This study empirically investigated the ERM Implementation model and proposed framework to identify and manage risks in Oil and Gas Sector in Malaysia. The study examined the role of ERM framework implementation in improving business performance by utilizing Economic Value Added as a measurement...

Distorted performance measures in compensation contracts elicit suboptimal behavioral responses that may even prove to be dysfunctional (gaming). This paper applies the empirical test developed by Courty and Marschke (2008) to detect whether the widely used class of Residual Income based...

Housing affordability problems are expected to increase for Austrian households because housing costs have been rising dynamically over the last years. Households who moved more recently are expected to be affected the most. Previous research has identified younger households as also being prone...

Appropriation and appropriability in open source software / Linus Dahlander -- Formal institutional contexts as ownership of intellectual property rights and their implications for the organization of commercialization of innovations at universities : comparative data from Sweden and the U.K. /...

This study aims at contributing to the ongoing debates on the bracket creep, whether Germany needs an integration of inflation indexation into its personal income tax system in order to re-duce distortions of tax liabilities and additional tax burdens. On the other hand, Germany has continuously...

The paper is oriented to the area of management and decision making of company owners and managers. The absolute synthetic performance criterion Economic Value Added represents the criterion of the residual income and managerially measured profit. Concrete questions must be solved with the...

Distorted performance measures in compensation contracts elicit suboptimal behavioral responses that may even prove to be dysfunctional (gaming). This paper applies the empirical test developed by Courty and Marschke (2008) to detect whether the widely used class of Residual Income based...

This study investigates the importance of economic value added for the shareholders wealth maximization. Economic value added (EVA) is a value based performance measurement tool that inclines the agency conflict issues between managers and shareholders. Using a sample of 28 construction public...

In the article oneself there is developed a practical and applied model binding the lagging (financial) and leading (non-financial) indicators in the assessment of the activity of the enterprise and its future development. The conducted empirical analysis demonstrates a strong dependency and...

This discussion paper resulted in a publication in the 'Journal of Economics and Management Strategy', forthcoming.<P> Distorted performance measures in compensation contracts elicit suboptimal behavioral responses that may even prove to be dysfunctional (gaming). This paper applies the empirical...</p>

The manner in which resources are allocated, the generation of cash through present resources and the allocation of new liquidities derive from a company's cost-benefit analysis, which is part of management control. The modern financial theory changes the company management objective of...

After initially depicted the multidimensionality of organizational performance, I use a pooled dataset of 1204 observations across the years 2005, 2006 and 2007. The observations included in the analysis have all non-missing data. An initial selection from a much larger dataset has been...

The article justifies increase of the role of strategic financial planning in trading companies under modern economic conditions, which form new challenges for traditional management systems. On the basis of analysis of existing approaches to organisation of strategic financial planning the...