Download or read book Strategic Accounting Disclosure written by Phillip C. Stocken and published by Now Publishers. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reviews the analytic accounting disclosure literature to identify guidelines for disclosing financial information, factors that investors may recognize, and characteristics of useful information that policy-makers and regulators should consider when specifying what information sets firms should disclose

Download or read book Auditing Ecosystem and Strategic Accounting in the Digital Era written by Tamer Aksoy and published by Springer Nature. This book was released on 2021-06-14 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.​

Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

Download or read book Strategy Is Destiny written by Robert A. Burgelman and published by Free Press. This book was released on 2020-03-24 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: How did a pioneering company in the semiconductor industry not only survive but thrive in the face of the explosive change and upheavals that forced it to transform itself twice in the course of its thirty-year history? The answer lies in the quality of its strategy-making process, contends leading strategic management scholar Robert A. Burgelman in this extraordinary book based on an exhaustive twelve-year study he conducted inside Intel Corporation. At once a history of strategy-making at Intel as well as a strategy-making field manual that any high-technology manager will need to consult frequently, Strategy Is Destiny truly describes strategy-in-action as the way of life of senior executives in the corporation of the future.

Download or read book Accounting Disclosure and Real Effects written by Chandra Kanodia and published by Now Publishers Inc. This book was released on 2007 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kanodia presents a new approach to the study of accounting measurement that argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources.

Download or read book Strategic Financial and Investor Communication written by Ian Westbrook and published by Routledge. This book was released on 2014-04-03 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today's aggressive marketplace, listed companies can no longer rely on their numbers to do the talking. If companies can't communicate their achievements and strategy, mounting research evidence suggests, they will be overlooked, their cost of capital will increase and stock price will suffer. In Strategic Financial and Investor Communication: the stock price story Ian Westbrook, principal of Australia's leading independent financial communications firm, argues just this: stock price is more a story than a number. Moreover, the book will teach you how to tell your own story by guiding you through the fast-paced world of financial corporate communication with a professional's pragmatism as well as academic rigour. Whether you're a student or a professional of PR, investor relations or corporate communications, this much-needed guide will teach you how to tell a compelling story about your company that the stockbroker, fund manager and corporate media cannot ignore.

Download or read book Non Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Download or read book Using Strategy Analytics for Business Value Creation and Competitive Advantage written by Kautish, Sandeep Kumar and published by IGI Global. This book was released on 2024-07-26 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the field of strategic management and business intelligence, a formidable challenge is present—conventional decision-making processes, heavily reliant on internal and external reports, struggle to meet the demands of this data-driven era. As organizations grapple with the increasing influx of data, the imperative for a strategic shift becomes undeniably apparent. Using Strategy Analytics for Business Value Creation and Competitive Advantage helps to guide leaders in extracting value, structuring complex problems, and crafting robust business strategies. Scholars and industry experts alike will find within the pages of this comprehensive guide a roadmap to navigate the intersection of organizational strategy and analytics, ultimately unlocking the key to business brilliance. Using Strategy Analytics for Business Value Creation and Competitive Advantage stands as a testament to the commitment to addressing the prevailing challenges in strategic decision-making. Tailored for researchers, academicians, industry experts, and scholars, the book delves into the intricacies of strategy analytics, offering transformative insights for those seeking a competitive edge in the evolving business landscape. Capturing the essence of this exploration, the transformative potential of strategy analytics is encapsulated in this valuable resource.

Download or read book Guide to Strategic Management Accounting for managers written by Shigeaki Takai and published by IFC Consulting Ltd.. This book was released on 2021-06-21 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management accounting that creates change resilience and enhances financial strength and profitability It has been one year and three months since WHO recognized the new coronavirus as a pandemic on March 11, 2020. The infection of the new coronavirus has spread all over the world, and the social and economic conditions of the globalized world have been severely damaged, and its vulnerabilities have been highlighted. - Deterioration of break-even point due to decrease in sales - Expanding the gap between management and on-site awareness due to the impact of the COVID-19 - Increasing number of internal frauds, fraudulent accounting of overseas subsidiaries, and inadequate internal control - Roadmap, goal setting and concrete measures for the realization of a carbon-free society Under these circumstances, what is most needed is the ability to respond to change by making use of hypotheses and verifications, in addition to the wisdom accumulated in the past, such as failure experiences and success experiences. In order to build a corporate structure that responds to change, it is necessary to manage change points by narrowing the pitch rather than managing goals. To that end, it is urgent to align the common operation cycle weekly, chain conventional management indicators (financial indicators and non-financial indicators), and manage the cockpit with the idea of ​​the Balanced Scorecard. As an inventory-centric management consultant, I advocate management accounting that can be used as an immediate force by connecting the management team and the field. In particular, as an evangelist of CCC (cash conversion cycle) and IFC (inventory freshness management) based on the latest case studies of more than 100 Japanese, American and European companies, we explain to executives, business managers, practitioners and students in an easy-to-understand manner in this book. In addition to the decarbonized society, this book also mentions food issues, marine plastic issues, and clothing disposal issues as non-financial information. Table of contents Chapter 1 Management Accounting and Corporate value creation index (1) Management Accounting and Financial Accounting (2) Fixed costs, Variable costs and Break-even point management (3) Corporate value management indicators, especially ROE, ROIC and case studies Chapter 2 Working capital and Cash Conversion Cycle (CCC) (1) Positioning of CCC (2) CCC comparison between Japan and U.S. and case studies (3) Inventory turnover days as key SCM management indicator (4) Change-responsive company under COVID-19 Chapter 3 The relation between Inventory and finance (1) What is inventory management? (2) Inventory from financial perspectives Profit and Loss statement and Inventory Balance sheet statement and Inventory Cash Flow statement and Inventory (3) Stock-out-rate, Appropriate inventory level and Inventory evaluation Chapter 4 Non-Financial Information (1) ESG and SDGs (2) Food problem, Ocean plastic problem (3) Paris Agreement (greenhouse gas emissions) (4) Decarbonized society: World trends and the position of the Japanese government (5) International organizations related to the environment (TCFD, SBT Initiative, RE100) Chapter 5 Reduction of accounting fraud risks (1) Increasing accounting fraud risks and countermeasures (2) Fraud triangle (opportunity, motivation, justification) (3) Kanebo's accounting fraud and Toshiba's accounting fraud (4) Accounting fraud of overseas subsidiaries (5) Prevention measures for accounting fraud Chapter 6 Effective Measures (1) PSI (production, sales and inventory) management (2) Freshness management of inventory and cash (inventory, accounts receivable, accounts payable) (3) Inventory dollar control and Inventory unit control (4) Weekly operation cycle (5) Measures to improve CCC (6) Physical inventory event involving management staffs (7) Inventory diagnosis clinic (8) Chain of visualization of management and visualization of autonomy Chapter 7 Effective management methods (1) Kyocera's Amoeba Management (2) IDC (Inventory Driven Costs) and RONA(Return on net assets) management (3) Balanced scorecard (4) Six Sigma method (5) ABC analysis (activity-based costing) and ABM (activity-based cost management) (6) Effective IT solution and promotion system Chapter 8 Key issues in Japanese commercial practices and accounting system (1) Month-end closing and next month-end payment (2) Monthly accounting system

Download or read book Mandatory Non financial Risk Related Disclosure written by Stefania Veltri and published by Springer Nature. This book was released on 2020-07-31 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the impact of the disclosure of non-financial risk, which could be seen as the most relevant non-financial information (NFI), in the aftermath of the 2014/95/EU Directive. The author analyses whether the switch from voluntary to mandatory NFI enhance the quality of disclosed NF risk-related information and the usefulness of the risk disclosure for investors. The book focuses specifically on the mandatory disclosure of non-financial (NF) risks as required by the EU Directive for listed Italian companies, investigating both the state of art of its disclosure and its usefulness for investors. In doing so, the book contributes to fill two relevant gaps in risk literature. The first research gap is related to the insufficient investigation of the disclosure of NF risks. Companies mandated to disclose risk-related information focused mainly on financial risks, in spite of the width of the definition of risk, conceived as information about any opportunity, danger, threat, or exposure that has or could impact the company in the future. The second gap is that empirical evidence about the effects of corporate risk disclosures is still limited, and the potential benefits of the disclosure of information on risks have not been fully explored. In particular, the relationship between risk disclosures and firm value is under researched, as the risk literature mainly focuses on the incentives question, related to the motives for which companies decide to disclose. The research in this book focuses on Italy, a country that provides a unique opportunity to examine the impact of mandatory NF risk disclosure on firm market value, being one of the biggest industrial European countries that had not mandatory legislation for NFI disclosure, and also one of the leading countries in voluntary corporate social responsibility (CSR) reporting at an international level. It has been carried out in the fiscal year 2017, the first year of the application of the mandatory NF disclosure for obliged Italian listed PIEs. The book contributes both to the measurement literature, as it presents a self-constructed quality NF risks and to the value relevance analysis literature, providing evidence of the usefulness of financial and non-financial risk-related disclosures in the Italian context.

Download or read book The Oxford Handbook of Corporate Reputation written by Michael L. Barnett and published by Oxford University Press, USA. This book was released on 2012-07-19 with total page 523 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook offers a diverse set of scholarly perspectives on the nature of corporate reputation: what it is, where it comes from, and how it may be managed to create and protect corporate as well as societal value. Written and organized in an accessible way, it assesses the current state of the field and provides guidance for future research.

Download or read book Strategic Financial Management written by Muhammad Ali and published by Emerald Group Publishing. This book was released on 2024-10-25 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Investigating theoretical frameworks, identifying problems, and discussing implications for managers, entrepreneurs, and policymakers, regulatory changes and compliance challenges are dissected in this book, providing a timely guide for managers to navigate the evolving regulatory landscape.

Download or read book Perspectives in Marketing Innovation and Strategy written by Philip Kotler and published by Taylor & Francis. This book was released on 2023-09-29 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides guidelines for the pragmatic integration of new marketing tools and business strategies for managers, researchers and students to implement innovative strategies in various industries. Practical and actionable guidance is key to achieving high standards of strategic marketing across different organizations. This book offers a comprehensive overview of the application of diverse tools and strategic practices in the finance, e- commerce, fashion, entertainment and tourism industries, among others. It provides deep insights into consumer behaviour through extensive research and analysis in different sectors of business, especially during the COVID- 19 pandemic, as well as industry perspectives on shifts in consumption practices. It assesses buying behaviour and trends, demographic classifications, operational practices and the integration of technology in marketing and strategy. Part of the Contemporary Management Practices series, this book will be useful to practicing managers, researchers and students who are interested in marketing, business studies, management studies, innovation and business strategy and communications.

Download or read book Strategic Business Planning for Accountants written by Dimitris N. Chorafas and published by Elsevier. This book was released on 2006-10-25 with total page 635 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the practice of strategic business planning, including its functions, methods, tools, and the way in which they are employed. It does so in a practical way through case studies, which help in demonstrating how to innovate in order to overcome obstacles and cover new and evolving challenges.The book is divided into six parts : • part 1 focuses on the strategic plan, as master plan of the enterprise • part 2 covers the management functions whose able execution makes the difference between success and failure: forecasting, planning, organizing, staffing, directing, and controlling • part 3 demonstrates that modern accounting rules, promoted by IFRS and US GAAP, not only assist in strategic financial planning but also provide a solid basis for management supervision and control • part 4 brings your attention the fact that costs matter. Strategic business plans that pay little or no attention to cost factors are doomed • part 5 addresses the issues associated with strategic products and markets. These range from research and development to market research, product planning, the able management of marketing functions, and sales effectiveness• part 6 concludes the book with an emphasis on mergers, acquisitions, and consolidations and the risks associated with an M&A policyChief executives, operating officers, treasurers, financial officers, budget directors, accountants, auditors, product planners, marketing directors, and management accounting specialists will find this book of practical examples helpful to their decisions and to their work.* Shows the factors to consider when planning how to take your company to the next level, from identifying and making strategic choices to capital allocation and financial planning. All from a professional accountant's perspective and in their language* Full of case studies to help you relate your ideas to what other major companies have done before, including IBM, Delta Airlines, and Bloomberg - so you can learn from their success or failure* Shows why strategic cost control is good governance, why and how to account for the cost of risk and how IFRS relates to strategic accounting principles

Download or read book International Financial Reporting Standards and New Directions in Earnings Management written by Oliveira, Jonas da Silva and published by IGI Global. This book was released on 2019-03-22 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.

Download or read book Japan Investment and Business Guide Volume 1 Strategic and Practical Information written by IBP, Inc. and published by Lulu.com. This book was released on 2013-08 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: Japan Investment and Business Guide Volume 2 Business, Investment Opportunities and Incentives

Download or read book Accounting for Risk Hedging and Complex Contracts written by A. Rashad Abdel-Khalik and published by Routledge. This book was released on 2013-10-08 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the exponential growth in financial derivatives, accounting standards setters have had to keep pace and devise new ways of accounting for transactions involving these instruments, especially hedging activities. Accounting for Risk, Hedging and Complex Contracts addresses the essential elements of these developments, exploring accounting as related to today's most relevant topics - risk, hedging, insurance, reinsurance, and more. The book begins by providing a basic foundation by discussing the concepts of risk, risk types and measurement, and risk management. It then introduces readers to the nature and valuation of free standing options, swaps, forward and futures as well as of embedded derivatives. Discussion and illustrations of the cash flow hedge and fair value hedge accounting treatments are offered in both single currency and multiple currency environments, including hedging net investment in foreign operations. The final chapter is devoted to the disclosure of financial instruments and hedging activities. The combination of these topics makes the book a must-have resource and reference in the field. With discussions of the basic tools and instruments, examinations of the related accounting, and case studies to help students apply their knowledge, this book is an essential, self-contained source for upper-level undergraduate and masters accounting students looking develop an understanding of accounting for today’s financial realities.