2 - c U4 - 644470784 ID - 644470784 ER - TY - HEAR T1 - Study of Practical Training for Managerial Accountants in Thai Industries Y1 - 2000 A1 - Bailes,Jack A1 - Ruttanaporn,Supapun A1 - Komaratat,Duangmanee A1 - Cheniam,Supapon KW - Accounting JA - Academic Conference for Thai Universities CY - Bangkok, Thailand U2 - c U4 - 644468736 ID - 644468736 ER - TY - JOUR T1 - The Value Relevance of Accounting Information During a Financial Crises: Thailand and the 1997 Decline in Value of the Baht JF - Journal of International Financial Management and Accounting Y1 - 2000 A1 - Graham,Roger A1 - King,Raymond A1 - Bailes,Jack KW - Accounting AB - This study addresses whether the financial turmoil surrounding the devaluation of the baht affected the value relevance of Thai accounting information. Our results suggest a decline in the value relevance of Thai book values and earnings following the devaluation. Prior to mid 1997 the Bank of Thailand pegged the value of the baht to a basket of currencies of which 80% was weighted to the US dollar. In response to pressure by currency speculators the bank abandoned its peg on July 2 1997 in favor of a managed float. The devaluation was followed by volatile exchange rates. The change in value relevance of accounting information after the devaluation may be attributable to the initial recognition of foreign exchange losses and the subsequent recognition of foreign exchange gains as exchange rates fell and then recovered. VL - 11 CP - 2 U2 - a U4 - 644464640 ID - 644464640 ER -