Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Institutional characteristics and managers’ perceptions of accounting information: impact on e-government use and organisational performance
2017
The use of e-government practices facilitates the disclosure of accounting information, and lets citizens monitor how public managers administer their financial resources and assets. In order to as...
Balance sheet versus earnings conservatism in Europe
2004
In this study we extend prior research on the international analysis of accounting conservatism (Joos and Lang, 1994; Ball et al., 2000; Giner and Rees, 2001), by examining the level of accounting conservatism across eight European countries (United Kingdom, Germany, France, Switzerland, the Netherlands, Italy, Spain and Belgium), and assessing the statistical significance of the differences among them. The definitions of conservatism that we use are, on the one hand, the Feltham and Ohlson (1995) definition, which implies a persistent understatement of book value of shareholders' equity (balance sheet conservatism). On the other hand, we use the one proposed by Basu (1997), that is, a time…
Searching for new paradigms in a globalized world: Business ethics as a management strategy
2008
The process of globalization is an undeniable reality of today's world. Yet, paradoxically, the cornerstone of this phenomenon, economic performance, varies widely across the world whatever indicator (for example, GDP/habitant, competitiveness) we choose to use to compare countries. Increasingly, studies tend to explain this apparently paradoxical situation with reference to the issue of corruption and ethics. In essence, corruption is perceived to be an important impediment to the economic development of a country (or area). Many studies of corruption are focused at the national level. The aim of this conceptual paper is to explore the role of the firm (as opposed to national states or int…
The Euro and the Dollar in a Globalized Economy - Edited by J. Roy and P. Gomis-Porqueras
2009
El concepto de informe integrado como innovación en reporting corporativo
2016
ResumenLa información integrada (o informe integrado [IR]) es una de las innovaciones más recientes dentro de la corriente relacionada con informes de sostenibilidad e información no financiera en el mundo. Aunque algunas compañías comenzaron prácticas de IR en la década del 2000 (Eccles y Krzus, 2010), la presentación de informes integrados ha sido reconocida solo desde 2010, como la mejor manera de obtener un panorama completo del valor de las empresas, superando las limitaciones de los informes tradicionales (Eccles y Krzus, 2010; Jensen y Berg, 2012; Abeysekera, 2013).Nuestra investigación tiene como objetivo analizar esta innovadora corriente de presentación de informes. Para ello, pri…
Antecedentes y efectos del burnout-engagement del vendedor
2012
ResumenEl burnout o «síndrome del trabajador quemado» ha demostrado tener una gran importancia en el campo de las ventas. Sin embargo, no se han encontrado estudios que analicen en profundidad su opuesto, el engagement. El presente trabajo trata de profundizar en los antecedentes y efectos de un concepto integrador de ambos opuestos denominado burnout-engagement. Para ello, se realiza un estudio sobre 107 vendedores de distintos sectores. Los datos obtenidos, dado el tamaño de la muestra, son analizados mediante el sistema PLS. En lo relativo a antecedentes, los resultados demuestran una relación significativa entre el conflicto de rol y el burnout-engagement, la ambigüedad de rol y el burn…
An upper echelons perspective on information technology business value
2017
This paper argues that information technology (IT) outcomes are more valuable to companies when their top management team (TMT) moves from flirting with IT to marriage. Previous research has demonstrated an association between top management support (TMS) and IT value. We extend the concept of TMS with the imbrication metaphor to define the construct of TMT-IT imbrication, which allows us to account for a tighter and continuous entwining of the TMT and IT to create IT value. Our definition of the TMT-IT imbrication construct embraces four dimensions: involvement, participation, attention, and use. In addition, with the support of upper echelons (UE) theory, we explore certain managerial tra…
Founding family leadership and industry profitability
2008
Published version of an article from the journal: Small Business Economics In this article, we argue that firms in high-margin industries can benefit from founding family influence. Specifically, in more profitable markets, the influence of the founding family provides an additional corporate governance-monitoring function. The sample consists of 294 firm-year observations from 98 publicly traded companies headquartered in Sweden, representing approximately half of all non-financial traded firms. Our support that the effect of family leadership in publicly held firms should be assessed in relation to the intensity of industry competition
Entrepreneurship insolvency risk management: a case of Latvia
2011
Financial crisis and its consequences are visible in the capital adequacy of many commercial banks, which indicates that the approach banks took to assess credit risk was not sufficiently sophisticated. This article discusses practical methods of insolvency risk modelling for enterprises. In this paper, the authors analysed the accuracy of ten models developed by foreign authors to assess insolvency risk, which were validated on the database of Latvian companies. The authors have shown that models developed on historical data for foreign companies are less accurate than the model developed on the basis of financial indicators of Latvian companies. The authors developed a three-factor model …
Ecosystem dynamics: exploring the interplay within fintech entrepreneurial ecosystems
2021
AbstractScholars and practitioners continue to recognize the crucial role of entrepreneurial ecosystems (EEs) in creating a conducive environment for productive entrepreneurship. Although EEs are fundamentally interaction systems of hierarchically independent yet mutually dependent actors, few studies have investigated how interactions among ecosystem actors drive the entrepreneurial process. Seeking to address this gap, this paper explores how ecosystem actor interactions influence new ventures in the financial technology (fintech) EE of Singapore. Guided by an EE framework and the use of an exploratory-abductive approach, empirical data from semi-structured interviews is collected and ana…