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Durchbrechungen des Kongruenzprinzips und Residualgewinne Broken Link Between Accounting and Finance?
Krotter, Simon - Wirtschaftswissenschaftliche Fakultät, Universität … - 2006
Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des...
Persistent link: https://www.econbiz.de/10005063025
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HOW DO AUSTRALIAN FAST-GROWTH SMALL-TO-MEDIUM ENTERPRISES MEASURE PERFORMANCE?
TAN, CAROLINE SWEE LIN; SMYRNIOS, KOSMAS X. - In: Journal of Enterprising Culture (JEC) 19 (2011) 01, pp. 41-60
Utilizing a case study methodology, this study investigates ways in which fast growth small-to-medium enterprises (FGSMEs) measure firm performance. This investigation, involving 21 interviews with 18 companies, revealed that FGSMEs seem to adopt a multi-level approach involving different...
Persistent link: https://www.econbiz.de/10009292998
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Revisiting performance measurement and management: deriving linkages with strategic management theories
Yadav, Neetu; Sushil; Sagar, Mahim - In: International Journal of Business Performance Management 15 (2014) 2, pp. 87-105
The interest in performance measurement and management (PMM) has notably increased in the last two decades. The purpose of the paper is to revisit the research and knowledge base of the last two decades related to performance measurement and management and exploring the linkages with theories...
Persistent link: https://www.econbiz.de/10010756261
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Creative accounting practice and business performance: evidence from Pakistan
Malik, Ali; Liu, Jonathan; Kyriacou, Orthodoxia - In: International Journal of Business Performance Management 12 (2011) 3, pp. 228-241
This paper explores the issue of creative accounting and evidence of its use in Pakistan. The financial characteristics of Pakistani companies, officially or publically identified for using some form of creative accounting are investigated and explored. Through the use of financial ratios and a...
Persistent link: https://www.econbiz.de/10010669328
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IFRS and performance measurement
Ghodbane, Sana Ben - In: African Journal of Accounting, Auditing and Finance 2 (2013) 2, pp. 175-185
The performance measurement is essential in any organisation whose existence depends on its efficiency. In this article, we note the effect of IFRS on the evaluation of the performance of companies. For this purpose, we propose a comparative analysis between the Tunisian and international...
Persistent link: https://www.econbiz.de/10010699274
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Evaluating manufacturing systems by fuzzy ANP: a case study
Pourjavad, Ehsan; Shirouyehzad, Hadi - In: International Journal of Applied Management Science 6 (2014) 1, pp. 65-83
In today's competitive environment evaluating firms' performance correctly, is an important issue not only for investors and creditors but also for the companies that are in the same sector. Therefore, developing an integrated performance measurement model is important for strategy management....
Persistent link: https://www.econbiz.de/10010816708
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Complementarities between IT and Organizational Structure: The Role of Corporate Exploration and Exploitation
Mahr, Ferdinand; Kretschmer, Tobias - Volkswirtschaftliche Fakultät, … - 2010
The decentralization of organizational decision authority has been shown to be complementary to Information Technology (IT) in prior research. We draw from the information processing view of organizations, the IT and de/centralization debate, and organizational learning theory to argue that IT...
Persistent link: https://www.econbiz.de/10008542248
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Diversifizierungsstrategien deutscher Unternehmen
Görzig, Bernd; Pohl, Ramona - In: AStA Wirtschafts- und Sozialstatistisches Archiv 1 (2007) 3, pp. 179-191
Persistent link: https://www.econbiz.de/10005598155
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Measuring Market Integration in Mozambican Maize Markets: A Threshold Vector Error Correction Approach
Alemu, Zerihun Gudeta; Biacuana, G.R. - International Association of Agricultural Economists - IAAE - 2006
deficit maize markets in Mozambique namely, Chimoio-Maputo, Chimoio-Beira, Ribaue-Nampula, and Mocuba-Nampula. To achieve this …
Persistent link: https://www.econbiz.de/10005484027
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An Analysis of Alternative Maize Marketing Policies in South Africa
Jayne, Thomas S.; Hajek, Milan; van Zyl, Johan - Department of Agricultural, Food and Resource … - 1995
The maize-oriented agricultural economies throughout Southern Africa are in fundamental transition. Increased … recognition of the costs of historical controls on pricing and marketing already has led to partial maize market liberalization in … lack of information on the regional consequences of alternative domestic maize policy scenarios currently under …
Persistent link: https://www.econbiz.de/10008555516