Purpose – The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of developing countries. Design/methodology/approach...

This paper presents a new way of measuring residual income, originally introduced by Magni (2000a, 2000b, 2003). Contrary to the standard residual income, the capital charge is equal to the capital lost by investors. The lost capital may be viewed as (a) the foregone capital, (b) the capital...

This paper presents a new way of measuring residual income, originally introduced by Magni (2000a, 2000b, 2003). Contrary to the standard residual income, the capital charge is equal to the capital lost by investors. The lost capital may be viewed as (a) the foregone capital, (b) the capital...

[ES] Pese a los recientes esfuerzos realizados para dinamizarlos desde los organismos públicos competentes españoles, aún son relativamente pocos los consorcios de exportación realmente exitosos en España frente a los que ni llegan a constituirse o apenas sobreviven un tiempo. Por otra...

Managers need a lot of knowledge and information to make decisions and recognize business opportunities. They can acquire this knowledge and information in different ways. Accounting information, particularly information relating to the creditworthiness of business partners and competitors, is...

Managers need a lot of knowledge and information to make decisions and recognize business opportunities. They can acquire this knowledge and information in different ways. Accounting information, particularly information relating to the creditworthiness of business partners and competitors, is...

The study builds on the results of an article from James Coleman entitled “Norm-Generating Structuresâ€. In this article Coleman considers whether cooperative behavior establishes itself through evolution as the norm in a social group when group members encounter foreigners...

We consider corporate tax evasion as a decision affecting business partners. There are costs of uncoordinated tax reports, both in terms of catching inspectors' attention and running accounts. If these costs are small, there exist a unique Nash equilibrium of the game between the tax authority...

The incorporation of the Society of Accountants in Edinburgh in 1854 has been researched from different perspectives without attention to the overall occupational grouping to which the founders belonged. The existence of this larger community of accountants raises the question of whether the...

In spite of the recent efforts made by the Spanish governmental institutions to promote hem, there are just a few export consortia really successful in Spain as compared to those being projected that never reach their formal constitution or simply fail to survive. Also, there are very few...