No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...

The study aims to identify which aspects of financial practices of managers need to be given priority in achieving a turnaround in the financial sustainability of these manufacturing companies across long-term returns, sustainable growth and financial distress. Currently, the Nigerian...

Financial ratios are often used in principal component analysis and related techniques for the purposes of data reduction and visualization. Besides the dependence of results on ratio choice, ratios themselves pose a number of problems when subjected to a principal component analysis, such as...

This study examined the impact of financial ratios, represented by liquidity, retained earnings ratio, profitability ratio, debt ratio, and total assets turnover, on earnin gs quality. This study involved 45 service companies registered between 2014 and 2020. Purposive sampling was used for 41...

This study proposes an information asymmetry hypothesis to examine why bank credit ratings vary among countries even when bank financial ratios remain constant. Countries are divided among those with low and high information asymmetry. The former include high-income countries, those in North...

We propose a new nonlinear classification method based on a Bayesian sum-of-trees model, the Bayesian Additive Classification Tree (BACT), which extends the Bayesian Additive Regression Tree (BART) method into the classification context. Like BART, the BACT is a Bayesian nonparametric additive...

Dazu soll im weiteren Verlauf zunächst auf die Grundlagen, also den Förderauftrag und das Bestehen am Markt, eingegangen werden. Darauf aufbauend stellt sich die Frage, wie der Erfolg einer Genossenschaft gemessen werden kann und welche möglichen Kriterien zum Einsatz kommen können. Danach...

Controller bieten dem Management interne Beratung und Unterstützung aus dem Blickwinkel finanzieller Handlungsmotive an. Dies trifft ganz aktuell auch im Rahmen einer wertorientierten Unternehmensführung zu. Namhafte Beratungsunternehmen haben in der jüngeren Vergangenheit besondere...

While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures. However, whether the additional information content in the accrual components of earnings improves the...