Search results for "ACCOUNTING"

Contractual satisfaction: drivers and implication for theory

2014

The aim of inter-firm relations is to achieve each firm’s objectives. The achievement of these objectives is reflected in firms’ satisfaction. Satisfaction as a concept can be studied at different levels and contractual relations is one such level. Most studies on inter-firm satisfaction have looked at the general level of satisfaction, whose drivers are complex to account for. This study aims to investigate contractual satisfaction from the perspective of some of its key drivers. The main finding suggests that, while ongoing term specificity, contingent adaptability, reputation and trust have a positive influence on contractual satisfaction, opportunism has a negative one.

The role of intellectual capital and entrepreneurial characteristics as innovation drivers

2014

La innovacion y la iniciativa empresarial son estrategias organizacionales esenciales para encontrar una salida a la crisis mundial que afecta a las empresas de hoy en dia. Por lo tanto, el estudio de como los factores organizacionales como el capital intelectual o las caracteristicas de los empresarios afectan el exito de un proyecto empresarial innovador, es de gran importancia para ayudar a las organizaciones actuales a encontrar una solucion a este problema. El capital intelectual implica una inversion en capital humano, estructural y relacional. Por consiguiente, nuestro objetivo investigativo se centra en analizar la influencia del capital intelectual asi como las caracteristicas pers…

The predictive ability and value relevance of accounting measures

2011

Accepted version of an article published in the journal: International Journal of Economics and Accounting. Also available from the publisher at: http://dx.doi.org/10.1504/IJEA.2011.041894 Empirical accounting research sometimes assumes that the value relevance of accounting variables can be indirectly assessed by studying the ability of the variables to forecast future cash flow and earnings. This study investigates the relationships between short-term cash flow and earnings prediction tests and value relevance analyses. I find that earnings prediction tests might be good substitutes for value relevance analyses, whereas cash flow prediction tests merely provide indications with respect to…

Does Capital Structure Influence Company Profitability?

2017

Abstract Every company has a different structure of balance sheet. Some of the companies have more liabilities than equity. Considering the industry or debt-to-equity ratio, the balance sheet structure affects the company profitability measured by DuPont system. The main objective of the paper is to analyze the structure of balance sheet and to identify some optimal levels in order to increase company profitability. The DuPont returns like ROA (return on assets) and ROE (return on equity) will be used to measure the company profitability, while the debt-to-equity ratio will be used as a measure (reflection) of capital structure. The samples consist on the most profitable non-financial compa…

Activity-based Management in France: A focus on the information systems department of a bank

2011

International audience; The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.

Money for the Issuer: Liability or Equity?

2021

Abstract This study analyzes the nature of money through the lens of the international principles of accounting and lays the foundations of what it calls the accounting view of money (AVM). Using international accounting principles, the AVM argues that the fiat monies issued by the state (typically, cash, banknotes, and central bank money) are not debt and that in fractional reserve regimes, only a share of commercial bank money can be regarded as debt. The AVM argues, instead, that state monies and the nondebt share of commercial bank money are net wealth of their holders and net worth (equity) of their issuers and determines how the seigniorage associated with money issuance should be acc…

Exploring twitter for csr disclosure: influence of ceo and firm characteristics in latin american companies

2018

Social networks, which are characterised by accessibility and interactivity, offer great potential for dialogue between companies and stakeholders, for example as platforms for publishing information on aspects of corporate social responsibility (CSR). In this paper, we use a synthetic index to analyse levels of CSR disclosure via Twitter, and identify explanatory variables of this disclosure by studying the demographic characteristics of the Chief Executive Officer (CEO) and of the company. This synthetic index was based on data for 93 companies located in the four countries of the Pacific Alliance (Chile, Colombia, Mexico, and Peru), using categories based on the 2016 Global Reporting Ini…

Dead or alive – NF-κB, the guardian which tips the balance

2002

Co-produzione di valore nei servizi museali e performance multidimensionali: un approccio dinamico a supporto del management culturale

2021

Contesto della ricerca: nei piccoli centri urbani la co-produzione di servizi museali può essere una leva per la generazione di valore pubblico. Obiettivi del paper: lo scritto mira ad illustrare come un approccio multidimensionale di performance governance sia in grado di offrire una prospettiva sistemica per l’identificazione degli outcome gestionali, organizzativi e di comunità nonché di evidenziare leve per il miglioramento dei processi di generazione di valore nei musei e a beneficio della comunità. Metodologia: dapprima si è proceduto alla revisione della letteratura sul tema della co-produzione di servizi pubblici. Per analizzare le performance di tali contesti collaborativi si è cos…

Multicriteria decision making taxonomy of code recommendation system challenges: a fuzzy-AHP analysis

2022

AbstractThe recommendation systems plays an important role in today’s life as it assist in reliable selection of common utilities. The code recommendation system is being used by the code databases (GitHub, source frog etc.) aiming to recommend the more appropriate code to the users. There are several factors that could negatively impact the performance of code recommendation systems (CRS). This study aims to empirically explore the challenges that could have critical impact on the performance of the CRS. Using systematic literature review and questionnaire survey approaches, 19 challenges were identified. Secondly, the investigated challenges were further prioritized using fuzzy-AHP analys…