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Determinants of the Relations between Transitory Earnings and CEO Cash Compensation in the USA
Asthana, Sharad; Ye, Zhongxia Shelly - 2007
effect). This study has practical implications for regulators, corporations and investors, both in the USA and abroad. …
Persistent link: https://www.econbiz.de/10009459069
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A környezeti hasznok rendszere (System of the environmental benefits)
Ván, Hajnalka - 2013
environmental benefits related to the company’s environmental action. Environmental protection appears in the accounting system …’s environmental decision making processes. Despite these facts, environmental benefits are not analyzed in detail by the accounting … environmental benefits in the accounting system. The main outcome of this paper is a new model, able to comprehensively present the …
Persistent link: https://www.econbiz.de/10011576209
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A tulajdonosi érték növelése - a vállalati teljesítménymérés koordinátarendszerének néhány problémája
Reszegi, László - 2004
A szerző dolgozatában a pénzügyi és a vezetői számvitel vezetői döntéshozatalban való alkalmazását vizsgálja. Bemutatja azokat a hiányosságokat, amelyek a számvitel alapú döntéshozatali folyamatot jellemzik. A vállalatok teljesítményének értékelésében a tulajdonosi...
Persistent link: https://www.econbiz.de/10012154459
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Accounting-based entity valuation - Integration and implementation of key performance indicators within LIM-based valuation models
Falkum, Alexander - 2011
The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …
Persistent link: https://www.econbiz.de/10009433705
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Regulation and Political Costs in the Oil and Gas Industry: An Investigation of Discretion in Reporting Earnings and Oil and Gas Reserves Estimates
Kurdi, Ammr - 2010
This study investigates the use of discretion by oil and gas companies in reporting financial performance and oil and gas reserve estimates during times of high political scrutiny resulting from increases in energy prices. Hypotheses tested in prior literature state that companies facing the...
Persistent link: https://www.econbiz.de/10009475002
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Market valuation of the translation process under SFAS No. 52: Further evidence
Lin, Henghsiu - 2000
these two accounting statements. Soo and Soo (1994) examine the long-term effect of the disclosure requirement under SFAS No …
Persistent link: https://www.econbiz.de/10009475063
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Paul Volcker talks about the economic crisis
Volcker, Paul A. - 2009
Includes descriptive metadata provided by producer in QuickTime movie file: "Politics, Economics and Social Issues - Video - Paul Volcker talks about the economic crisis." By Vanderbilt University. Paul A. Volcker, senior economic advisor to President Obama and former chairman of the Federal...
Persistent link: https://www.econbiz.de/10009431143
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Foreign criteria and programs
Swinth, K.L.; Thompson, I.M.G. - 2008
The concept of measurement quality assurance (MQA) as embodied in National Institute of Standards and Technology (NIST) programs is not generally used within European programs for testing or accreditation. Although the essential elements of quality control and quality assurance are in the...
Persistent link: https://www.econbiz.de/10009437201
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Convergence within national diversity : a comparative perspective on the regulatory state in finance
Lütz, Susanne - 2003
The institutional governance approach sees national economies embedded in a bundle of non-market types of coordination (e.g. corporate hierarchies, networks, associations and the state). Governance oriented research explores configurations of governance types in sectoral, regional and national...
Persistent link: https://www.econbiz.de/10009466397
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The Shingo Prize for Operational Excellence: Rewarding World-Class Practices
Chakravorty, Satya S.; Atwater, J. Bryan; Herbert, James I. - 2008
Established in 1988, the Shingo Prize for Operational Excellence recognises organisations in the USA, Mexico and Canada …
Persistent link: https://www.econbiz.de/10009459022