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Fishing for excuses and performance evaluation
Larmande, François; Ponssard, Jean-Pierre - 2014
performance. In particular, he can provide a legitimate excuse, that is, evidence that a poor result is only due to factors … principal to prefer a policy of adjusting ex post the performance measure for the information provided by the agent to a policy …
Persistent link: https://www.econbiz.de/10010229868
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Disclosure of operational performance in DSE listed companies : do firm and industry characteristics matter? : a balanced score card approach
Ngole, Shaban; Mabonesho, Ernest - In: Cogent business & management 10 (2023) 2, pp. 1-19
The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to …, the study uses disclosure index to determine the disclosure level of operational performance and presents the results … using tables. The research reveals that there is high disclosure level of operational performance information at DSE. The …
Persistent link: https://www.econbiz.de/10014503313
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Residual income and value creation: An investigation into the lost-capital paradigm
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
This paper presents a new way of measuring residual income, originally introduced by Magni (2000a, 2000b, 2003). Contrary to the standard residual income, the capital charge is equal to the capital lost by investors. The lost capital may be viewed as (a) the foregone capital, (b) the capital...
Persistent link: https://www.econbiz.de/10011111180
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Measuring performance and valuing firms: In search of the lost capital
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
Residual income as commonly described in academic papers and in real-life applications may be formally described as a function of three variables: (i) the capital invested, (ii) the rate of return, (iii) the opportunity cost of capital. This paper shows that a different paradigm of residual...
Persistent link: https://www.econbiz.de/10011113662
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Residual income and value creation: An investigation into the lost-capital paradigm
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
This paper presents a new way of measuring residual income, originally introduced by Magni (2000a, 2000b, 2003). Contrary to the standard residual income, the capital charge is equal to the capital lost by investors. The lost capital may be viewed as (a) the foregone capital, (b) the capital...
Persistent link: https://www.econbiz.de/10005789544
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IFRS adoption and real earnings management in Bangladesh : the role of board characteristics
Hasan, Mohammad Tariq; Hossain, Md. Kaium; Rekabder, … - In: Cogent business & management 9 (2022) 1, pp. 1-20
The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide. However, to the best of the authors' knowledge, it's one of the very few efforts to examine the relationship...
Persistent link: https://www.econbiz.de/10014434955
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Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes
Deaconu, Adela; Nistor, Cristina Silvia; Filip, Crina - Volkswirtschaftliche Fakultät, … - 2009
This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...
Persistent link: https://www.econbiz.de/10005034373
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Measuring alpha in the fund management industry : do female managers perform better?
Babalos, Vassilios; Caporale, Guglielmo Maria; … - 2013
This paper examines the performance of 358 European diversified equity mutual funds controlling for gender differences …. Fund performance is evaluated against funds' designated market indices and representative style portfolios. Consistently … with previous studies, no significant differences in performance and risk are found between female and male managed funds …
Persistent link: https://www.econbiz.de/10009752997
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More effort with less pay : on information avoidance, belief design and performance
Huck, Steffen; Szech, Nora; Wenner, Lukas M. - 2015
informed about their piece rate realization, they adapt their performance. One third of subjects nevertheless forego this …
Persistent link: https://www.econbiz.de/10011346303
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A modern approach on modeling the cost behavior by ABC/ABM method
Iacob, Constanta; Giurca Vasilescu, Laura; Dracea, Raluca - Volkswirtschaftliche Fakultät, … - 2008
The article intend to prove that the traditional methods of cost calculation do not correspond anymore to the actual principles imposed by the global economical competition which is focused more likely on the structure expenses, the conception period, the information sources and the value. The...
Persistent link: https://www.econbiz.de/10005835795