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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
Women are facing increasing financial responsibility, while at the same time, the consumer financial world is evolving at an extraordinary pace. These trends make a imperative that we better understand the evolving nature of gender-based inequities across our current socio-economic systems and...
Persistent link: https://www.econbiz.de/10009468237
The success of small firms worldwide is determined by entrepreneurship and marketing (Hills, 1995). 95% of firms worldwide are small (less than 250 employees) – and often smaller than that. Marketing and entrepreneurship are not the same but they are interconnected. Consider Apple, the fabled...
Persistent link: https://www.econbiz.de/10009474482
suggest that curriculum initiatives that encourage the use of dynamic geometry software are appropriate but that the …
Persistent link: https://www.econbiz.de/10009458495
curriculum focused marketing model which should help refocus HE marketing, domesticate it appropriately and reduce the internal … of the world. It concludes by offering a curriculum focused marketing model (CORD) which could serve the basis for future … curriculum centred marketing model. Originality/value - The CORD model represents an attempt at addressing the crisis that HE …
Persistent link: https://www.econbiz.de/10009458697
This paper constructs a model of long-run performance for SMEs that have received venture capital backing. The model explains performance by financial structure. FAME data are used for estimating performance equations over the period 1989 to 2004 for UK businesses in their post-investment...
Persistent link: https://www.econbiz.de/10009459603
The Exploring Design and Innovation booklet was developed as a curriculum resource to disseminate information about … innovation. Part of the research will also be looking at ways of extending the curriculum developments in the teaching of …
Persistent link: https://www.econbiz.de/10009461249
There is much international discussion regarding the role of industrial design in a rapidly changing world. Immediate employment needs can lead to a focus on design skills and knowledge needed today. However, we also need to predict the needs of tomorrow, and recognize that industrial design...
Persistent link: https://www.econbiz.de/10009481788
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
The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …
Persistent link: https://www.econbiz.de/10009441781