Download or read book Proceedings of the International Conference Theory and Applications in the Knowledge Economy TAKE 2019 written by Florian Kragulj and published by Eduardo Tomé. This book was released on 2019-07-10 with total page 855 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreword Ten years is a long time. In 2009 a bunch of friends gathered in Portugal for a conference that was to precede TAKE. In 2011 we repeated. Then, after a strange sequence of events, we finally organized TAKE for the first time in 2015 in Aveiro, followed by Zagreb, Poznan and now Vienna. Florian Kragulj was in the first TAKE in Aveiro and from the start showed the highest level of enthusiasm and professionalism in the event. These characteristics were kept alive during all the 15 or so months during which we organized TAKE 2019. That this edition of TAKE involves several entities linked with academia, i.e. WU Vienna University of Economics and Business, the Austrian Economic Chamber and the Institute for Applied Research on Skilled Crafts and Trades (IAGF). This in itself a big success and a sign of the Conference improvement. Also, we may see, by analysing the papers and in particular the streams, that TAKE has been following the economic times, and this year we have several papers on the Gig Economy. Only good conferences adjust, the others get stuck in time. And success in Conferences is about teams. And in TAKE that team, is indeed, a very large group of people including the co-chairs, the local organizing team, the material organizers (Book of Abstracts and Proceedings), the stream leaders, and the paper reviewers – without all these persons nothing could have been done. And finally we had to depend on the authors, and their willingness to work with us. Without the work of these large dozens of devoted and skilled people TAKE 2019 would not have existed. May I also mention that this time and with Florian’s impulse and skill the organization of TAKE was improved in technological terms – in short we became techno – we used a website to deliver the mail list, a website to receive the scientific material and another website to receive the fees. All these were investments that eventually paid of, and that will guarantee a more stable organization for TAKE in the future. And we owe it to Florian. However, as the Human Resource Development part of TAKE (and more than anyone Gary Mc Lean) would remind us – “We are humans, Eduardo”, and technology helps, but in the end, is attention to detail, capacity to deal with the bizarre and to accommodate the weirdness making sometimes the impossible possible that differentiates a good conference, made doing things right, from an excellent conference, based in doing the right things. And on this last matter, believe me, we in TAKE are among the best in the world, because apart from being outstanding scholars, and good colleagues, we are an amazing group of friends, and friendship is the best way to turn good conferences into outstanding ones. Many thanks, from the heart and enjoy the Conference. Eduardo Tomé Conference Chair, Universidad Europeia Lisbon, July 2019, Lisbon, Portugal

Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE Publications. This book was released on 2016-06-04 with total page 673 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.

Download or read book An Analysis of Issues Related to Accounting for the Impairment of Long lived Assets and Identifiable Intangibles written by Financial Accounting Standards Board and published by . This book was released on 1990 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Managerial Incentives and Corporate Governance written by Musbau Kolawole Kayode and published by . This book was released on 2015-09-10 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research paper from the year 2015 in the subject Business economics - Accounting and Taxes, grade: A, Atlantic International University (SCHOOL OF BUSINESS AND ECONOMICS), language: English, abstract: Corporate governance involves different checks and balances with the ability to influence the incentives and monitoring of a firm's management. Sound corporate governance is predominantly essential when a firm's management is different from its ownership. Randall (2009) argued that in the absence of appropriate corporate governance, managers who are separate from a company's ownership may not be incentivized to work hard towards achieving shareholders' goal of maximizing profits. Instead, non-owner managers might end up lavishly spending money and other resources in ways that directly benefits themselves, for example on perks, and living an expensive life. Surprisingly, some other managers may be tempted to spend firm's money to accumulate personal wealth through frauds or theft.

Download or read book The Effects of Bonus Schemes on Accounting Decisions written by Paul M. Healy and published by Createspace Independent Publishing Platform. This book was released on 2017-08-08 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: Earnings-based bonus schemes are a popular means of rewarding corporate executives. Fox (1980) reports that In 1980 ninety percent of the one thousand largest U.S. manufacturing corporations used a bonus plan based on accounting earnings to remunerate managers. This paper tests the association between managers' accrual and accounting procedure decisions and their Income-reporting Incentives under these plans. Earlier studies testing this relation postulate that executives rewarded by bonus schemes select Income-Increasing accounting procedures to maximize their bonus compensation. Their empirical results are conflicting. These tests, however, have several problems. First, they Ignore the earnings' definitions of the plans; earnings are often defined so that certain accounting decisions do not affect bonuses.

Download or read book Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation to 25 Pages 26 to 50 Pages 51 to 75 Pages 76 to 100 Pages 101 to 120 written by Amy Yunzhi Zang and published by ProQuest. This book was released on 2000 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

Download or read book Management Control Systems written by Kenneth A. Merchant and published by Pearson Education. This book was released on 2007 with total page 876 pages. Available in PDF, EPUB and Kindle. Book excerpt: With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems is the ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.

Download or read book Global Financial Development Report 2015 2016 written by The World Bank and published by World Bank Publications. This book was released on 2015-08-31 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global Financial Development Report 2015/2016 focuses on the ability of financial systems to sustainably extend the maturity of financial contracts for private agents. The challenges of extending the maturity structure of finance are often considered to be at the core of effective, sustainable financial development. Sustainably extending long-term finance may contribute to the objectives of higher growth and welfare, shared prosperity and stability in two ways: by reducing rollover risks for borrowers, thereby lengthening the horizon of investments; and by increasing the availability of long-term financial instruments, thereby allowing households to address their lifecycle challenges. The aim of the report is to contribute to the global policy debate on long-term finance. It builds upon findings from recent and ongoing research, lessons from operational work, as well as on inputs from financial sector professionals and researchers both within and outside the World Bank Group. Benefitting from new worldwide datasets and information on financial development, it will provide a broad and balanced review of the evidence and distill pragmatic lessons on long-term finance and related policies. This report, the third in the Global Financial Development Report series, follows the second issue on Financial Inclusion and the inaugural issue, Rethinking the Role of the State in Finance. The Global Financial Development Report 2015/2016 will be accompanied by a website worldbank.org/financialdevelopment containing extensive datasets, research papers, and other background materials as well as interactive features.

Download or read book Positive Accounting Theory written by Ross L. Watts and published by . This book was released on 2004 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Dissertation Abstracts International written by and published by . This book was released on 2006 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The International Journal of Accounting written by and published by . This book was released on 2001 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2006-12-08 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope

Download or read book The Analysis and Use of Financial Statements written by Gerald I. White and published by John Wiley & Sons. This book was released on 2002-12-30 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.

Download or read book American Doctoral Dissertations written by and published by . This book was released on 1998 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Convergence of Capital Measurement and Capital Standards written by and published by Lulu.com. This book was released on 2004 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: