Many studies illustrate the increasing power of financial officers in organisations, as related to a universal and inevitable process of financialisation. Through an ethnographic study, we tried to analyse concrete impacts on daily practices of this trend. We showed that the trajectory of...

Der Beitrag untersucht die Kommunikation von Innovationskompetenzen deutscher Unternehmen: Im Mittelpunkt der Ausfuehrungen steht die uebereinstimmung von faktischer Innovationskompetenz mit der externen Berichterstattung des Unternehmens ueber seine Innovationen und seinen Innovationserfolg. Im...

The characteristic of long value chain, high-risk, high cost of research and development are belong to high knowledge based content in the biotech medical industry, and the reliability of biotechnology industry's financial statements and the earnings management behavior conducted by the...

This paper compares three valuation models – discounted dividends, discounted cash flow, and residual earnings – using financial and accounting data from Brazilian companies, during the period of 1995 to 2004. These approaches should be theoretically equivalent when the respective companies'...

This paper aims to revisit and reinforce the early-development of Farmers Fox theory (Reddy et al. 2014a) through analyzing three cases in cross-border inbound acquisitions stream. A qualitative case method is adopted to explore findings from sampling cases include Vodafone-Hutchison telecom...

This paper explores methods of applying resilience theory to a case study of natural resource management and the cultural landscape of upland and alpine pasture in northern Italy. We identify that the close interaction between alpine pastures and its managers offers a strong fit with the concept...

External auditors: the reassessment of the traditional approach of auditing within public administration represents a paper focused on the high importance of implementing the external auditor’s usage, in order to improve the quality and accuracy of public entity’s activities. Therefore,...

This study proposes an application of two models based on non-classical logic, the paraconsistent logic and the fuzzy logic, in company profitability analysis. We conduct interviews with market specialists in order to identify the main explanatory variables related to company profitability and...

This paper investigates stickiness costs in chemical and other basic industries in Indonesia. The survey sample consists of 58 of the 59 companies classified as chemical and basic industries listed in Indonesian Stock Exchange in 2014. Non-production costs (selling, general and administration...

The aim of this paper is to study the emergence of a new occupation globally. From 1999 to 2016, a global occupation of GHG accounting professionals emerged around the globe in all five continents, and both developed and developing countries. The individual GHG accounting professionals who we...