Using a sample of secured syndicated loans, I explore the use of intangible assets as loan collateral and whether this credit practice was an innovation or a negative mutation in the corporate loan market. While intangible assets were not traditionally considered as eligible collateral, I find...

Together with the development of knowledge-based economy, investment in intangibles has been dramatically increasing. Although intangibles are widely recognized as primary value drivers for more firms, as evidence of many studies related to the value relevance or the market valuation of...

Purpose – The purpose of this paper is to provide a descriptive analysis of Balanced Scorecard (BSC) usage among companies on the Thai stock exchange; and to assess the performance effects of this BSC use.Design/methodology/approach – Sample organisations were surveyed through a questionnaire...

This study examines how strategy maps affect balanced scorecard (BSC) evaluators' assessments of managerial performance when there is inconsistent performance on the driver and outcome measures. We find that, when managers achieve target levels of performance on driver but not outcome measures,...

Moods are low intensity affective states that individuals bring to a decision, and may be especially important when the balanced scorecard (BSC) is used for performance evaluation purposes. We propose that financial incentives can motivate decision makers to correct mood congruency biases, in...

We explore how the Balanced Scorecard (BSC), as a management accounting technique, emerged in local practice and was developed and marketed as a global management practice. Drawing on actor network theory (ANT) the paper offers an analytical history of the BSC, emphasizing how its various...

The multiple performance measures included in strategic performance measurement systems (SPMS), including the balanced scorecard, should be selected to represent a set of causally-linked strategic drivers and outcomes (Ittner and Larcker 2001, 2005; Chenhall 2005; Kaplan and Norton 1996). The pattern of...

This article presents a survey on the critics to the Balanced Scorecard (BSC) implementation in private organizations and the opinion of Brazilian executives from three different enterprises about these critics. As for Kaplan and Norton (1997) proposal, some outlines were not followed by the...

This study aimed at identifying the extent of applying the Balanced Scorecard to assess performance of Al-Aqsa Media Network Institution (AMNI). The study used primary and secondary data to achieve objectives of the study. A questionnaire was distributed to a sample of (65) employees. The study...

The paper treats practical and theoretical aspects of the applied strategic analysis having been developed by the author utilized by an organization in the process of its strategic after-sales service aspects research, the after-sales service score, basing on the score of the same name of the...