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Profitability and banks’ financial statements: new data flows and interpretation methods
Tutino, Franco; Bastianini, Guido - In: BANCARIA 12 (2010) December
setters in sketching new and more complex interpretation methods. The profitability analysis demands a more accurate and …
Persistent link: https://www.econbiz.de/10008926989
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The influence of the trade-off between profitability and future increases in sales on cost stickiness
Argilés Bosch, Josep Ma.; 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 … future opportunities. We find empirical evidence that changes in current firm profitability and one year ahead sales increase …
Persistent link: https://www.econbiz.de/10011980121
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Determinants of sales profitability for Polish agricultural distributors
Korneta, Piotr - In: International journal of management and economics 55 (2019) 1, pp. 40-51
in attaining required profitability. The objective of this paper is to identify the profitability determinants for Polish … agricultural distributors in a recent period, i.e., 2006-2016. The potential determinants of profitability identified during the … following internal profitability determinants are identified: age, size, working capital components, indebtedness, salaries, and …
Persistent link: https://www.econbiz.de/10012116052
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A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING
Carmen, Almasan Alina; Corina, Grosu - In: Annals of Faculty of Economics 3 (2009) 1, pp. 736-741
For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviou
Persistent link: https://www.econbiz.de/10008512050
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Let's talk strategy: the impact of voluntary strategy disclosure on the cost of equity capital
Sieber, Tom; Weißenberger, Barbara E.; Oberdörster, … - In: Business Research 7 (2014) 2, pp. 263-312
This paper deals with the impact of voluntary strategy disclosure in management reports on the cost of equity capital …. Such an impact is not obvious, as investors might consider strategy information as 'cheap talk' and therefore ignore it. We … analyze a sample of 100 German listed firms from 2002 to 2008, measuring strategy disclosure levels using hand …
Persistent link: https://www.econbiz.de/10010435809
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Let's talk strategy : the impact of voluntary strategy disclosure on the cost of equity capital
Sieber, Tom; Weißenberger, Barbara E.; Oberdörster, … - In: Business research 7 (2014) 2, pp. 263-312
This paper deals with the impact of voluntary strategy disclosure in management reports on the cost of equity capital …. Such an impact is not obvious, as investors might consider strategy information as “cheap talk” and therefore ignore it. We … analyze a sample of 100 German listed firms from 2002 to 2008, measuring strategy disclosure levels using hand …
Persistent link: https://www.econbiz.de/10010414246
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The Relevance of the Performance Indicators in Economic and Financial Diagnosis
Monea, Mirela; Guță, Anca Jarmila - In: Annals of the University of Petrosani, Economics 11 (2011) 4, pp. 207-214
financial performances: profit, profitability ratios, economic added value, investments return, liquidity, cash-flows, resources …
Persistent link: https://www.econbiz.de/10011067127
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Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?
CARDOS, Ildikó Réka; PETE, Stefan - In: Romanian Journal of Economics 32 (2011) 1(41), pp. 151-168
Adherents of ABC/ABM systems claimed traditional management accounting systems generated misleading costs in a contemporary, tumultuous, often changing business environment and implementing ABC/ABM would remedy this. That is why activity-based costing (ABC) and activity-based management (ABM)...
Persistent link: https://www.econbiz.de/10009151159
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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 … future opportunities. We find empirical evidence that changes in current firm profitability and one year ahead sales increase …
Persistent link: https://www.econbiz.de/10011985522
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Los métodos de liquidación en las cooperativas hortofrutícolas
Godoy, Manuel López; Cruces, Francisco López - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 131-159
The particular nature of Spanish agrarian cooperatives makes it very difficult to carry out an exhaustive analysis of their internal management processes. Nevertheless, the great increase in competition in the European agrarian sector in recent years, mainly from Mediterranean countries, means...
Persistent link: https://www.econbiz.de/10005087169