1 Introduction -- 2 Enterprise Resource Planning systems -- 3 Business Intelligence systems -- 4 ERP and BI as tools to improve information quality in the Italian setting: the research design -- 5 ERP and BI as tools to improve information quality in the Italian setting: empirical analysis -- 6...

The 2nd edition of this book shows how the quality of information can be improved in such knowledge-intensive processes as on-line communication, strategy, product development, or consulting. The text offers proven principles for applying information quality management to a variety of...

Based on more than 10 years of practical experience in the field of supply chain management, Oliver Münch indicates that in favor of sustainability within the supply chain the paradox purchasing savings can and should be substituted with the approach of the First-Time-Right Procurement. This...

Christoph Rose provides a broader differentiation of the perspective on family-owned companies. In contrast to several studies that merely discuss family-owned companies and non-family companies, his analysis is based on family influence, so the dominating heterogeneity of family-owned companies...

Dominik Nußmann comprehensively analyzes the coinsurance effect of corporate diversification by first providing a structured review of all relevant findings presented in the financial economics and accounting literature. Based on this review, he examines important accounting and economic...

This handbook presents a systematic overview of approaches to, diversity, and problems involved in interdisciplinary rating methodologies. Historically, the purpose of ratings is to achieve information transparency regarding a given body’s activities, whether in the field of finance, banking,...

Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and...

Transparenzrating Die Finanzberichterstattung steht bei Aktiengesellschaften und Gesellschaften mit beschränkter Haftung vor neuen Herausforderungen. An Aktualität, Transparenz und Qualität werden immer anspruchsvollere Maßstäbe angelegt. Die gleichzeitige Erfüllung dieser Anforderungen...

Chapter 1 Value Concept and Accounting Measures of Value Generation: The Residual Income Model -- Chapter 2 Mapping Accounting Data to Value via Linear Information Dynamics: the Early Approach -- Chapter 3 Capital Following Profitability: Why the Residual Income Dynamic is Nonlinear -- Chapter 4...