%0 Journal Article
%J Management Accounting Quarterly
%D 2001
%T Using Decision Trees to Manage Capital Budgeting Risk
%A Bailes,Jack
%A Nielsen,Jim
%K Accounting
%K Finance
%X 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.
%B Management Accounting Quarterly
%P 14-17
%8 2001
%G eng
%N Winter
%2 a
%4 644462592
%$ 644462592

%0 Journal Article
%J Management Accounting Quarterly
%D 2000
%T Implementing ABM with Hoshin Management
%A Asada,Takayuki
%A Bailes,Jack
%A Suzuki,Kenichi
%K Accounting
%X 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.
%B Management Accounting Quarterly
%P 6-11
%8 2000
%G eng
%N Winter, 2000
%2 a
%4 644466688
%$ 644466688

%0 Generic
%D 2000
%T Management Accounting Practices of Thai Manufacturing Firms
%A Bailes,Jack
%A Ruttanaporn,Supapun
%A Komaratat,Duangmanee
%A Cheniam,Supapon
%K Accounting
%B Asia Pacific Conference on International Accounting Issues
%C Beijing , China
%8 2000
%G eng
%2 c
%4 644470784
%$ 644470784

%0 Generic
%D 2000
%T Study of Practical Training for Managerial Accountants in Thai Industries
%A Bailes,Jack
%A Ruttanaporn,Supapun
%A Komaratat,Duangmanee
%A Cheniam,Supapon
%K Accounting
%B Academic Conference for Thai Universities
%C Bangkok, Thailand
%8 2000
%G eng
%2 c
%4 644468736
%$ 644468736

%0 Journal Article
%J Journal of International Financial Management and Accounting
%D 2000
%T The Value Relevance of Accounting Information During a Financial Crises:  Thailand and the 1997 Decline in Value of the Baht
%A Graham,Roger
%A King,Raymond
%A Bailes,Jack
%K Accounting
%X 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.
%B Journal of International Financial Management and Accounting
%V 11
%P 84-107
%8 2000
%G eng
%N 2
%2 a
%4 644464640
%$ 644464640