structured review of all relevant findings presented in the financial economics and accounting literature. Based on this review …, he examines important accounting and economic implications of the coinsurance effect by means of two comprehensive … accounting synergies which entail considerable value-enhancing potentials. Contents The Firm Characteristic of Corporate …

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 … 9 Accounting Information and Equity Returns: A Derivative of the Value Function -- Chapter 10 An Evaluation of the …

One of the main aims of management accounting is to provide managers with accurate information in order to provide a …Introduction -- Management Accounting -- Conceptual and Theoretical Framework -- Research Design and Model … good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is …

accounting and financial accounting information. The study goes on to illustrate the features of BI systems and to summarize …

rating models and summarizing the methods of their construction. This handbook offers a valuable reference guide for managers …

Professional Skepticism Empirical Analysis Target Groups Researchers and students in the fields of accounting and auditing … Köhler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen …

Prüfungshonorar verrechnet. Insgesamt haben 148 Studierende des Masterstudienganges Accounting, Auditing & Taxation sowie 31 Praktiker … seit 2014 wissenschaftlicher Mitarbeiter am Institut für Rechnungswesen, Steuerlehre und Wirtschaftsprüfung an der …