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crafted, while C-risk is instead endogenous being the result of a continuous - time managerial process crafting inputs (e …
Persistent link: https://www.econbiz.de/10013120916
the ABM is the definition of a product full cost through the determination of indirect activities, offering a product cost …The Activity-Based Management (ABM) is a managerial accounting method based on an innovative cost determination as it … attributes costs to the different activities performed within the company value chain for then sharing them between the different …
Persistent link: https://www.econbiz.de/10013155390
This book presents a new approach to the valuation of capital asset investments and investment decision-making. Starting from simple premises and working logically through three basic elements (capital, income, and cash flow), it guides readers on an interdisciplinary journey through the...
Persistent link: https://www.econbiz.de/10012840007
Using a novel empirical approach and newly available administrative data on U.S. tax filings, we estimate the corporate elasticity of taxable income, decompose the elasticity into economic responses versus other tax-motivated “accounting” transactions, and determine how responsiveness varies...
Persistent link: https://www.econbiz.de/10014239227
We explore how the separation between ownership and control affects firm productivity. Using Finnish administrative data on the universe of limited liability firms, we document a substantial increase in firm productivity when the CEO obtains majority ownership or when the majority owner becomes...
Persistent link: https://www.econbiz.de/10012859849
In the literature on the firm-industry debate to explain organizational performance the firm effect has been more …
Persistent link: https://www.econbiz.de/10014525630
performance in financial institutions and in financial regulation and supervision all over the world. The contributors to the … decisionmakers have a better chance of showing good performance in the future. In essence, they are looking for new paradigms in …
Persistent link: https://www.econbiz.de/10011689953
In the literature on the firm-industry debate to explain organizational performance the firm effect has been more …
Persistent link: https://www.econbiz.de/10012813825
performance in financial institutions and in financial regulation and supervision all over the world. The contributors to the … decisionmakers have a better chance of showing good performance in the future. In essence, they are looking for new paradigms in …
Persistent link: https://www.econbiz.de/10011711451
, creditors, suppliers, customers, community, society, etc. It should be noted that high performance is directly proportional with … corporate governance with major implications for achieving high performance by legal entities. The study assumes that the legal … global economic crisis and also to the challenge of ensuring high performance, with implications in economic growth. …
Persistent link: https://www.econbiz.de/10010700084