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Model of accounting engineering in view of earnings management in Poland
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 37-54
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …
Persistent link: https://www.econbiz.de/10011551374
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Zur Ideengeschichte von Buchführung, Kostenrechung und Controlling vor dem Hintergrund ihres historischen Kontexts
Göthlich, Stephan E. - 2007
This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …
Persistent link: https://www.econbiz.de/10011558823
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Computational finance
Stentoft, Lars (contributor) - 2020
With the availability of new and more comprehensive financial market data, making headlines of massive public interest due to recent periods of extreme volatility and crashes, the field of computational finance is evolving ever faster thanks to significant advances made theoretically, and to the...
Persistent link: https://www.econbiz.de/10012431034
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Review papers for Journal of Risk and Financial Management (JRFM)
McAleer, Michael (contributor) - 2020
, statistical finance, accounting, decision sciences, information management, tourism economics and finance, international rankings …
Persistent link: https://www.econbiz.de/10012431044
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Hybrid Strategy and Firm Performance: The Moderating Role of Individual and Technological Ambidexterity
Mahr, Ferdinand - 2010
It is discussed whether hybrid strategies are beneficial or detrimental to a firm’s performance, because hybrid strategies lead to organizational tensions that arise from the simultaneous pursuit of distinct strategic activities. However, existing studies on the relationship between hybrid...
Persistent link: https://www.econbiz.de/10010427778
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Understanding the strategies of venture capital investors in helping their portfolio firms to become international
Luukkonen, Terttu - 2007
This paper reports the findings of two empirical studies on the value-added of venture capital with special attention on promoting internationalisation of start-up firms. The first study is based on a survey of Finnish (and a few cross-border) venture capital organisations on the value-adding...
Persistent link: https://www.econbiz.de/10010285033
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The CFO’s Information Challenge in Managing Macroeconomic Risk
Oxelheim, Lars; Wihlborg, Clas; Thorsheim, Marcus - 2010
In this chapter we examine the role of the CFO in setting risk management strategy with respect to macroeconomic risk, in particular, and we consider the information requirements for setting a strategy that is consistent with corporate objectives. We argue that macroeconomic risk management...
Persistent link: https://www.econbiz.de/10010320231
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A strategy perspective on the performance relevance of the CFO
Venus, Andreas; Engelen, Andreas - 2012
Research on functional members of top management teams (TMTs) has increasingly drawn interest to the strategic management field over the past few years. Studies have documented the rise of the chief financial officer (CFO) to pivotal importance and considerable power within the organization. By...
Persistent link: https://www.econbiz.de/10011637458
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Stakeholder scorecard versus balanced scorecard
Wolf, Cornelia; Körnert, Jan - 2004
Mit ihren vier Perspektiven - finanzielle Perspektive, Kundenperspektive, interne Prozeßperspektive sowie Lern- und Entwicklungsperspektive - informiert die Balanced Scorecard in einem ausgewogenen Bild über die aktuelle Zielerreichung und die zukünftigen Erfolgsmöglichkeiten eines...
Persistent link: https://www.econbiz.de/10010300288