Business-financial decision making represent prime activity of top management. Growing complexity in the business … ,market and rapid technological change require fast and appropriate answer of top management. Confident and efficient system …

Competitiveness at the firm level is a subject of interest not only to managers and policy makers but also academics … relationship between the absorption of EU funds and Polish enterprises competitiveness on the basis of the content analysis … Infrastructure and Development. It is assumed simultaneously that the competitiveness of enterprises is expressed in the term of …

For the Academics there is a difference between the teaching of management control and the practice of controllers. Why … this distinction ? This paper shows that management control is a management performance process. The management control …

We examine how cross-country differences in product, capital, and labor market competition, and earnings management … economic theory. Country differences in labor market competition and earnings management are also related to mean reversion in … earnings management mean revert more slowly for profitable firms and more rapidly for loss firms. Thus, earnings management …

, the lower-cost firm engages in more earnings management than its rival, produces more than it would in a full information … environment, and earns greater profits. Our analysis leads to new, testable relations among earnings management, reported and …