Narrow search
Showing 1 - 10 of 440
Cover Image
Splitting Up Value: A Critical Review of Residual Income Theories
Carlo Alberto, Magni - Volkswirtschaftliche Fakultät, … - 2008
connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 … different lost-capital metrics have been considered, for value-based management purposes, by Drukarczyk and Schueler (2000) and …
Persistent link: https://www.econbiz.de/10005621680
Cover Image
Peculiarities of management accounting in Libya
Iacob, Constanta; Karim, Abdelali Abdel - Volkswirtschaftliche Fakultät, … - 2013
Management Arabian and Anglo-American countries are different in style and orientation. Arab managers are concerned … leads to a sense of helplessness institution. Although Anglo-American management techniques have had an impact on management … accounting in the Arab countries, the effectiveness of management shows different models based on a different style of …
Persistent link: https://www.econbiz.de/10011107600
Cover Image
Guidelines for the preparation of budgets in not-for-profit organizations
Malki, Elli - Volkswirtschaftliche Fakultät, … - 2010
the organization's management with tools for decision making, risk management, measuring efficiency and the ability to …
Persistent link: https://www.econbiz.de/10008565099
Cover Image
Ce vrem să fie costul ?
Iacob, Constanta; Karim, Abdelali Abdel - Volkswirtschaftliche Fakultät, … - 2013
Se spune că atunci când Peter Druker, considerat de către The Economist ca fiind ,,Cel mai mare gânditor pe care ştiinţa managementului l-a creat vreodată”, i-a prezentat unui interlocutor al său schimbările previzibile, l-au făcut pe acesta din urma să exclame :,, Ce mi-ai spus...
Persistent link: https://www.econbiz.de/10011257739
Cover Image
Credit Smoothing and Determinants of Loan Loss Reserves. Evidence from Europe, US, Asia and Africa
Ozili, Peterson K - Volkswirtschaftliche Fakultät, … - 2015
This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities encourage banking institutions to supply credit to the economy. Increased bank supply of credit is a good thing but too much of a good can be a bad thing. This paper investigates under...
Persistent link: https://www.econbiz.de/10011212790
Cover Image
Performance optimization – "sometimes" – result creativity
Iacob, Constanta; Gheorghe, Cristina Mihaela - Volkswirtschaftliche Fakultät, … - 2014
management may be considered constructive practices and practices with negative meanings ? …
Persistent link: https://www.econbiz.de/10011258700
Cover Image
The impact of human capital accounting on the efficiency of English professional football clubs
Goshunova, Anna - Volkswirtschaftliche Fakultät, … - 2013
In this paper we tried to investigate the positive influence of capitalization of players acquisition costs as intangible assets on efficiency of professional football clubs. Econometric approach was used to establish econometric models for three indicators of efficiency – total income, total...
Persistent link: https://www.econbiz.de/10011258843
Cover Image
Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
Yim, Andrew - Volkswirtschaftliche Fakultät, … - 2013
A model emphasizing cookie-jar earnings management and the effect of auditor-required adjustment is formulated, with …
Persistent link: https://www.econbiz.de/10011258950
Cover Image
Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks
Konchitchki, Yaniv - Volkswirtschaftliche Fakultät, … - 2013
This study sheds new light on the cross-sectional effects of inflation, which have substantial implications for stock valuation. I use financial statement analysis to examine systematic stock-valuation effects of aggregate price-level changes on individual companies, focusing on the implications...
Persistent link: https://www.econbiz.de/10011259622
Cover Image
Fair Value Accounting in Banking – Issues in Convergence to IFRS
Swamy, Vighneswara; S, Vijayalakshmi - Volkswirtschaftliche Fakultät, … - 2012
This paper intends to analyse and elucidate the impact of Fair Value Accounting on the banking industry in general and Indian Banking in particular in the light of the move towards convergence to International Financial Reporting Standards across the globe. In the light of criticism against fair...
Persistent link: https://www.econbiz.de/10011259732