Рассмотрены современные тенденции развития индустрии развлечений, проблемы оценки и управления деятельностью предприятия сферы услуг и развлечений,...

The paper considers existing approaches to business activity of an enterprise assessment. The author provides their analysis, shows their strengths and weaknesses and suggests ways to improve them.

This paper aims at reviewing the early contributions made by Italian scholars to the field of transfer pricing, from the works of Francesco Villa (1840, 1853) to the birth of Economia Aziendale (in the first half of the twentieth century). Although this topic has been traditionally overlooked in...

This paper presents the main elements which define and explain the market value concept. The essential criteria in evaluating any mobile or real estate property is its utility. The procedures used in the evaluation process have as common objective the definition and measurement of the utility...

We study how a manager's short-term interest in the firm's market value may motivate channel stuffing: shipping excess inventory to the downstream channel. Channel stuffing allows a manager to report sales in excess of demand in order to influence investors' valuation of the firm. We apply an...