The objective of this study is to investigate the relationship between stock market performance and ownership structure during plummeting and soaring financial markets in a Continental-European setting. Our results demonstrate the importance of ownership concentration, the presence of multiple...

Process-oriented performance management in international business is a highly debated topic. One question repeatedly raised both in theory and practice is whether process-oriented performance management in national and international firms has to be structured (Tsai and Hung, 2009; Bourne et al.,...

Against a backdrop of global accounting harmonization, financial information is required to be useful and trustworthy for investors and other users. This study contributes to establishing whether there is a relationship between the Z-score model for predicting financial distress and the Z Vladu...

The basic purpose of this research is to determine the relevance of the cash flow statement (CFS), also known as statement of cash flows, for analysing a company's financial statements. This has been done by means of an empirical study, showing that, in order to undertake a comprehensive...

This paper examines the international transfer of accounting technology, using seven examples in chronological order. These include double-entry bookkeeping, the true and fair view requirement, and the second income statement. Some overarching features of these transfers are noted. Inventions...