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Risk is a big concern for anyone contemplating investing in new, especially innovative ventures. However, if successful, the returns can be extraordinary, serving as an impetus for many venture capitalists to provide greater funding. Still, many new ventures never see the end of the tunnel, and...
Persistent link: https://www.econbiz.de/10012605909
It is widely accepted that risk and uncertainty are integral parts of the property valuation process. Uncertainty in property valuation is derived from the characteristics of property itself. The issue pertaining to risk and uncertainty in property valuations is currently one of the key concerns...
Persistent link: https://www.econbiz.de/10013369158
The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies … conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and … discussing potential future developments of the sustainability reporting and management control systems (SRMCS) research agenda …
Persistent link: https://www.econbiz.de/10014284406
, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management … with management accounting information. Survey data were obtained through an online questionnaire from 114 large … timely management accounting information usefulness and between (broad-scope and timely) management accounting information …
Persistent link: https://www.econbiz.de/10014305908
This article aimed to analyse the influence of the main factors on management control used in optimization activities … echelon theories, and underlined the main features of management control processes. Empirical evaluation was conducted using … data collected from interviews of top management of the main and secondary segments of the Bucharest Stock Exchange …
Persistent link: https://www.econbiz.de/10011961314
study is the construction and development of an optimal compensation agency model for risk management, which is derived by …
Persistent link: https://www.econbiz.de/10012485062
This paper provides a unique COVID-19 disclosure measurement and investigates the association between the level of COVID-19 disclosure and uncertainty within annual reports for UK FTSE-All share non-financial firms. We used automated textual analysis to score the sampled annual reports. The...
Persistent link: https://www.econbiz.de/10012800246
This paper examines how individual religiosity at the top level of organizations affects the quality of their disclosure practices, as measured by the readability of annual reports. Our paper extends the recent accounting and finance literature that moves away from a location-based measure to an...
Persistent link: https://www.econbiz.de/10013470998
Banking risk management is considered weak compared to rapid changes in financial markets. In light of the recent … global financial crisis, banking risk management has become a significant concern of banking regulators and government …-mathematical modeling based on the standardized model of the Basel Committee for Operational Risk Management, the modified CAPM model, and …
Persistent link: https://www.econbiz.de/10013273729
Persistent link: https://www.econbiz.de/10014295538