Search Results - subject:"segment"

Did you mean: subject:"segmented" (3,931 results)

Geldflußrechnung, Segmentberichterstattung und Gewinn pro Aktie : US-GAAP, IAS und HGB im Vergleich

Glieder, Harald - 1999

Persistent link: https://www.econbiz.de/10001356417

Segmentberichterstattung - ein Baustein zur Kontrolle und Transparenz im Unternehmensbereich

Böcking, Hans-Joachim - In: Reform des Aktienrechts, der Rechnungslegung und …, (pp. 509-538). 1999

Persistent link: https://www.econbiz.de/10001365604

Segmentberichterstattung im internationalen Umfeld : Analyse der aktuellen FASB- und IASC-Bestimmungen

Frey, Gerd; Mujkanovic, Robin - In: Die Betriebswirtschaft : DBW 59 (1999) 2, pp. 261-275

Persistent link: https://www.econbiz.de/10001373754

Aircel: Distribution Challenges

Mukherjee, Jaydeep; Gupta, Amit; Pande, Bhavesh - In: Vision 16 (2012) 3, pp. 201-211

The case is about the marketing challenge faced by the Head of the Delhi/NCR circle of Aircel Ltd, a telecom company in India. In Delhi circle, the company had achieved a commendable share of users in just two years, but they also had the lowest average revenue per user (ARPU) among the telecom...

Persistent link: https://www.econbiz.de/10011137506

Audit and Non-Audit Fees in Germany – The Impact of Audit Market Characteristics

Köhler, Annette G.; Ratzinger-Sakel, Nicole V. S. - In: Schmalenbach Business Review (sbr) 64 (2012) 4, pp. 281-307

We investigate the impact of three German audit market characteristics on audit and non-audit fees for the years 2005-2007. We find no relation between audit and non-audit fees, which suggests that audit and non-audit fee determination in Germany does not indicate any particular impairment of...

Persistent link: https://www.econbiz.de/10010587699

Corporate diversification, firm value and operating performance: testing the relevance of segment accounting data

Olibe, Kingsley Onwunyiri; Ehie, Ike C.; Strawser, … - In: International Journal of Accounting, Auditing and … 8 (2012) 2, pp. 184-202

This study presents direct evidence on the effect of corporate international activity on firm value and operating accounting income. We find that foreign assets are positively related to firm value and accounting operating income, even after we control for identified determinants of value and...

Persistent link: https://www.econbiz.de/10010670423

Brand associations in the fitness segment of the sports industry in the United States: extending spectator sports branding conceptualisations and dimensions to participatory sports

Williams, Antonio S; Pedersen, Paul M; Walsh, Patrick - In: International Journal of Sports Marketing and Sponsorship 14 (2012) 1, pp. 29-45

The study advances brand association research into participatory sports (i.e. fitness) by examining health club related dimensions and extending research into the United States (US). Data were collected from health club members (n=148) at a branded US fitness facility. Factor and regression...

Persistent link: https://www.econbiz.de/10014811792

Experimental study of implications of SFAS 131: The effects of the new standard on the informativeness of segment reporting

Bar-Yosef, Sasson; Venezia, Itzhak - 2004

This paper analyzes whether the new business segment reporting disclosure rules, SFAS 131, will actually provide …. 25% of the NRG students in Experiment I mention the segment data as being central in their decisions and 33% say they … used segment or sector data. Among the analysts in Experiment II the corresponding percentages are 0% and 60%, respectively …

Persistent link: https://www.econbiz.de/10010306538

Identification of Niche Market for Hanwoo Beef: Understanding Korean Consumer Preference for Beef using Market Segment Analysis

Kim, Renee B.; Boyd, Milton - 2004

Korean Hanwoo beef producers are interested in improving the image of Hanwoo beef for Korean consumers, as the Korean beef market is becoming increasingly open to international competition. This study examines the consumer profile and positioning for the Hanwoo beef product in South Korea. A...

Persistent link: https://www.econbiz.de/10009445090

O processo de sucessão em empresas familiares: um estudo de caso no ramo de laticínios no Sul de Minas Gerais

Rezende, Cristiane Ferreira de; Andrade, Daniela Meirelles - In: Organizacoes Rurais e Agroindustriais/Rural and … 06 (2004) 1

Family Business, or small-holding is a unique form of organization. Existing in the whole world, it generates income and jobs besides significantly moving the economy in several countries. In Brazil, the family business companies have been largely struck by the economic changes in the 1990's,...

Persistent link: https://www.econbiz.de/10005064346