SpringerBriefs in Accounting – serie
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11 produkter
Customer Accounting
Creating Value with Customer Analytics
Av Massimiliano Bonacchi, Paolo Perego
Häftad, 2018
737 kr
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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 …
Implementing Integrated Reporting
Lessons from the Field
Häftad, 2020
625 kr
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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 …
Accounting, Cash Flow and Value Relevance
Häftad, 2020
740 kr
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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 …
New Public Management (NPM) and the Introduction of an Accrual Accounting System
A Case Study of an Italian Regional Government Authority
Häftad, 2020
569 kr
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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 …
Introducing the Controlling Effectiveness Model
A Case Study from Poland
Häftad, 2021
572 kr
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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 …
National Supervision and Income Smoothing in Banks’ Annual Reports
Häftad, 2021
572 kr
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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 …
Accounting Conservatism and the Stock Market
Insights from Three Decades of Research and New Evidence from the Italian Setting
Häftad, 2024
572 kr
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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 …
Transfer Prices and Management Accounting
Häftad, 2015
569 kr
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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 …
Towards Integrated Reporting
Accounting Change in the Public Sector
Av Epameinondas Katsikas, Francesca Manes Rossi m. fl.
Häftad, 2016
685 kr
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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 …
Study of Professional Skepticism
Av Carmen Olsen
Häftad, 2017
569 kr
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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 …
Audit Reporting for Going Concern Uncertainty
Global Trends and the Case Study of Italy
Häftad, 2018
572 kr
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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 …
