The purpose of this paper is the discussion of non-financial performance measures that can be adopted in the management … management accounting research over the last three decades is presented. The development in the academia is then contrasted with … the management accounting techniques used in practice. Among different techniques available, the Budgeting technique and …

the best possible results. This is particularly important in the field of sport management where few, if any, other … it to the sport industry where sales of tangible products are replaced by sales of an experience provided to fans. The …

Teaching a graduate level sport finance class can be quite complex. With a variety of concepts, such as pricing … basic concepts related to finance to the complexity of a professional sports organization. One such program is the Oakland A …

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 …

The German sport betting market has traditionally been subjected to a strict regulation. The legal framework valid … models under debate and a first empirical outlook of their consequences on the gambling market, especially on the sport … betting sector in Germany. Three models of sport betting taxation and their empirical outcomes are presented in detail. …

This paper presents a novel approach to measuring competitiveness in sports leagues and tests the measure using …

This article examines the empirical relation between CEO turnover and earnings management in Korea using a sample of … or recruited from outside the firm. We measure earnings management by both discretionary accruals and real activities … management. We also control for the potential endogeneity of CEO turnover using Heckman’s two-stage approach. After controlling …

This paper investigates the relationship between gender diversity on management boards and financial performance of …-controlled, are more likely to have higher proportion of female members on management boards. This implies that large firms are …