This case study deals with a retail company. It illustrates how the use of customer accounting can improve its profitability and reshape customer relationships. The case also discusses parameters of appropriate transfer pricing and incentive systems. Students can use this case as an illustrative...

The purpose of this systematic literature review is to provide a comprehensive overview of the methods used to measure board diversity. We develop a framework to structure empirical studies and develop an agenda for future research. We selected 61 empirical articles from an initial sample of...

In this study, we explore the drivers of total shareholder returns (TSR) in commercial banks, and investigate whether banks subscribing to Value-based Management (VBM) outperform the non-adopters in terms of TSR. We estimate a TSR model using data from 132 listed commercial European and North...