Showing 1 - 10 of 6,246
Managers think that retaining resources is more effective than rebuilding resources after exhausting them. However, financing constraints have brought great uncertainty to this resource decision-making implemented by managers. Data of manufacturing listed firms in China from 2009 to 2017 are...
Persistent link: https://www.econbiz.de/10013256607
Persistent link: https://www.econbiz.de/10002860515
We introduce a hitherto neglected but important concept which we call “reversal costs.” Reversal costs are the cost of …
Persistent link: https://www.econbiz.de/10012903606
Purpose: The purpose of this study is to investigate the impact of sticky behavior in R&D costs on firm value. The … study aims to gain insights into whether the stickiness of R&D costs is a rational choice based on managerial foresight or … of Ohlson's accounting-based valuation model (1995) was used to assess the impact of R&D costs on firm value. and the …
Persistent link: https://www.econbiz.de/10014372607
Persistent link: https://www.econbiz.de/10010480154
Persistent link: https://www.econbiz.de/10011503787
into consideration, which will affect the total level of costs of use of the building in the long-term perspective. Life … following research problem is sought: How to calculate and reduce the costs of using a single-family home in the perspective of … accomplish the above research objectives, the first part of the article presents the theoretical basis for calculating the costs …
Persistent link: https://www.econbiz.de/10011874530
Financial accounting affords considerable discretion to firms in aggregating internal information for external dissemination, yet little evidence exists about the consequences of such aggregation. We examine a central operational effect by studying whether withholding disaggregated cost...
Persistent link: https://www.econbiz.de/10012065292
Persistent link: https://www.econbiz.de/10012163415
Financial management is strongly deal with maximization of shareholder's wealth by financing, investment and dividend investment decisions of the company. It is well accepted that selecting performance measures in financial management is a challenge and performance measurement play a key role in...
Persistent link: https://www.econbiz.de/10012063194