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Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia?

Rasiah, Devinaga - In: Journal of Applied Finance & Banking 1 (2011) 1, pp. 83-106

relevant literature was found to indicate that either the external or internal environment of the firm was correlated with the …

Persistent link: https://www.econbiz.de/10010277138

Is quality costly? Patient and hospital cost drivers in vascular surgery

Kruse, Marie; Christensen, Jan - In: Health Economics Review 3 (2013) 22, pp. 1-13

An increasing focus on hospital productivity has rendered a need for more thorough knowledge of cost drivers in hospitals, including a need for quantification of the impact of age, case-mix and other characteristics of patients, as well as establishment of the cost-quality relationship. The aim...

Persistent link: https://www.econbiz.de/10011599872

The impact of customer capital on company's market value: An empirical study from 100 U.S. stock market leaders

Lehenchuk, Serhii; Zavalii, Tetiana - In: International Journal of Management and Economics 57 (2021) 4, pp. 299-312

The aim of the paper is to establish the relationship between the customer capital and the company's market value (MV). Examining this impact seems justified as the topic has been rarely investigated till now. The regression analysis was used to achieve the research objective. We analyzed...

Persistent link: https://www.econbiz.de/10015192127

Are Interaction Effects of Various Media Advertising on Firm Performance Super-Additive or Sub-Additive?

Qureshi, Maqsood Iqbal - In: Journal of Accounting and Management Information … 20 (2021) 2, pp. 290-303

effort to investigate interactive media advertising effects on firm performance and market valuation. Therefore, the primary … performance Idea- This study examines various advertising media's individual as well as interaction effects on firm performance … Nielsen Meal. The resulting sample has 5165 firm years from 1998 to 2003. Tools- To empirically test interactive media …

Persistent link: https://www.econbiz.de/10015196058

R&D Spillovers through RJV Cooperation

Banal-Estañol, Albert; Duso, Tomaso; Seldeslachts, Jo; … - In: Research Policy 51 (2022) 4, pp. 1-10

rivalry, we extend the model to account for RJV cooperation. Since the firm’s decision to join a RJV is endogenous, we build a …

Persistent link: https://www.econbiz.de/10014483324

Theoretical foundations of real estate market behavior

Trinh, Truong Hong - In: Cogent Business & Management 9 (2022) 1, pp. 1-18

The explanation of the price and value of real estate is still a big challenge that limits forecasting the market value, and explaining bubbles and crashes in the real estate market. Thus, this paper extends the theory of market equilibrium to redefine the value concept for explaining market...

Persistent link: https://www.econbiz.de/10014505707

How and why does corporate reputation moderate mass media news' impact on market value?

Guitart, Ivan A.; Schwaiger, Manfred; Eberhardt, Johanna - In: Schmalenbach Journal of Business Research (SBUR) 76 (2024) 1, pp. 1-28

In this study, we investigate whether corporate reputation reduces or amplifies mass media news' impact on market value. We conceptualize reputation as comprising a prior knowledge, prominence, and favorability component. Additionally, we theorize about its role in moderating news' effect on...

Persistent link: https://www.econbiz.de/10014554645

Is the Future of Accounting Compatible with the Accounting of the Future?

Fadur, Cristina-Ionela; Ciotina, Daniela - In: CES Working Papers 3 (2011) 1, pp. 55-63

Purpose – There is currently a tendency to reverse the relation between physical and intangible assets, in favor of the latter, which triggers the need to pay an ever higher attention to intangible assets. This article aims at presenting the relativity and inconsistence of the current...

Persistent link: https://www.econbiz.de/10012016940

The Fair Value – Representation of the Market Value in Accounting. Trends and Perspectives in Romanian Accounting Practice

Manea, Marinela-Daniela - In: CES Working Papers 3 (2011) 2, pp. 277-292

The market value, as a method of measuring the right value, also provides the highest objectivity due to the fact that it is based on information exterior to the entity, impossible to influence in any way. For the fair value of a product to be equivalent to the market value, a prerequisite needs...

Persistent link: https://www.econbiz.de/10012016958

Corporate social practices and firm financial performance: Empirical evidence from France

Boukattaya, Sonia; Omri, Abdelwahed - In: International Journal of Financial Studies 9 (2021) 4, pp. 1-17

The present work aimed to examine the association between Corporate Social performance (CSP) and corporate financial performance (CFP) taking into account corporate social irresponsibility. Here, we used a sample of French non-financial firms listed on SBF 120 between 2011 and 2016. Our findings...

Persistent link: https://www.econbiz.de/10013200379