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Accounting-based risk management and the capital asset pricing model : an empirical comparison

Toms, Steven - In: Australian accounting review 24 (2014) 2, pp. 127-133

Persistent link: https://www.econbiz.de/10010390325

Risk accounting : a next generation risk management system for financial institutions

Grody, Allan D.; Hughes, Peter J.; Toms, Steven - In: Journal / The Capco Institute : journal of financial … 29 (2010), pp. 43-56

Persistent link: https://www.econbiz.de/10008938266

Value, profit and risk: accounting and the resource-based view of the firm

Toms, Steven - In: Accounting, Auditing & Accountability Journal 23 (2010) June, pp. 647-670

Purpose – This paper aims to argue that the principal components of the Resource-Based View (RBV) as a theory of sustained competitive advantage are not a sufficient basis for a complete and consistent theory of firm behaviour. Two missing elements are value theory and accountability...

Persistent link: https://www.econbiz.de/10009319429

Value, profit and risk: accounting and the resource‐based view of the firm

Toms, Steven - In: Accounting, Auditing & Accountability Journal 23 (2010) 5, pp. 647-670

Purpose – This paper aims to argue that the principal components of the Resource‐Based View (RBV) as a theory of sustained competitive advantage are not a sufficient basis for a complete and consistent theory of firm behaviour. Two missing elements are value theory and accountability...

Persistent link: https://www.econbiz.de/10014641270