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Any economic activity is mainly aimed at obtaining the highest possible efficiency. However, the level of profitability …
Persistent link: https://www.econbiz.de/10011079654
transparency) is positively associated with firm-level operational efficiency and access to external financing. Several cross … better-developed capital markets that facilitate capital allocation and production efficiency. Additional analyses using the …
Persistent link: https://www.econbiz.de/10012886225
elucidate the impact of accounting uniformity on resource allocation efficiency …
Persistent link: https://www.econbiz.de/10013251342
of an organisation's management control system play an important role in terms of explaining the effectiveness of … interdependencies arise among management control system elements and how they affect organizational effectiveness. Based on an in …
Persistent link: https://www.econbiz.de/10013032292
This study examines whether acquirers make better acquisition decisions when target firms' financial statements exhibit greater comparability with industry peer firms. We predict and find that acquirers make more profitable acquisition decisions when target firms' financial statements are more...
Persistent link: https://www.econbiz.de/10012938653
, industrial pricing strategies and determinants) and then attempted to show how pricing contributes to efficiency. Few special … management accountants (CMA), if we can prove our efficiency in pricing of products, we can ultimately enhance the efficiency of …
Persistent link: https://www.econbiz.de/10012942908
the financial position, only privileges the inherent ideal of market efficiency as the principal imperative to a firm …'s survival in a global market. This focus on free-market efficiency, with its disregard for social and public policy implications … efficiency - especially when emerging economies are vulnerable to questionable social cost in their efficiency race to join the …
Persistent link: https://www.econbiz.de/10014224018
In this paper, we examine the input-output efficiency of United Kingdom CPA firms using the Data Envelopment Analysis …, and we further find no evidence of persistent efficiency on a multi-period basis. The results of our study may serve as a … yardstick for CPA firms interested in assessing their efficiency relative to their peers, and as a new gauge of CPA performance …
Persistent link: https://www.econbiz.de/10013111555
The analysis of an entity's performance has a determining role in establishing the strategies needed to be adopted, especially in times of economical - financial crysis. The defining optics of the concept perfomance can start further controversies, the term performance being unprecisely used,...
Persistent link: https://www.econbiz.de/10011079499
This paper suggests that despite various shortcomings of New Public Management (NPM) and the developments since the concept was introduced, NPM-like initiatives have seemed to remain important in the public sector in the Netherlands. The paper first addresses some societal forces, trends and...
Persistent link: https://www.econbiz.de/10012995263