aspiration level (median performance of peer banks) influence banks’ aggregate risk levels. Our results are consistent with the … behavioral theory of the firm and prospect theory in that we find that bank performance below a bank’s social aspiration level is …

performance. In particular, I tested the mediating role of inter-organizational cooperation and competition in the relationship … between entrepreneurial orientation and firm performance. Research Design & Methods: This quantitative study used structural …) and firm performance. In both cases mediation was partial. Thus, collaborative behaviours may be as important as …

aspiration level (median performance of peer banks) influence banks' aggregate risk levels. Our results are consistent with the … behavioral theory of the firm and prospect theory in that we find that bank performance below a bank's social aspiration level is …

managerial accounting converge in terms of ultimate interest for the company, i.e. value creation and performance increase in a …

managerial accounting converge in terms of ultimate interest for the company, i.e. value creation and performance increase in a …

This paper examines whether issuing management earnings guidance motivates a firm to raise its level of performance … hone the firm’s production function to raise firm performance. We find that firms alter their operating activities to … increase performance rather than manipulating their accruals. The enhancement in firm performance from using managerial …

. The paper presents the most important aspects, into a synthetically manner, regarding the company expenses analysis … analysis and methods used in the expenses analysis. Theoretical background is completed by a suggestive case study, moreover …The profit and loss account summarizes all revenues earned and expenses of an accounting period and reports the results …

economic analysis. The novelty of this study consists in the specific calculation of performance indicators based on annual …This study begins with definitions for the concept of performance and its components. Also, based on the profit and … loss account for the period 2004-2010 of company X, we determined the performance indicators for frozen assets, current …