Firm Performance. Design/methodology/approach – This study entails Australia, The United States of America and The United …

Purpose – This paper develops a discussion looking at the financial performance trends of Corporate USA. Design …

managerial accounting converge in terms of ultimate interest for the company, i.e. value creation and performance increase in a …

managerial accounting converge in terms of ultimate interest for the company, i.e. value creation and performance increase in a …

This paper examines whether issuing management earnings guidance motivates a firm to raise its level of performance … hone the firm’s production function to raise firm performance. We find that firms alter their operating activities to … increase performance rather than manipulating their accruals. The enhancement in firm performance from using managerial …

. The paper presents the most important aspects, into a synthetically manner, regarding the company expenses analysis … analysis and methods used in the expenses analysis. Theoretical background is completed by a suggestive case study, moreover …The profit and loss account summarizes all revenues earned and expenses of an accounting period and reports the results …

economic analysis. The novelty of this study consists in the specific calculation of performance indicators based on annual …This study begins with definitions for the concept of performance and its components. Also, based on the profit and … loss account for the period 2004-2010 of company X, we determined the performance indicators for frozen assets, current …

normes de reporting de la performance financière. Intitulé à l'origine « Performance Reporting » et se référant à une …'introduction du comprehensive income dans le cadre du projet Performance Reporting au regard des critères de qualité de l … performance : le résultat net, le résultat opérationnel et le comprehensive income. Nous mettons empiriquement en évidence : (1 …