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Einheitliche Kostenrechnung : auf der Grundlage einer vorausgesetzten Proportionalität der Kosten zu betrieblichen Größen
Rummel, Kurt - 1949 - 3., durchges. und erw. Aufl.
Persistent link: https://www.econbiz.de/10000088853
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Dynamische Koordinationsmechanismen für das Controlling : agencytheoretische Gestaltung von Berichts-, Budgetierungs- und Zielvorgabesystemen
Trauzettel, Volker - 1999
Mit Hilfe von Principal-Agent-Modellen werden Gestaltungsmöglichkeiten von Anreiz- und Vorgabesystemen als Instrumente des Controlling analysiert. Wenn ein Agent (z. B. Spartenleiter) mehr Informationen als der Principal (z. B. Unternehmensleitung) besitzt, muß eine derartige asymmetrische...
Persistent link: https://www.econbiz.de/10011401934
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Decision-useful asset measurement from a business valuation perspective
Botosan, Christine A.; Huffman, Adrienna A. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 757-776
Persistent link: https://www.econbiz.de/10011428906
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Accounting as personal apology
Killian, Larita J. - In: Accounting and the public interest 14 (2014) 1, pp. 34-47
Persistent link: https://www.econbiz.de/10011378710
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Exchange rate pass-through, currency of invoicing and market share
Devereux, Michael B.; Tomlin, Ben; Dong, Wei - 2015
Persistent link: https://www.econbiz.de/10011327225
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Does relationship lending require opaque ( and conservative) financial reporting?
Bigus, Jochen; Hakenes, Hendrik - 2014
Persistent link: https://www.econbiz.de/10010363552
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Allan Douglas Barton : a scholar who spanned theory and practice
Shelton, Wendy; Jacobs, Kerry - In: Accounting history : journal of the Accounting History … 20 (2015) 1, pp. 20-42
Persistent link: https://www.econbiz.de/10011440842
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Linking Pacioli's double-entry bookkeeping, algebra, and art : accounting history or idle speculation?
Bryer, Rob - In: Accounting history review 26 (2016) 1, pp. 33-40
Persistent link: https://www.econbiz.de/10011556348
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The "sustainable development" of a critical accounting project
Dillard, Jesse - In: Pioneers of critical accounting : a celebration of the …, (pp. 91-108). 2016
Persistent link: https://www.econbiz.de/10011537055
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Accounting quality and debt concentration : evidence from internal control weakness disclosures
Li, Ningzhong; Lou, Yun; Otto, Clemens A.; Moerman, … - 2014
We examine the relation between accounting quality and debt concentration in corporate capital structures (i.e., firms' tendency to rely predominantly on only a few types of debt). Motivated by theoretical and empirical research that supports a strong link between debt concentration and...
Persistent link: https://www.econbiz.de/10010502053