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accounting to performance through the choice of strategy.Methodology/Technique – The method by structural equation modeling on 70 … paper shown that the accounting management directly influence the performance, but not mediated by strategy. The practice of … performance measurement techniques such as the balanced scorecard, measurements based performance, and the economic value added …
Persistent link: https://www.econbiz.de/10012926689
performance. So far, there is little published evidence on BSC usage in Thailand. This paper provides a descriptive analysis of … companies could whether only some types of BSC usage are significantly associated with company financial performance …
Persistent link: https://www.econbiz.de/10012718675
profitability report mixed results. One reason suggested for the lack of reported improved firm performance is the deficiency of … and TQM, in conjunction with the use of non-financial performance tools for evaluating these practices, affects firm … complementary use of non-financial performance measurement tools, such as benchmarking and tracking manufacturing efficiency …
Persistent link: https://www.econbiz.de/10014075250
and other stakeholders. Using a sample of 68 firms hard hit by COVID-19 with prior poor performance, I find that market …
Persistent link: https://www.econbiz.de/10013405752
The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to …, the study uses disclosure index to determine the disclosure level of operational performance and presents the results … using tables. The research reveals that there is high disclosure level of operational performance information at DSE. The …
Persistent link: https://www.econbiz.de/10014503313
adopting a relative performance evaluation (RPE) plan, total and idiosyncratic risk are higher, and the correlation between … firm and industry performance is lower. The opposite is true for firms that adopt absolute performance evaluation (APE …) plans. Plans including accounting-based performance metrics and/or cash payouts have weaker risk-related incentives. The …
Persistent link: https://www.econbiz.de/10011968863
Purpose - The purpose of this paper is to analyse the direct impacts on financial performance and the added value of … differences in the impacts on financial performance and added value of companies, through multivariate techniques. It contributes … to the literature on the family business, and its performance from an analytical framework that incorporates the theory …
Persistent link: https://www.econbiz.de/10012598740
This study investigates how adopting new performance measures affects the decision process through which supervisors … equity (ROE) in the performance score formula it uses to evaluate State Owned Enterprises (SOEs). In accordance with the … lenient subjective adjustments. Overall, our findings indicate that adopting new performance measures creates fairness …
Persistent link: https://www.econbiz.de/10012971330
the market. Further, the greater pay-for-performance sensitivity of information-event returns for CEO compensation is … illustrates the co-dependence between price-based and accounting-based measures for CEO performance evaluation, and presents a …
Persistent link: https://www.econbiz.de/10013250831
A key principle of financial reporting is that substance matters, not form. This is how auditors ensure that a firm will be viable in the future. The authors provide a checklist of goals that an organization should examine in order to determine whether it is investing in the long-run rather than...
Persistent link: https://www.econbiz.de/10012926792