This book integrates elements from agency theory and signalling theory and draws upon recent changes in the Australian payout policy and incentives pay for risk-averse employees to provide theoretical and empirical analyses that explain the paradox of the popularity of on-market stock buyback activities in a market environment characterised by reasonably high share prices.
Accountability, Social Responsibility and Sustainability addresses the broad and complicated interactions between organisational life, civil society, markets, inequality and environmental degradation through the lenses of accounting, accountability, responsibility and sustainability.
This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the power of data-driven customer insights in management accounting and financial reporting systems.
In today's rapidly evolving digital landscape, technology has permeated every aspect of our lives, revolutionizing the way we communicate, work, and interact with the world around us.
When the global financial crisis broke, central banks in both the US and the UK undertook massive asset purchase programmes which resulted in considerable increase in assets.
The world has moved on in the advanced economies where credit based financial systems coupled with malleable accounting systems disconnect capitalization and wealth accumulation from GDP trajectories and financial surplus.
The Synergy of Microfinance underlines the significance of innovative financial and risk management tools and non-financial complementary services by microfinance institutions in poverty alleviation.
How to make sound investment decisions: This book is based on long-term experience with students, especially at the School of International Business of Bremen University of Applied Sciences.
The credit card industry today is a multi-trillion dollar business that employs hundreds of thousands of people across the globe and impacts literally billions of people every day.
Der Sammelband stellt aktuelle Entwicklungen in Wissenschaft und Praxis – immer aus dem Blickwinkel des Finanz- und Rechnungswesens und des Controllings - umfassend und gleichzeitig fokussiert dar.
Anhand eines fiktiven Forschungs- und Entwicklungsprojekts (FuE) untersucht Saskia Bardens die finanzielle Vorteilhaftigkeit von einer input- und output-orientierten steuerlichen Förderung und simuliert deren Verlauf mithilfe der Monte-Carlo-Methode.
Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization's stakeholders.
As the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations.
Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems.
Blockchain technology and artificial intelligence (AI) have the potential to transform how the accounting and financial services industries engage with the business, stakeholder and consumer communities.
International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national.