Showing 1 - 10 of 607
and information science (comparative LIS). Design/methodology/approach – The need for theory is emphasized and … shortcomings in comparative LIS in respect of theory are identified. On the basis of literature from other comparative disciplines … of theory and metatheory in the literature of comparative LIS is evaluated. General observations are illustrated using …
Persistent link: https://www.econbiz.de/10014855443
that evaluation theory is a means by which evaluators reflect upon what it is they are doing when they do evaluation work … detailed review of three major branches of evaluation theory – methods, utilization, and valuing – identifies how such theories … theory makes key aspects of the evaluation process more visible to all stakeholders, and can assist in the design of …
Persistent link: https://www.econbiz.de/10014872280
stakeholder theory be used to consider JIT from a realistic and complete perspective. According to stakeholder theory, there are …
Persistent link: https://www.econbiz.de/10014824620
Geldgeber begrüßen den Besucherzuspruch, wenn es um die Bewertung der erbrachten Leistung und folglich auch um den langfristigen … in der Bewertung musealer Arbeit insbesondere während Covid-19 systematisch betrachtet. Hierzu wird das populäre …
Persistent link: https://www.econbiz.de/10014624597
Zusammenfassung Mit Argumenten aus der „Theorie des Marktversagens“ und der „Neuen Politischen Ökonomie“ kann gezeigt …“ ausgerichtet sein kann; aber selbst für vom Markt gesteuerte „reine Auftragsforschung“ ist eine Evaluation deren akademischer …. This paper examines the economic rationale for such public funding by means of the “theory of market failure” and „Public …
Persistent link: https://www.econbiz.de/10014608611
Zusammenfassung Fragestellung des Papieres ist, ob junge Unternehmen durch die Inanspruchnahme einer Beteiligungsfinanzierung (Untersuchungsgruppe) eine bessere unternehmerische Performance erzielen können im Vergleich zu einer „repräsentativen" Menge von nicht mit Beteiligungskapital...
Persistent link: https://www.econbiz.de/10014608918
Purpose – This paper aims to explore the relationship of various financial and non‐financial factors to corporate value and how these factors can be used for the purpose of firm valuation. The focus is placed on a developing high‐tech industry. Design/methodology/approach – The authors...
Persistent link: https://www.econbiz.de/10014674236
(GCGC) leads to higher valuation on the German stock market. Design/methodology/approach – Based on agency theory …, stakeholder theory and institutional theory, the authors conduct a meta-analysis and evaluate the value relevance of the …
Persistent link: https://www.econbiz.de/10014695521
Purpose – In response to recent concerns on earnings quality and a firm's fundamental performance, the purpose of this paper is to re‐examine salient questions under accrual accounting: how earnings quality affects the role of earnings and operating cash flows in a firm's valuation....
Persistent link: https://www.econbiz.de/10014759192
on firm value. The value-creating theory predicts that integration of environmental and social responsibility into … corporate strategies and practices reduces firm risk and promotes long-term value creation. The value-destroying theory on … results are consistent with the value enhancing theory (as opposed to the shareholder expense theory) regarding the role of …
Persistent link: https://www.econbiz.de/10014759443