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This book examines present management accounting issues in the light of Japanese experiences. The book describes the importance and meaning of... Læs mere
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Current debates about taxes are dominated by references to foreign models. The contributors to this book explore how ideas about taxation were transferred between and... Læs mere
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This book examines key methodological and organizational questions with regard to assessing the quality of internal audits.
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This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it.
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This study contributes to an existing and growing body of literature in the field of management accounting and control concerned with implications from increased uncertainty on MCS design and use.
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This book examines the role of financial institutions in the financial... Læs mere
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Covers such topics as prior evidence on corporate annual reports, research methodology and the demographics of the corporate shareholder, investors' investment objectives and their information sources, and the readership and usefulness of corporate financial statements.
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This volume is a publication of quality applied research in management accounting. The volumes purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.
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This volume of Advances in Management Accounting (AIMA) represents the diversity of management accounting topics, methods and author affiliation which form the basic tenets of AIMA.
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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.
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Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains... Læs mere
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The book provides a comprehensive exploration of the the evolution in sustainability reporting and non-financial disclosure from three perspectives: regulatory, literary, and empirical.