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Should the IASB consider exercise date accounting for outstanding employee share options?
Sacho, Z.Y.; Oberholster, J.G.I. - In: Meditari Accountancy Research 13 (2005) 2, pp. 89-106
This article investigates the most appropriate accounting treatment for expensing the fair value of employee share options (ESOs) in financial statements. The debate centres around whether the grant date or the exercise date is the most appropriate date for determining the value at which the...
Persistent link: https://www.econbiz.de/10014930418
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Towards a valuation framework for hotels as business entities
Nilsson, Marie; Harris, Peter J.; Kett, Russell - In: International Journal of Contemporary Hospitality Management 13 (2001) 1, pp. 6-12
, with particular emphasis on the methods related to the income‐generating capacity of a hotel. The findings reveal a wide … and assumptions in different market conditions. However, it is concluded that the more sophisticated “income‐based” income …
Persistent link: https://www.econbiz.de/10014762483
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Family structure, Afro‐Euro inequality and economic justice
Shulman, Steven - In: International Journal of Social Economics 28 (2001) 10/11/12, pp. 1003-1024
two‐fifths of the Afro‐Euro family income gap. Examines the empirical objections to the conclusion that family structure …
Persistent link: https://www.econbiz.de/10014806873
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Imported Wine Demand and Stock Market Returns
Eyler, Robert; Sims, Eric N. - In: International Journal of Wine Marketing 11 (1999) 3, pp. 64-84
. This paper hinges on the subtle distinction between wealth and income. We also provide an overview of each market analyzed …
Persistent link: https://www.econbiz.de/10014815526
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Responsibility center management and the university library
Neal, James G.; Smith, Lynn - In: The Bottom Line 8 (1995) 4, pp. 17-20
Responsibility center management (RCM) is a new fiscal management system which has been introduced at several American universities. It seeks to link academic responsibility and budgetary authority and to promote innovation, entrepreneurship, and cost containment. Describes the implementation of...
Persistent link: https://www.econbiz.de/10014687362
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Global sports organisations and their governance
Forster, John - In: Corporate Governance: The international journal of … 6 (2006) 1, pp. 72-83
Purpose – To identify the organisations that provide global governance within the sports industry, to discuss their role, and to suggest that they have self‐governance problems due to both their evolution and the massive commercialisation of sport of recent decades....
Persistent link: https://www.econbiz.de/10014694904
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Shortages, interest rates and money demand in Poland, 1969‐1993
Nijsse, Erwin; Sterken, Elmer - In: International Journal of Social Economics 23 (1996) 10/11, pp. 329-359
‐integration between the demand for broad money, income and shortage, despite the regime shifts during the 1980s and full liberalization of …
Persistent link: https://www.econbiz.de/10014806087
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Globalization, new production concepts and income distribution
Manders, A.J.C.; Brenner, Y.S. - In: International Journal of Social Economics 26 (1999) 4, pp. 559-569
income distribution since the 1980s. The information is based on research of the electronics industry. The salient point is … subcontractor and co‐maker firms. The risks involved for income distribution are self‐evident.  …
Persistent link: https://www.econbiz.de/10014806256
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From Income To Pay Satisfaction: The Love of Money and Pay Equity Comparison as Mediators and Culture (the United States and Spain) and Gender as Moderators
Li‐Ping Tang, Thomas; Luna‐Arocas, Roberto; … - In: Management Research: Journal of the Iberoamerican … 3 (2005) 1, pp. 7-26
This study examined a mediating model of income and pay satisfaction with a direct path (income → pay satisfaction) and … an indirect path with two mediators (income → the love of money → pay equity comparison → pay satisfaction). Results of … path was eliminated, income contributed positively to pay satisfaction. We then tested the model across two moderators …
Persistent link: https://www.econbiz.de/10014950011
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Halo effect: Conceptual definition and empirical exploration with regard to South Korean subsidiaries of US and Japanese multinational corporations
Oh, Mi‐Young; Ramaprasad, Jyotika - In: Journal of Communication Management 7 (2003) 4, pp. 317-332
, Japan and Coca‐Cola, USA. The study finds overall and salient‐trait halo for both subsidiaries in a convenience sample of …
Persistent link: https://www.econbiz.de/10014850736