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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
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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
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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
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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
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On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with induced nonlinearities
Ledenyov, Dimitri O.; Ledenyov, Viktor O. - Volkswirtschaftliche Fakultät, … - 2014
The authors perform an original research on the fundamentals of winning virtuous strategies creation toward the leveraged buyout transactions implementation during the private equity investment in the conditions of the resonant absorption of discrete information in the diffusion - type financial...
Persistent link: https://www.econbiz.de/10011107335
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IAS 11 Construction Contracts - A Closer Look
Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2008
The International Accounting Standards Committee issued the the International Accounting Standard 11, Construction Contracts. The objective of IAS 11 is to prescribe the accounting treatment of revenue and costs associated with construction contracts. This Standard uses the recognition criteria...
Persistent link: https://www.econbiz.de/10011107435
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Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle
Dai, Lili; Ngo, Phong T. H. - Volkswirtschaftliche Fakultät, … - 2013
We document a positive association between political uncertainty and accounting conservatism. In the year prior to a U.S. presidential election, on average, accounting conservatism increases by nearly 20 percent. This election year effect is stronger when the election is closer, when the...
Persistent link: https://www.econbiz.de/10011107680
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The Arm's Length Principle and Tacit Collusion
Choe, Chongwoo; Matsushima, Noriaki - Volkswirtschaftliche Fakultät, … - 2011
The arm's length principle states that the transfer price between two associated enterprises should be the price that would be paid for similar goods in similar circumstances by unrelated parties dealing at arm's length with each other. This paper examines the effect of the arm's length...
Persistent link: https://www.econbiz.de/10011107722
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Ownership and Control of Foreign Direct Investments in Limited Partnerships
Bogachevsky, George - Volkswirtschaftliche Fakultät, … - 2012
Abstract: The financial accounting data about foreign direct investments (FDI), collected, classified, tabulated, and published by the leading statistical institutions of the world, are in part distorted (to the extent that General Partners and Limited Partnerships are involved), and in total...
Persistent link: https://www.econbiz.de/10011107925
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Corporate mergers and financial performance: A new assessment of Indian cases
Reddy, K. Srinivasa; Nangia, Vinay Kumar; Agrawal, Rajat - Volkswirtschaftliche Fakultät, … - 2012
the long-run”. Design/Methodology/Approach: The study applies earnings management approach (event study) to compute …
Persistent link: https://www.econbiz.de/10011108123