Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence, Josette Caruana, Marco Bisogno, Mariafrancesca Sicilia

Автор: Bhaskar, Krish , Flower, John
Название: Disruption in Financial Reporting
ISBN: 0367222175 ISBN-13(EAN): 9780367222178
Издательство: Taylor&Francis
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Цена: 53070.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve transparency to both investors and the public. It will be of interest to students, researchers, professionals and policy makers in financial reporting and accounting.

Название: Reporting Non-GAAP Financial Measures: A Theoretical and Empirical Analysis in Europe
ISBN: 1527542378 ISBN-13(EAN): 9781527542372
Издательство: Cambridge Scholars
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Цена: 91910.00 T
Наличие на складе: Нет в наличии.
Описание: The use of alternative performance indicators (APMs) (also known as `Non-GAAP` earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these `tailored` earnings and on the economic reasons behind them.

Автор: Stolowy, Herve Lebas, Michel Ding, Yuan
Название: Financial accounting and reporting 6e
ISBN: 147376730X ISBN-13(EAN): 9781473767300
Издательство: Cengage Learning
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Цена: 59130.00 T
Наличие на складе: Нет в наличии.
Описание: Now in its sixth edition, Financial Accounting and Reporting: A Global Perspective is used worldwide by business and management students seeking an essential introduction to the field. Guidance through the complexities of financial accounting is offered from an international and 'user' perspective, based on the latest IFRS Standards. Its comprehensive coverage incorporates original case studies, decision-making orientation and real-life company financial statements from across the globe, maximizing topicality and relevance to provide students with a thorough understanding of real-world business.

The fresh, contemporary text design features user-friendly tables, figures and diagrams that make theoretical explanations, such as the technical aspects of accounting transactions, more accessible. End-of-chapter assignments have also been enhanced, so that you now have a range of difficulty levels to choose from. This aids students with independent practice and learning at their own standard of ability.

Автор: Leotta Antonio
Название: Management Controlling and Governance of Family Businesses: Theoretical Insights and Empirical Evidence from Italy
ISBN: 3030477401 ISBN-13(EAN): 9783030477400
Издательство: Springer
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Цена: 93160.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: 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.

Автор: Leotta Antonio
Название: Management Controlling and Governance of Family Businesses: Theoretical Insights and Empirical Evidence from Italy
ISBN: 3030477436 ISBN-13(EAN): 9783030477431
Издательство: Springer
Цена: 93160.00 T
Наличие на складе: Поставка под заказ.
Описание: 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.

Автор: Nils Eikelmann
Название: Value Based Performance Measures
ISBN: 3658314281 ISBN-13(EAN): 9783658314286
Издательство: Springer
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Цена: 46570.00 T
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Описание: The empirical study aims to reduce existing research gaps and is divided into three parts: the analysis of annual reports of selected European companies, the calculation of a standardised value-based performance measure and a value relevance study in the form of an association study.

Автор: Marc J. Epstein, Frank H. M. Verbeeten, Sally K. Widener
Название: Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
ISBN: 1787564703 ISBN-13(EAN): 9781787564701
Издательство: Emerald
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Цена: 116530.00 T
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Описание: This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.

Автор: Epstein Marc J.
Название: Performance Measurement and Management Control
ISBN: 1785609165 ISBN-13(EAN): 9781785609169
Издательство: Emerald
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Цена: 147700.00 T
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Описание: Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.

Название: Environmental Reporting and Management in Africa
ISBN: 178973374X ISBN-13(EAN): 9781789733747
Издательство: Emerald
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Цена: 105690.00 T
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Описание: Environment management and protection are top global priorities, but little is known about the reporting in regions of Africa. The six papers in this volume provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa.

Автор: Bellandi Francesco
Название: Materiality in Financial Reporting
ISBN: 178743737X ISBN-13(EAN): 9781787437371
Издательство: Emerald
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Цена: 69100.00 T
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Описание: 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. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.  In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.

Автор: Trevor Pijper
Название: Creative Accounting
ISBN: 1349132462 ISBN-13(EAN): 9781349132461
Издательство: Springer
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Цена: 204040.00 T
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Описание: Since the inception of the Financial Reporting Council in May 1990, the Accounting Standards Board and the Financial Reporting Review Panel have featured prominently in the financial press. Creative Accounting questions whether the new regime is likely to improve financial reporting practices in the United Kingdom.

Автор: Lessambo
Название: Financial Statements
ISBN: 3031156625 ISBN-13(EAN): 9783031156625
Издательство: Springer
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Цена: 139750.00 T
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Описание: 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. This book covers the two aspects of financial statement analysis, namely quantitative and non-quantitative analysis. Unique to the second edition, the book will also cover Non-GAA- metrics and valuation accounting. Concluding with helpful and updated case studies, the book will appeal to students and academics of financial accounting.