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Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of … private and public sector involvement in the accounting standard setting process to date, and recourse to regulatory theory …
Persistent link: https://www.econbiz.de/10009483264
While aggregate earnings should affect aggregate stock returns, standard portfolio theory predicts that the cross …
Persistent link: https://www.econbiz.de/10009440958
This paper studies the effects of capacity utilization on accounting profit margins and stock returns. Since accounting profit margins represent the average profit per unit and not the economists' concept of unit contribution margin, the marginal/variable profit per unit, a firm with idle...
Persistent link: https://www.econbiz.de/10009441203
Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in Leadership and Organization Development Journal, published by and copyright MCB Up Ltd.
Persistent link: https://www.econbiz.de/10009455050
The objectives of this study were to evaluate the viability and sustainability ofpreferential procurement in the metals and engineering sector. Preferentialprocurement is one of the seven elements of Broad–Based–Black EconomicEmpowerment (BBBEE) and seeks to encourage companies to procure...
Persistent link: https://www.econbiz.de/10009455943
autonomy and a focus on liquidity and cost-cutting. Second, we examine from the viewpoint of stakeholder theory how firms can …
Persistent link: https://www.econbiz.de/10009480902
slavery is illegal, economic theory states that control systems substitute for integration through a balanced structure to …
Persistent link: https://www.econbiz.de/10009484052
Informationen für das operative Controlling liefert.Da zwischen den Banken in den letzten Jahren ein erhöhter Wettbewerbsdruck zu …
Persistent link: https://www.econbiz.de/10009434156
besondere Controlling-Kenntnisse, soweit in das Thema einführen, dass sie in der Lage sind einMarketingcontrollingsystem in … Theorie - Beschreibung und Einordnung der Problemstellung: dieser Abschnitt soll das notwendige theoretische Grundverständnis …
Persistent link: https://www.econbiz.de/10009434164
nicht vorhanden
Persistent link: https://www.econbiz.de/10009434225