management measures involving cash and assets management,liquidity ratios and turns do not directly imply accounting information … financial indicators, non financial indicators, enterprise resource planning and management accounting insight frequencies …This paper presents empirical evidence on applied analysis interdependences with created accounting policies and …

This paper examines the approaches accounting researchers adopt to draw causal inferences using observational (or … nonexperimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well … methods also make strong assumptions that are not always fully appreciated. We believe that accounting research would benefit …

, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by …On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003 …

Prior studies identify several motives for why firms release management earnings forecasts (MFs). A common feature of … nonpublic information or abstain from trading, or managerial opportunism. Our classification scheme indicates that 65% of MFs … the economic determinants and consequences of management's decision to issue MFs …

-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is …

This paper investigates whether changes in Generally Accepted Accounting Principles (GAAP) affect corporate investment … decisions. Using a sample containing forty nine changes in GAAP, I find that changes in accounting rules affect investment …. Second, I find evidence suggesting that the process of complying with some changes in GAAP alters managers' information sets …

attention to cost reduction, cost management and cost control in order to remain increasingly profitable. -- cost elements … ; productivity ; cost management ; cost reduction ; cost control and Profitability …