SpringerBriefs in Accounting – serie

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11 produkter

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11 produkter

Customer Accounting
Creating Value with Customer Analytics
AvMassimiliano Bonacchi,Paolo Perego
Häftad, Engelska, 2018
742 kr
Skickas inom 10-15 vardagar
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. While academic research in Marketing has developed increasingly sophisticated analytical tools, the role of customer analytics as a source of value creation from an Accounting and Finance perspective has received limited attention. The authors aim to fill this gap by blending interdisciplinary academic rigor with practical insights from real-world applications. Readers will find thorough coverage of advanced customer accounting concepts and techniques, including the calculation of customer lifetime value and customer equity for internal decision-making and for external financial reporting and valuation. Beyond a professional audience, the book will serve as ideal companion reading for students enrolled in undergraduate, graduate, or MBA courses.
Implementing Integrated Reporting
Lessons from the Field
AvCristiana Bernardi
Häftad, Engelska, 2020
629 kr
Skickas inom 10-15 vardagar
Sustainability, the environment, corporate accountability, social justice, integration – these are the buzzwords of our century. This book takes readers on a journey through the landscape of standard-setting giants and corporate reporting paradigms through the eyes of two companies that have taken very different paths toward integrated thinking. Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency. However, the top-down approach adopted in studies of integrated reporting in practice has left many questions unanswered: Is it effective? How does it evolve into established practice? Is it just another management fad? This bottom-up critique answers all these questions and one more: Could integrated reporting become the corporate reporting norm? We shall see.Given its depth of coverage, the book appeals to IIRC academic community, participants in integrated reporting networks, and others interested in integrated reporting.
Accounting, Cash Flow and Value Relevance
AvFrancesco Paolone
Häftad, Engelska, 2020
742 kr
Skickas inom 10-15 vardagar
Although the concept “Cash is King” 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. This book investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.
New Public Management (NPM) and the Introduction of an Accrual Accounting System
A Case Study of an Italian Regional Government Authority
AvAdriana Bruno
Häftad, Engelska, 2020
572 kr
Skickas inom 10-15 vardagar
In recent decades, the dissemination and the adoption of new public management (NPM) have been significant within the new public sector. One key innovation is the adoption of accrual accounting from business enterprise. The unresolved question is, what does accrual accounting mean in practice for government? This book analyzes the initial stage of development of an accrual accounting system in the context of regional government in Italy. It presents the accrual accounting system as a new technology and contributes to understanding of neutral tools involved in a public sector reform.
Introducing the Controlling Effectiveness Model
A Case Study from Poland
AvAgnieszka Bieńkowska
Häftad, Engelska, 2021
572 kr
Skickas inom 10-15 vardagar
Focusing on the controlling management method, this book considers the conditions that must be met within a given organization in order for controlling to achieve the desired level of product quality, allowing it to enhance the performance of the organization as a whole.The book describes the influence of each identified group of conditions on the Controlling Effectiveness Model and includes empirical research, conducted at various organizations operating in Poland, that verifies its theoretical assumptions. In terms of analyzing the empirical data, description and statistical inference methods were used, such as students’ t-test scores for independent samples, non-parametric r-Pearson correlation and linear regression analysis. Additionally, the book includes moderators and mediators executed using Process Macro for SPSS by Hayes, and multigroup path analysis executed using SPSS AMOS.
National Supervision and Income Smoothing in Banks’ Annual Reports
AvCostanza Di Fabio
Häftad, Engelska, 2021
572 kr
Skickas inom 10-15 vardagar
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 issue is quite challenging as, since the 2008 financial crisis, governmental bodies and regulators have stressed the crucial role of supervision for bank transparency purposes, but the effect of supervision on accounting manipulation is still discussed. Focusing on European banks, the book investigates whether the characteristics of national supervision affect bank propensity to smooth income, also considering the potential role of bank business models. By exploring a broad range of national supervision’s characteristics, the book presents a comprehensive view on the influence of country-level institutional settings on a form of earnings management widely used across the banking industry.
Accounting Conservatism and the Stock Market
Insights from Three Decades of Research and New Evidence from the Italian Setting
AvCarlo D'Augusta
Häftad, Engelska, 2024
572 kr
Skickas inom 10-15 vardagar
This book comprehensively examines accounting conservatism and its relationship with the stock market. Through a historical overview and a review of recent literature, it explores the evolution of conservatism research and the conceptual developments, measurement advancements, and empirical findings produced by academic scholars over the last decades. Additionally, it critically evaluates the applicability of conservatism models developed in the U.S. market to the Italian setting, offering a thorough analysis of their validity. Furthermore, the book presents novel empirical findings on conservatism's impact on the Italian stock market during the Covid-19 pandemic. This nuanced exploration offers valuable insights for academics, practitioners, and researchers seeking to understand the complexities of financial reporting practices in diverse market environments.
Transfer Prices and Management Accounting
AvPeter Schuster
Häftad, Engelska, 2015
572 kr
Skickas inom 10-15 vardagar
Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.
Towards Integrated Reporting
Accounting Change in the Public Sector
AvEpameinondas Katsikas,Francesca Manes Rossim. fl.
Häftad, Engelska, 2016
685 kr
Skickas inom 10-15 vardagar
This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.
Study of Professional Skepticism
AvCarmen Olsen
Häftad, Engelska, 2017
572 kr
Skickas inom 10-15 vardagar
This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement.
Audit Reporting for Going Concern Uncertainty
Global Trends and the Case Study of Italy
AvSandro Brunelli
Häftad, Engelska, 2018
572 kr
Skickas inom 10-15 vardagar
This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report. Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008–2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike.

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SpringerBriefs in Accounting – serie

Customer Accounting

Implementing Integrated Reporting

Accounting, Cash Flow and Value Relevance

New Public Management (NPM) and the Introduction of an Accrual Accounting System

Introducing the Controlling Effectiveness Model

National Supervision and Income Smoothing in Banks’ Annual Reports

Accounting Conservatism and the Stock Market

Transfer Prices and Management Accounting

Towards Integrated Reporting

Study of Professional Skepticism

Audit Reporting for Going Concern Uncertainty

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