"This book explores national and international controversial debates regarding the configuration and use of accounting and finance information, both internally, within economic entities, and through third parties"--

Cover -- Zum Inhalt/Zu den Autoren -- Titel -- Impressum -- Preface -- Objectives and structure of the book -- Contents -- Controlling as the Foundation of Performance Management -- Introductory Remarks -- Further reading -- 1. Nature and Structure of Controlling -- 1.1 Chapter objectives -- 1.2...

We investigate the relevance of accounting information for bondholders. Our results imply that the credit markets access the firm's default information through accounting signals. This information is reflected through cash flow (CF) and discount rate (DR) news. Specifically, the sensitivity of...

Dieses Buch befasst sich mit den theoretischen Grundlagen, die für die Erstellung der E-Bilanz von elementarer Bedeutung sind. Anhand von einfachen verständlichen Anwendungsfällen wird aufgezeigt, wie die Anforderungen der E-Bilanz in der Praxis umgesetzt werden sollen. Dies erfolgt mit der...

The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various aspects of modern markets are presented. In particular, the...

The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various aspects of modern markets are presented. In particular, the...

Although traditional economy more SMEs seem to be effective only run on intuition, judgments and experience, without recourse to another information system than the one represented by some accounting data as mandatory (Dupuy, 1987) , the frequent absence of these tools can explain more...

This study tests the head of departments’ perception towards the relationship between applying accounting information systems and production activities. The results show a positive significant relationship between AIS and production activities (i.e. production design, production planning and...