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accounting measures: ROE, ROA and NIM. Post-M&A performance for a 3-year period is compared with the aggregate ratios from all …
Persistent link: https://www.econbiz.de/10013100099
strategy and management accounting. In the context strategy as process, this paper aims to investigate the role of management … accounting to performance through the choice of strategy.Methodology/Technique – The method by structural equation modeling on 70 … (seventy) of undergraduate Accounting Study Program (composition: 70% Private Universities and 30% Public Universities …
Persistent link: https://www.econbiz.de/10012926689
the performance effect of management accounting and controls (MAC). A second objective is to advance understanding of …
Persistent link: https://www.econbiz.de/10014189024
Boardroom centrality, measured by directorship interlocks, positively influences future firm performance in private firms. The centrality-performance relationship is stronger for private firms, where the reductions in information asymmetry through increased connectedness are likely to decrease...
Persistent link: https://www.econbiz.de/10012891546
The important role that management accounting plays in driving organisational performance has been reiterated in the … literature. In line with that importance, the call for more effort to enhance knowledge on strategic management accounting has … to synthesise existing literature towards understanding the strategic management accounting foundation, contingency …
Persistent link: https://www.econbiz.de/10012800148
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We use a large micro-dataset to assess the importance of intangible capital - organisation, R&D and ICT capital - for the economic performance of establishments and regions in Germany. In 2003 self-produced intangible capital accounted for more than one fifth of the total capital stock of...
Persistent link: https://www.econbiz.de/10009426700
The impact of firm size on the economy and trade sector performance is lately researched due to its economic importance. Concerning it, this paper researches the specifics and determinants of impact of firm size on overall performance of distributive trade (wholesale and retail), with special...
Persistent link: https://www.econbiz.de/10011419617