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The association between disclosures on control system over financial reporting and mechanisms of corporate governance : empirical evidence from Germany and Poland

Gad, Jacek - In: International journal of management and economics 56 (2020) 4, pp. 351-369

The aim of the research was to determine the impact of selected corporate governance mechanisms on the scope of disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies from the Warsaw WIG 30 index and the German DAX index in...

Persistent link: https://www.econbiz.de/10012395278

Internal Auditing Effectiveness : Multiple Case Study Research in Germany That Hardens Role Theory and the Relational Theory of Coordination

Lenz, Rainer - 2016

Subsequent to preceding literature research, access to multiple case studies was gained through a snapshot questionnaire. Sixteen semi-structured interviews of heads of Internal Audit (CAE) and members of Senior Management (SM) in the same organization were conducted. The interviews were...

Persistent link: https://www.econbiz.de/10013008395

Earnings Management and R&D Costs Capitalization : Evidence From Russian and Germany Markets

Garanina, Tatiana - 2019

Purpose: The goal of the paper is to analyse the motives that determine the propensity of companies of both developed and developing countries to engage in earnings management on the basis of accounting treatment of R&D costs.Methodology: The final sample analyzed in the paper includes 47...

Persistent link: https://www.econbiz.de/10012859016

Performance Measurement System Design and Functional Strategic Decision Influence : The Role of Performance Measure Properties

Artz, Martin; Homburg, Christian; Rajab, Thomas - 2017

Although conceptual research in the accounting literature suggests that the use of performance-measurement systems affects the influence of organizational actors, empirical evidence for this suggestion is largely limited to anecdotal evidence and a few qualitative case studies. Drawing on...

Persistent link: https://www.econbiz.de/10014156310

The drivers and implications of business divestiture: an application and extension of prior findings

Decker, Carolin; Mellewigt, Thomas - 2007

mainly associated with firm financial performance and corporate strategy. Most studies investigate their impact on …, and, second, empirically testing the influence of performance and strategy both separately and in conjunction on the … firm financial performance is a stronger predictor of strategic business exit than corporate strategy. …

Persistent link: https://www.econbiz.de/10010263702

Intangibles, can they explain the dispersion in return rates?

Görzig, Bernd; Gornig, Martin - 2010

answered. -- Intangible capital ; rate of return ; firm-level profitability …

Persistent link: https://www.econbiz.de/10003974686

Environmental innovations and profitability : how does it pay to be green?; an empirical analysis on the German innovation survey

Ghisetti, Claudia; Rennings, Klaus - 2013

’ profitability with opposite signs, and, secondly, whether the motivations driving the adoption of those innovations make the … empirical strategy is based on a sample of German firms and makes use of a merge of two waves of the Mannheim Innovation Panel …

Persistent link: https://www.econbiz.de/10010128710

Forecast errors in undisclosed management sales forecasts : the disappearance of the overoptimism bias

Müller, Hans Christian - 2011

Previous empirical evidence which evaluated the accuracy of management earnings or sales forecasts consistently revealed these forecasts to be on average significantly overoptimistic. However, all studies analyzed forecasts from public disclosures, which are an important signal to investors and...

Persistent link: https://www.econbiz.de/10009389905

The inefficiency trap : strategy failure in the German machine tool industry

Fleischer, Manfred - 1997

Persistent link: https://www.econbiz.de/10000972703

Technical analysis, central bank interventions and exchange rate regimes

Saacke, Peter - 1999

Persistent link: https://www.econbiz.de/10001409895

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