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The role on intellectual capital and its accounting recognition and measurement
Minovski, Zoran; Jancevska, Ivana - In: Journal of Contemporary Economic and Business Issues 5 (2018) 1, pp. 67-76
management of intellectual capital. As a result, the concept of intellectual capital, which quantifies knowledge, skills …
Persistent link: https://www.econbiz.de/10011984753
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Influence of Development of the Organization of the Operational Accounting and Control on the Enterprises’ Management of Machine-Building in Ukraine
Starenka, Olga - In: European Financial and Accounting Journal 10 (2015) 3, pp. 35-44
The article considers the operational management system of machine-building enterprises in Ukraine under the conditions … operational management system. It has been considered that the conditions of economic activity of industrial enterprises are … system as the information base for monitoring, and its results constitute the basis for timely decision-making in management …
Persistent link: https://www.econbiz.de/10011478762
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XBRL Implementation in the Banking Sector in Montenegro
Martić, Vladan; Lalević-Filipović, Ana; Radović, … - In: Journal of Central Banking Theory and Practice 6 (2017) 2, pp. 5-22
The EXtensible Business Reporting Language – XBRL appeared in the beginning of the 21st century and it represents one of the most important technological innovations in financial reporting, collecting and exchanging data since the introduction of electronic spreadsheets. However, although the...
Persistent link: https://www.econbiz.de/10012217852
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Pleading for the management controller profession in the trade area
Dumitrana, Mihaela; Glăvan, Mariana; Dumitru, Mădălina - In: Amfiteatru Economic Journal 11 (2009) 25, pp. 91-102
real questions for companies, generate a strategic thinking and make compulsory the appearance of an efficient management … control. Generally, the scientific papers concerning the concept of management control deal with the production companies more … management control has to assure the coherence between the adopted strategy (where the company in the trade domain wants to go …
Persistent link: https://www.econbiz.de/10011724684
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Evaluation of the effectiveness of internal audit in Greek hotel business
Karagiorgos, Theofanis; Drogalas, George; Giovanis, Nikolaos - In: International Journal of Economic Sciences and Applied … 4 (2011) 1, pp. 19-34
There is currently considerable interest in the topic of internal audit and its contribution to exact management of any …
Persistent link: https://www.econbiz.de/10010289388
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Der Einfluss von Anreizsystemen auf die intrinsische Motivation
Kunz, Jennifer; Quitmann, Annegret - In: Zeitschrift für Personalforschung (ZfP) 25 (2011) 1, pp. 55-76
Der Einfluss unterschiedlicher Anreiztypen auf die intrinsische Motivation ist seit Jahren Gegenstand einer heftigen Kontroverse. Der vorliegende Beitrag erweitert diese Diskussion, indem er die Analyse auf zwei weitere Kernelemente von Anreizsystemen, die Ausgestaltung der Bemessungsgrundlage...
Persistent link: https://www.econbiz.de/10010292606
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Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms
Reitzig, Markus; Ramb, Fred - 2004
We present a theoretical and empirical analysis of the fitness of national German (German Commercial Code - Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the market values of German manufacturing firms. For the...
Persistent link: https://www.econbiz.de/10010295644
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Comparing the value revelance of R&D reporting in Germany: standard and selection effects
Ramb, Fred; Reitzig, Markus - 2005
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10010295781
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Institutional Investors and the Information Content of Earnings Announcements: The Case of Poland
Tavakkol, Amir; Korczak, Piotr - 2005
This paper investigates the relationship between market reaction to earnings surprises and institutional concentration in the firm's shareholders base. We use data from the Polish stock market where pension funds form a homogenous and highly competitive investor class with an increasing share in...
Persistent link: https://www.econbiz.de/10010296347
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Konzipierung und Einführung der Prozesskostenrechnung als eines Bestandteils des Qualitätsmanagements in der öffentlichen Verwaltung
Kinder, Kathrin - 2005
Ausgangspunkt für Überlegungen zur Einführung der Prozesskostenrechnung als eines Bestandteils des Qualitätsmanagements in der öffentlichen Verwaltung ist die Frage, wie die Verwaltung bei wachsenden Aufgabenanforderungen aus Politik, Wirtschaft und Gesellschaft eine noch effektivere...
Persistent link: https://www.econbiz.de/10010297043