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This dissertation examines the relation between reported financial performance and qualitative disclosure in the research and development (R&D) disclosure setting. While the influence of performance on firms? disclosure decisions is a fundamental issue in the accounting literature, prior studies...
Persistent link: https://www.econbiz.de/10009482943
This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts: the first addressing attitudes of professional...
Persistent link: https://www.econbiz.de/10009484131
that this is qualitative and subjective phenomena are not easily captured by measurement. In the present endeavour, the …
Persistent link: https://www.econbiz.de/10009468683
The research field of (measurement) concepts depicting the degree of multinationality of a firm is vast and complex … multinationality is, however, a precondition for the validity of measurement concepts. Hence, the development of a well … framework as well as recommendations for the construction of measurement concepts of firm multinationality are identified and …
Persistent link: https://www.econbiz.de/10009481002
Open source software systems are critical infrastructure for many applications; however, little has been precisely measured about their quality. Forecasting the field defect-occurrence rate over the entire lifespan of a release before deployment for open source software systems may enable...
Persistent link: https://www.econbiz.de/10009440981
, however, performance measurement systems ofworld-class organisations are tailored to drive manufacturing and service …
Persistent link: https://www.econbiz.de/10009442199
The relative index of inequality (RII) is a commonly used measure of the extent to which the occurrence of an outcome such as chronic illness or early death varies with socioeconomic status or some other background variable. The standard RII estimator applies only to linear variation in...
Persistent link: https://www.econbiz.de/10009447315
The accurate fitting of a circle to noisy measurements of points on its circumference is an important and much-studied problem in statistics. Atherton & Kerbyson (Image and Vision Computing 17, 1999, 795-803) have proposed a complex convolutional circle parameter estimator. One of the estimators...
Persistent link: https://www.econbiz.de/10009448050
This paper analyses the branding strategy of a leading French food producer in the fast growing Chinese market. The company, Danone Group (DG), has long been operating internationally with success. However, like several multinational enterprises, its initial entry into China was a failure....
Persistent link: https://www.econbiz.de/10009465504
banking industry, and consequently establish a reliable and valid service quality measurement instrument for Cypriot banks … result of this analysis, a modified version of the perceptions’ side of SERVQUAL was constructed as a measurement scale of … consistency measurement. This analysis helped to prove the validity and reliability of the modified instrument used to measure …
Persistent link: https://www.econbiz.de/10009465972