This study uses text and data mining to investigate the relationship between the text patterns of annual reports published by US listed companies and sales performance. Taking previous research a step further, although annual reports show only past and present financial information, analyzing...

Trotz der großen Beachtung, die Wissenschaft und Praxis den Marken und der Markenbewertung in den zurückliegenden Jahren gewidmet haben, zählt ihre Behandlung im Rahmen der handels- und steuerrechtlichen Rechnungslegung zu den bislang wenig diskutierten Fragestellungen. Die Studie greift...

In the last two decades, the economy has moved from industrial to knowledgebased, with the result that basic economic resources no longer consist of natural resources, capital and labor, but knowledge. In a knowledge based economy, what creates a competitive advantage and value is the resources...

Setting the scene -- Nature and purpose of corporate financial statements -- Companies, shareholders and capital markets -- Early issues in financial reporting -- Financial reporting to c.1800 : the theory -- Financial reporting to c.1800 : the practice -- Nineteenth century issues -- Regulation...

This article examines the periodic information duty of the companies listed on Prague Stock Exchange in relation to the information disclosed within annual reports. The most significant regulatory requirements in force as at December 31, 2013 are identified and divided into several sub-areas -...

This teaching note provides an overview and a technical introduction to the mechanics of financial statement and ratio analysis, and offers an outlook into related areas. The BASF SE financial data 2011 are analyzed to illustrate the techniques of financial performance analysis and discusses...

Inhaltsübersicht Inhaltsverzeichnis.............................................................................................. ΧΠΙ Teil 1 Grundlagen,...

Most of the bankruptcy prediction models developed so far have in common that they are based on quantitative data or more precisely financial ratios. However, useful information can be lost when disregarding soft information. In this work, we develop an automated content analysis technique to...

Inhaltsverzeichnis 1 Einleitung 1 2 Defizite bisheriger Erhebungsverfahren und alternative Möglichkeiten zur Bestimmung des Dienstleistungsanteils 2 ...

"This book illustrates an existing bond between corporate financial performance and corporate financial reporting. It suggests that where goal incongruence, or conflict of interest, exists between the acting parties, there may also be significant variation in their definitions of corporate...