This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities.
Although the concept "e;Cash is King"e; is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business.
Today, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control.
The recent surge of interest in "e;digital transformation"e; is changing the business landscape and posing several challenges, both organizational and sectoral.
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.
This book addresses a selection of major topics in family businesses, namely 'managerialization' and 'professionalization', succession, internationalization, access to financial markets, and how governance and control systems can help family firms respond to common problems inherent in the business.
This textbook presents a comprehensive treatment of the legal arrangement of the corporation, the instruments and institutions through which capital can be raised, the management of the flow of funds through the individual firm, and the methods of dividing the risks and returns among the various contributors of funds.
Despite the progress made so far, the links between environmental, social and governance (ESG) sustainability pillars remain underexplored, particularly in the context of firms investing in hydrogen for decarbonization.
This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting.
This volume of Eurasian Studies in Business and Economics presents selected theoretical and empirical papers from the 25th Eurasia Business and Economics Society (EBES) Conference, held in Berlin, Germany, in May 2018.
Explaining the underlying logic behind financial ratios, this book adds to the discussion on the importance and implementation of ratios and illustrates the essential role that they play in company evaluations and investment screening.
This book explores new topics in modern research on empirical corporate finance and applied accounting, especially the econometric analysis of microdata.
This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced.
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.
This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate.
Now in its fifth edition, Derivatives and Internal Models provides a comprehensive and thorough introduction to derivative pricing, risk management and portfolio optimization, covering all relevant topics with enough hands-on, depth of detail to enable readers to develop their own pricing and risk tools.
This book responds to key issues in strategic management control by studying the interplay between ethics, social and environmental performance and governance.
This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making.
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.
This book analyzes the impacts that family control of firms has on capital structure choices, leverage and the risk of financial distress, earnings management practices, and the relation between accounting choices and firm market value.
Financial Management in Museums considers sustainable and innovative solutions to current museum financial challenges by analyzing the many changes and pressures affecting the museum field.
Understand the fundamentals of economic productivity This book is a practical and accessible guide to understanding diminishing returns, providing you with the essential information and saving time.
Un guide pratique et accessible pour comprendre la loi des rendements décroissants
Développée par David Ricardo, la loi des rendements décroissants délivre un principe simple : si le rendement d’une unité se révèle dans un premier temps croissant, il est voué ensuite à stagner et enfin à décroître.
The must-read summary of Alex Wipperfurth's book: "e;Brand Hijack: Marketing Without Marketing"e;This complete summary of the ideas from Alex Wipperfurth's book "e;Brand Hijack"e; shows that companies like Starbucks, eBay, Palm and Red Bull have built multi-billion-dollar valuations without using any conventional advertising campaigns.
The must-read summary of Robert Kiyosaki and Sharon Lechter's book: "e;Rich Dad, Poor Dad: What the Rich Teach Their Kids About Money - That the Poor and Middle Class Do Not!