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An assessment of corporate governance reforms in Italy based on a comparative analysis of earnings management

Campa, Domenico; Donnelly, Ray - In: Corporate Governance 14 (2014) 3, pp. 407-423

Purpose – The purpose of this paper is to evaluate the impact of corporate governance reforms in Italy. Design/methodology/approach – The authors argue that the effectiveness of corporate governance can best be assessed with reference to the choices made by management or controlling...

Persistent link: https://www.econbiz.de/10014695581

Shifting the paradigm of return on investment: a composite index to measure overall corporate performance

Bardy, Roland; Massaro, Maurizio - In: Corporate Governance 13 (2013) 5, pp. 498-510

be attained. Practical implications – For practitioners in both the statistics profession and management accounting who …

Persistent link: https://www.econbiz.de/10014695592

Accounting for good governance: the fair value challenge

Dixon, John; Frolova, Yuliya - In: Corporate Governance: The international journal of … 13 (2013) 3, pp. 318-331

Purpose – The purpose of this paper is to describe and analyze the accounting standards reforms that have moved the … accounting profession away from rules‐based towards principles‐based accounting practice and financial reporting, and to explore … financial misstatements. Design/methodology/approach – The paper critically reviews the internationally accepted accounting …

Persistent link: https://www.econbiz.de/10014695823

The missing link between BPM and accounting

Sonnenberg, Christian; vom Brocke, Jan - In: Business Process Management Journal 20 (2014) 2, pp. 213-246

Purpose – The purpose of this paper is to integrate business process management (BPM) and accounting on a conceptual …” approach to accounting theory, builds on the REA accounting model that has been adapted for the design of a process accounting … systems (PAIS) to enable process-oriented accounting. The PAM is specified as a light weight data structure that is intended …

Persistent link: https://www.econbiz.de/10014688822

Enhancing risk measurement capabilities

Garside, Thomas; Nakada, Peter - In: Balance Sheet 8 (2000) 3, pp. 12-17

Examines the rapid advances in risk measurement capabilities of financial institutions with the Basle Accord standards firmly in mind. Gives firm guidelines from the Basle Committee and recommendations and examples. States many financial institutions have developed methods for relating risk to...

Persistent link: https://www.econbiz.de/10014689034

The risk of risk

Eccles, Robert; Herz, Robert; Keegan, Mary; Phillips, David - In: Balance Sheet 9 (2001) 3, pp. 28-33

This is an exclusive extract from The ValueReporting Revolution: Moving Beyond the Earnings Game, a new book published by John Wiley & Sons, Inc., and written by four senior PricewaterhouseCoopers experts. In this extract they discuss the dilemma of risk management and risk reporting. They argue...

Persistent link: https://www.econbiz.de/10014689067

Balancing the odds: stochastic accounting

Mainelli, Michael; Harris, Ian - In: Balance Sheet 10 (2002) 2, pp. 22-27

The use of a deterministic numeric paradigm in auditing and accounting may well be the root cause of many current … problems. This paper argues that risk‐based accounting methods should start using probabilistic inputs which would show … resultant distributions as output. “Stochastic accounting” would better inform users of financial information. Although this …

Persistent link: https://www.econbiz.de/10014689077

Accounting in three dimensions: a case for momentum

Melse, Eric - In: Balance Sheet 12 (2004) 1, pp. 31-36

To this day, triple‐entry accounting and momentum accounting are seldom applied. We regret this because of the growing … to the question if we can improve the reliability and effectiveness of accounting in general, and financial statements in … particular. This paper may contribute in to a better understanding of the concept that underpins momentum accounting. We present …

Persistent link: https://www.econbiz.de/10014689136

What color is your balance sheet? The relevance and explanatory power of wealth accounts

Melse, Eric - In: Balance Sheet 12 (2004) 4, pp. 17-32

materiality of accounting information. Instead of computing accounting ratios separately, we apply multivariate analysis as to …

Persistent link: https://www.econbiz.de/10014689161

Management control in accounting outsourcing services

Aman, Aini; Maelah, Ruhanita; Amiruddin, Rozita; … - In: Business Strategy Series 14 (2013) 2/3, pp. 43-49

Purpose – The purpose of this paper is to provide evidence of accounting outsourcing practices in Malaysia and the … that the primary reason for engaging in accounting outsourcing was to gain quality accounting service from the experts …. Research limitations/implications – The identification the control strategies in the accounting outsourcing process is useful …

Persistent link: https://www.econbiz.de/10014689522