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This study examines contingencies written in firms’ material product market contracts, focusing on i) exogenous uncertainty as an ex-ante determinant, and ii) operating efficiency and market beta as ex-post consequences. We extract material contracts from firms’ public regulatory filings and...
Persistent link: https://www.econbiz.de/10014257682
Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance …
Persistent link: https://www.econbiz.de/10009009822
accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that … of IFRS, the accounting system used in the country and the influence of the economic cycle. …
Persistent link: https://www.econbiz.de/10010385817
Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance …
Persistent link: https://www.econbiz.de/10013138905
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
, organizational configurations and management accounting systems. Based on a questionnaire surveys conducting in publicly held …, leadership style, organizational culture and management accounting systems are negatively associated with both financial and non …, promote flexible organizational culture, and use broad-focused management accounting systems. By contrast, cost leadership …
Persistent link: https://www.econbiz.de/10012930710
Objective: The objective of the article is to gain insight into the role of management accounting systems (MAS) in …
Persistent link: https://www.econbiz.de/10012520199
’s financial performance defines its continuity. Stability in an organization is dependent on its financial accounting and …
Persistent link: https://www.econbiz.de/10012301714
analyze merger activities during economic crisis periods, as it was in Greece recently. This paper explores the accounting …
Persistent link: https://www.econbiz.de/10012506241
Managers use management accounting and control systems (MACS) to monitor and detect deviations from earnings targets …
Persistent link: https://www.econbiz.de/10012847874