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Financial Steering : Valuation, KPI Management and the Interaction with IFRS
Schwarzbichler, Martin; Steiner, Christian; Turnheim, Daniel - 2018
discusses accounting topics such as impairments, new IFRS standards and the impact of accounting on key performance indicators … Consolidated Financial Statement -- 8. Impairment of Assets (Fixed Assets and Goodwill) -- 9. Divestments -- 10. New IFRS Standards …
Persistent link: https://www.econbiz.de/10012396772
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Financial steering : valuation, KPI management and the interaction with IFRS
Schwarzbichler, Martin; Steiner, Christian; Turnheim, Daniel - 2018 - 1st edition 2018
Persistent link: https://www.econbiz.de/10011823859
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A financial history of modern U.S. corporate scandals : from Enron to reform
Markham, Jerry W. - 2006
Persistent link: https://www.econbiz.de/10013530418
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The Determinants of theGerman Corporate Governance Rating
Drobetz, Wolfgang; Gugler, Klaus; Hirschvogl, Simone - Wirtschaftswissenschaftliches Zentrum <Basel>
This paper analyzes the determinants of the German corporate governance ratingrecently developed by Drobetz, Schillhofer, and Zimmermann (2004). We find anon- linear relationship between ownership concentration and the quality of firmlevelcorporate governance as measured by the rating. Firms...
Persistent link: https://www.econbiz.de/10005867961
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Value relevance of accounting information in China pre- and post-2001 accounting reforms
Chalmers, Keryn; Navissi, Farshid; Qu, Wen - 2010
Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between earnings and book value of equity to share returns before and after the introduction of the Accounting...
Persistent link: https://www.econbiz.de/10009484017
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Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020
Tijjani, Bashir; Ur Rehman, Shafiq; Peter, Zachariah; … - In: Global Knowledge, Memory and Communication 72 (2021) 1/2, pp. 1-23
Standards (IFRS) globally by using the bibliometric approach. The method was applied to articles indexed in the Scopus database …/methodology/approach Bibliometric analysis is applied to analyze research productivity of IFRS from 2003 to 2020. The method was applied to articles … This study finds that a good number of articles have been published on IFRS, the top five countries are the USA, UK …
Persistent link: https://www.econbiz.de/10014743886
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Performance audits: could they become mandatory for public companies?
O’Leary, Conor - In: Managerial Auditing Journal 11 (1996) 1, pp. 14-18
Australian auditing standard AUP 33 ‐ Performance Auditing is the first auditing standard to deal exclusively with a non‐“financial statements” audit topic. Auditing the performance of management and commenting on how economically, efficiently and effectively they have performed their...
Persistent link: https://www.econbiz.de/10014929547
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Die interkulturelle Kompetenz von Managern - Ihre Bedeutung für die Wissenschaftspraxis und Perspektiven für die Forschung
Fritz, Wolfgang; Möllenberg, Antje; Werner, Tatjana - Technische Universität <Braunschweig> / Institut für … - 1999
An den Schnittstellen zwischen den Kulturen wird in internationalen Geschäftsprozessen die interkulturelle Kompetenz der Mitarbeiter und Manager zum wesentlichen Erfolgsfaktor. Ein handhabbares Modell der interkulturellen Kompetenz wäre für die betriebliche Praxis daher von außerordentlich...
Persistent link: https://www.econbiz.de/10005869931
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Marketing als Konezption des Wissenschaftsmanagements
Fritz, Wolfgang - Technische Universität <Braunschweig> / Institut für … - 1995
Das Marketing hat sich im Bereich der Privatwirtschaft als ein wesentlicher Erfolgsfaktor der Unternehmensführung … erwiesen (vgl. Fritz, 1995a). Darüber hinaus ist das Marketing als Managementkonzeption auch auf den Sektor der öffentlichen …
Persistent link: https://www.econbiz.de/10005869954