connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 … capital budgeting decisions, production and sales decisions, implementation of optimal portfolios, forecasts of asset prices … different lost-capital metrics have been considered, for value-based management purposes, by Drukarczyk and Schueler (2000) and …

) implementation with partially honest agents when there are three or more participants. First, it establishes a condition which is … necessary and sufficient for implementation. Second, it provides simple tests for checking whether or not a social choice … correspondence can be implemented. Their usefulness is shown by examining implementation in a wide variety of environments. …

Principles, and offers some thoughts on their implementation. (article taken from a conference volume. The papers published in …

management of so-called “legacy assets” which include both impaired as well as non-performing loans, particularly in those in the … the credit-sovereign crisis. Part 2 provides an assessment of the strategies, implementation issues and decisions that led …

(RUEF), we explore fiscal plans and their implementation for GDP and general government aggregated and disaggregated items … the budgetary policy implementation error, following the methodology of Beetsma et al. (2009). We focus on the first year … and overall balance. Actually, the main determinants of the implementation error of both primary and overall balance are …

This article highlights the analysis and implementation stages of the ABC method in small and medium sized enterprises … in Romania. It presents the historical development of the ABC method and its implementation issues identified in the … economic entities. It stresses the importance of the ABC method to obtain relevant information to management decision …

environment changes. We analyzed the possibilities to adapt to a modern management accounting method and managerial accounting …

according to ISO 14001. The success of implementation of the environmental management system consists in respecting its … described the implementation stages of an environmental management system in Romania. Each unrolled stage is synthesized and … environmental management system into an enterprise. There are accentuated the long term advantages of successful implementation …

This article deals with the possibilities of implementation of the Activity-Based Costing method in the enterprises of … highlighted, on which the successful implementation of the ABC method worldwide is based. Four main stages of implementation of …