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Motivos externos e internos para la valoración financiera de los intangibles: Antecedentes y consecuentes
García Merino, J. D.; Arregui Ayastuy, G.; Rodríguez … - In: Investigaciones Europeas de Dirección y Economía de … 16 (2010) 3, pp. 145-171
This paper aims to analyse the Basque Country companies' view about the financial valuation of intangibles relevance … results show that the companies that are interested in the financial valuation of the intangibles, specially for internal … interested in the valuation of their intangibles for external reasons need to provide information to stakeholders about their …
Persistent link: https://www.econbiz.de/10010280511
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Información de los recursos intangibles ocultos: ¿memorias de sostenibilidad o informe anual?
Tejedo Romero, Francisca - In: European Research on Management and Business Economics … 22 (2016) 2, pp. 101-109
empleando las empresas para suministrar información voluntaria sobre sus recursos intangibles ocultos. Los resultados obtenidos … medio para suministrar información de los recursos intangibles. …
Persistent link: https://www.econbiz.de/10012115896
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Towards a taxonomy of idea generation techniques
Wang, Kai - In: Foundations of Management 11 (2019) 1, pp. 65-80
for IGTs based on their underlying mechanisms of supporting ideation. First, the current literature for the classification … of IGTs is reviewed. Then some related creativity theories are consulted and a new classification system is proposed …
Persistent link: https://www.econbiz.de/10012601072
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The influence of the trade-off between profitability and future increases in sales on cost stickiness
Argilés-Bosch, Josep Maria; García-Blandón, Josep; … - In: Estudios de Economía 44 (2017) 1, pp. 81-104
This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When activity decreases firms are faced to keep profitability adjusting resources, while they should also consider long term consequences and keep slack resources which allow building...
Persistent link: https://www.econbiz.de/10011985522
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Methodological Aspects of Development and Implementation of Management Policy at Industrial Enterprises
Skorobogatova, Natalia - In: CES Working Papers 9 (2017) 1, pp. 58-77
The article examines the essence, main principles and objectives of the management policy at the enterprise. Author investigates in the position of management accounting in the enterprise management and structures the levels of management of the economic entity. A conceptual framework of...
Persistent link: https://www.econbiz.de/10012017326
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Extrinsic and intrinsic factors in the Balanced Scorecard adoption: An empirical study in Portuguese organizations
Quesado, Patrícia Rodrigues; Aibar-Guzmán, Beatriz; … - In: European Journal of Management and Business Economics … 25 (2016) 2, pp. 47-55
In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsic factors and the adoption of the Balanced Scorecard (BSC) by privately-owned Portuguese organizations (large companies and small and medium enterprises). These factors are related to...
Persistent link: https://www.econbiz.de/10011946110
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The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh
Uddin, Mohammad Helal - In: Cogent Business & Management 10 (2023) 1, pp. 1-25
This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this connection. The empirical investigation used...
Persistent link: https://www.econbiz.de/10014527522
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The effect of tax risk on audit report delay: Empirical evidence from Indonesia
Suwardi, Eko; Saragih, Arfah Habib - In: Cogent Business & Management 10 (2023) 1, pp. 1-19
Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange...
Persistent link: https://www.econbiz.de/10014527701
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Intellectual capital and investment efficiency: The mediating role of strategic management accounting practices
Thien, Trinh Hiep; Hung, Nguyen Xuan - In: Cogent Business & Management 10 (2023) 2, pp. 1-41
This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the questionnaire survey from 127 Vietnamese listed companies, this...
Persistent link: https://www.econbiz.de/10014527919
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Accounting for preference dependency in target costing – a note
Homburg, Carsten; Hoppe, André; Schick, Roman; Braul, … - In: Review of Quantitative Finance and Accounting 57 (2021) 3, pp. 845-858
Target costing is a well-established strategic cost management tool in theory and practice. The original target costing model implies independence of customer preferences resulting in additive utility functions for the customer-oriented optimization of cost structures. We argue that this...
Persistent link: https://www.econbiz.de/10014501550