Decisions about costs in organizations often arise from a detailed knowledge of both the firm’s cost structure and management’s competitive strategy. Management accounting helps identify the costs and benefits of different planning decisions, thus allowing managers to make choices that...

This study aims at a better understanding of how firms arrange and profit from their technological competencies. In particular, it presents a contribution to the diversification-performance literature by dealing with a still poorly researched aspect of diversification, namely technological...

There is a continuing debate on whether or not ownership changes accompanying privatization of state-owned enterprises (SOEs) lead to performance improvements of such firms. Since profitability measures alone are possibly inappropriate for SOEs, we address this very significant current question...

Organizations invest in team-based systems in order to generate innovative practices that will give them a competitive edge. High-performing teams require training and other support systems to gain the skills they need as well as to create and maintain an environment conducive to their success....

This study analyzes the effect of corporate environmental performance on financial performance in a transition economy. In particular, it assesses whether good environmental performance affects revenues, costs, or both, and if so, in which directions. As environmental performance improves, do...

Measurement of financial performance by ratio analysis helps identify organisational strengths and weaknesses by detecting financial anomalies and focusing attention on issues of organisational importance. Given that the mission of a nonprofit organisation is the reason its existence, it is...

We examine common asset allocation strategies for retirement investing, considering both static and dynamic approaches, as well as those allocation policies used by leading target-date fund providers. We studied the average performance of each strategy over historical rolling periods (that is,...

This study aims to analyze the comparative performance of manufacturing companies which held and not held the ESOP that listed on the Indonesia Stock Exchange.The design of the study is a comparison of two research design average of the two populations. The total number of the population in this...

Este trabajo documenta el comportamiento agregado de las empresas no financieras en las principales economías de la zona del euro y lo compara con el de Estados Unidos a partir de la información de las Cuentas Nacionales Sectoriales y las Cuentas Financieras. Encontramos diferencias muy...

Mass merchandisers’ entry into food retailing threatens traditional grocers’ market share. In response, traditional grocers and food manufacturers adopted Efficient Consumer Response (ECR) as an industry-wide set of supply chain management strategies that focused on cutting costs and...