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The value relevance of accounting performance measures for quoted family firms : a study in the light of the alignment and entrenchment hypotheses

Basly, Sami; Saadi, Tayeb - In: European journal of family business 10 (2020) 2, pp. 6-23

Family business literature shows that family and nonfamily firms differ with respect to their financial reporting decisions. However, although the literature on financial reporting in fami - ly firms has developed over the last ten years, it is mostly oriented towards earnings management and...

Persistent link: https://www.econbiz.de/10012434235

Extrinsic and intrinsic factors in the Balanced Scorecard adoption : an empirical study in Portuguese organizations

Quesado, Patrícia Rodrigues; Aibar-Guzmán, Beatriz; … - In: European journal of management and business economics : … 25 (2016) 2, pp. 47-55

In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsic factors and the adoption of the Balanced Scorecard (BSC) by privately-owned Portuguese organizations (large companies and small and medium enterprises). These factors are related to...

Persistent link: https://www.econbiz.de/10011821782

The Balanced Scorecard and beyond – Applying Theories of Performance Measurement, Employment and Rewards in Management Accounting Education

Eisenberg, Paul - 2016

This study applies the prevailing scholarly theories of strategic management, employment decisions, cost accounting and share reward schemes to a panel of questions raised by Colin Drury (2012) in the case study of the fictitious company Integrated Technology Services (UK) Ltd., ITS (UK). The...

Persistent link: https://www.econbiz.de/10012981409

Performance Measurement System Design and Functional Strategic Decision Influence : The Role of Performance Measure Properties

Artz, Martin; Homburg, Christian; Rajab, Thomas - 2017

performance measures to the influence of functional subunits in strategic decision making. Our research model tests the effects of … two types of performance-measure use on functional strategic decision influence: (1) decision-facilitating use and (2) use … performance-measure use on functional strategic decision influence depends on the two properties of the performance measures. We …

Persistent link: https://www.econbiz.de/10014156310

Are Firms Biasing Stakeholder Expectations by Attributing Prior Poor Performance to COVID-19?

Desai, Hrishikesh - 2022

Item 503(c) of the United States Securities and Exchange Commission’s (SEC’s) Regulation S-K requires firms to disclose the ‘most significant’ factors that affect them in their Item 1A risk factor disclosures made in their 10-K (annual) or 10-Q (quarterly) SEC filings. Prior to COVID-19,...

Persistent link: https://www.econbiz.de/10013405752

Performance Management Analytics - The Next Extension in Managerial Accounting

Silvi, Riccardo - 2010

analysis. This challenges management accounting's role in effectively supporting the management decision making process. The …

Persistent link: https://www.econbiz.de/10013139436

Chapter 30 : Real Estate Investment Decision-Making in Behavioral Finance

Beracha, Eli - 2014

The real estate market displays many of the behavioral biases documented in the traditional financial markets. During bull markets, investor overconfidence, optimism, representativeness, and self-attribution bias among others drive prices far above their fundamental values. Conversely, during...

Persistent link: https://www.econbiz.de/10013058367

Chapter 3 : Behavioral Economics, Thinking Processes, Decision-Making, and Investment Behavior

Altman, Morris - 2014

This chapter provides a critical review of behavioral economic approaches to decision-making with a focus on the … thinking processes of investors. It discusses the bounded rationality approach to decision-making as compared to the errors and … biases approach for better understanding decision-making processes and outcomes. The latter focuses on the importance of …

Persistent link: https://www.econbiz.de/10013058481

Deutsche Unternehmen im Reich der Mitte : Entscheidungsprozesse in den Headquarters und ihre Konsequenzen für die Beziehung zu den Tochtergesellschaften

Piotti, Geny - In: Internationale Unternehmungen und das Management …, (pp. 85-113). 2010

Persistent link: https://www.econbiz.de/10008669232

Staying home or moving away? : restructuring efforts within multinational enterprises

Abraham, Filip; Goesaert, Tim; Konings, Jozef - In: The world economy : the leading journal on … 37 (2014) 6, pp. 765-782

Persistent link: https://www.econbiz.de/10010469934