Enterprise Risk Management, governance systems and accounting practices are currently being applied to businesses without full coordination between them.
This book deals with the debated relationship between the characteristics of national supervision and manipulative practices in banks' annual reports, with a specific focus on income smoothing.
The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of the global financial crisis.
This collection explores Kuhn's 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices.
How an economy handles financial and business distress has a major impact on confidence in business, the availability of investment, the cost of credit, and economic growth.
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.
Ausgangspunkt der vorliegenden Arbeit ist die Suche nach einem für die Unternehmenspraxis verwendbaren Instrument zur Steuerung und Koordination von Unternehmensverbundbeziehungen.
In recent years the capital markets have developed into ever more complex areas, and banks have competed with each other to develop more sophisticated and innovative methods of financing.
The current degradation of sovereign balance sheets raises very real concerns about how sovereign creditworthiness is measured by credit rating agencies.
Through a mixture of concepts and examples, the second edition of this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field.
In this updated, second edition of the highly acclaimed international best seller, The Dollar Crisis: Causes, Consequences, Cures, Richard Duncan describes the flaws in the international monetary system that have destabilized the global economy and that may soon culminate in a deflation-induced worldwide economic slump.
Manufacturing firms are moving beyond manufacturing to offer services and solutions, often delivered through their products, or at least in association with them.
Das Buch vermittelt einen leicht verständlichen Überblick über die wichtigsten dogmenhistorischen Positionen des ökonomischen Denkens ("Aspekt der Ökonomie" in der Antike und im Mittelalter; Merkantilismus, Physiokratismus, Klassischer Liberalismus, Sozialismus, Historismus, Grenznutzenlehre, Neoklassik, Keynesianismus, Monetarismus, Evolutorische Wirtschaftstheorie und Neoliberalismus).
The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research.
Despite a plethora of techniques to analyse the financial performance of a business, there has been no single methodology that has been overwhelmingly preferred by users.
Der vorliegende Band Steuerlehre 1 bietet Ihnen in bewährter Didaktik einen schnellen und leicht verständlichen Zugang zu den Grundlagen der Steuerlehre.
This second edition of Practical Financial Modelling is vital tool for all finance and management professionals whose work involves the production and development of complex spreadsheets and financial models.
To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks.
