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The financial statements represent the less expensive and the most widely spread managerial communication method. Starting from this aspect, the paper shows the managerial usefulness of the information offered by the financial statements. But, in order to take reality, and not „creativity”...
Persistent link: https://www.econbiz.de/10008470215
first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …
Persistent link: https://www.econbiz.de/10009463656
finance and accounting necessary to manage health care organizations. The first course, HMP 608, covers financial accounting …. The second course, HMP 606, focuses on managerial accounting topics. This third course concentrates on corporate finance … financial markets. In addition, it will integrate corporate finance and accounting theories, institutional knowledge of health …
Persistent link: https://www.econbiz.de/10009477408
This study examines the relationship between corporate performance and the Chief Executive Officer (CEO) compensation in high-technology firms in the S&P 500. The total short- and long-term CEO compensation in high-technology was compared with other industrial sectors from standard...
Persistent link: https://www.econbiz.de/10010727657
debt. Disciplinary fields as varied as logic, accounting, finance, psychology, geopolitics, economics, statistics, ethics …
Persistent link: https://www.econbiz.de/10010669854
stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a … regulators and obtaining greater support from the accounting profession, software developers and other interest groups are …
Persistent link: https://www.econbiz.de/10008461129
argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …
Persistent link: https://www.econbiz.de/10008461130
stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a … regulators and obtaining greater support from the accounting profession, software developers and other interest groups are …
Persistent link: https://www.econbiz.de/10005048660
argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …
Persistent link: https://www.econbiz.de/10005751511
This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable...
Persistent link: https://www.econbiz.de/10009441754