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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
soundly employed in real-life applications as a tool for rewarding managers as well as for appraising firms. Firm value is …
Persistent link: https://www.econbiz.de/10011113662
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Scomposizione di sovraprofitti: Economic Value Added e Valore Aggiunto Sistemico
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2000
The Economic Value Added formally translates the theoretical notion of excess profit (also known as residual income). Its use is so firmly entrenched in applied corporate finance and management accounting that its name is often used as a noun for denoting the concept of excess profit itself....
Persistent link: https://www.econbiz.de/10005789279
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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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Solutii pentru masurarea calitatii informatiei contabile
Deaconu, Adela; Filip, Crina; Buiga, Anuta - Volkswirtschaftliche Fakultät, … - 2008
theory, and, of an instrument for assessing the quality of the information to be offered to the users, namely managers, but …
Persistent link: https://www.econbiz.de/10005070488
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Teacher Behavior under Performance Pay Incentives
Jones, Michael D. - Volkswirtschaftliche Fakultät, … - 2012
Over the last decade many districts have implemented performance pay incentives to reward teachers for improving student test scores. Economic theory suggests that these programs could alter teacher work effort, cooperation, and retention. Because teachers can choose to work in a performance pay...
Persistent link: https://www.econbiz.de/10011258656
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Personnel Economics essay: Issues in Human Capital Theory, training and earnings of workers
Josheski, Dushko - Volkswirtschaftliche Fakultät, … - 2014
In this paper the issues from the personnel economics has been investigated. The issues such as training of workers from Becker’s human capital theory and their association with the workers’ productivity. In the second part of the paper the issue of grooming has been investigated in relation...
Persistent link: https://www.econbiz.de/10011260932
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Performance Pay and Information: Reducing Child Malnutrition in Urban Slums
Singh, Prakarsh - Volkswirtschaftliche Fakultät, … - 2011
This paper provides evidence for the effectiveness of performance pay to government workers and how performance pay interacts with demand-side information. In an experiment covering 145 child day-care centres, I implement three separate treatments. First, I engineer an exogenous change in...
Persistent link: https://www.econbiz.de/10009220685
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Does high involvement management improve worker wellbeing?
Böckerman, Petri; Bryson, Alex; Ilmakunnas, Pekka - Volkswirtschaftliche Fakultät, … - 2011
Employees exposed to high involvement management (HIM) practices have higher subjective wellbeing, fewer accidents but more short absence spells than “like” employees not exposed to HIM. These results are robust to extensive work, wage and sickness absence history controls. We present a...
Persistent link: https://www.econbiz.de/10009323646
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Importance of the management incentives for the improvement of company’s activities
Slavica, Stevanovic; Ivana, Simeunovic - Volkswirtschaftliche Fakultät, … - 2011
than as a financial outlay, could expect a commitment of the managers to the interests of the company, achievement of … with the value created to business owners. Moreover we have identified financial measures for manager’s contribution to the … company operations, used as a criterion for entitlement to managers’ incentives. Paper ends by assessing the need to adjust …
Persistent link: https://www.econbiz.de/10009386705