This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like...

This book responds to key issues in strategic management control by studying the interplay between strategy, operations, finance and controls. Grounded in research but written with practitioners and students in mind, it addresses the most up-to-date management control issues in the public...

This book responds to key issues in strategic management control beyond the numbers. Grounded in research but written with practitioners and students in mind, this second volume addresses the most up-to-date management control issues in the public sector, forecasting, budgeting and controls in...

This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis...

This book provides a comprehensive introduction to modern financial modeling using Excel, VBA, standards of financial modeling and model review. It offers guidance on essential modeling concepts around the four core financial activities in the modern financial industry today: financial...

This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most...

This book celebrates the life and work of Tony Lowe, a pioneer of critical accounting. The authors elaborate on the fact that Tony Lowe regarded accounting as a moral and political practice rather than some dry technical phenomena because it has serious social consequences. The essays in the...

This book offers postgraduate and early career researchers in accounting and information systems a guide to choosing, executing and reporting appropriate data analysis methods to answer their research questions. It provides readers with a basic understanding of the steps that each method...

This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among...

Dieses Buch ist eine Open-Access-Publikation unter einer CC BY-NC 2.5 Lizenz. Dieses Buch bietet einen strukturierten Überblick über die steuerlichen Verrechnungspreise,die sich sowohl für multinationale Konzerne als auch für international tätige Mittelständler zu einer der wichtigsten...