Tous les ebooks de la collection "SpringerBriefs in Accounting" - Springer

10 Livre(s)
Télécharger le livre : National Supervision and Income Smoothing in Banks' Annual Reports
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National Supervision and Income Smoothing in Banks' Annual Reports
Costanza Di Fabio
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,...

Editeur : Springer
Parution : 2021-05-17
Collection : SpringerBriefs in Accounting
PDF, ePub

52,74 €
Télécharger le livre : Introducing the Controlling Effectiveness Model
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Introducing the Controlling Effectiveness Model
Agnieszka Bienkowska
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...

Editeur : Springer
Parution : 2021-05-13
Collection : SpringerBriefs in Accounting
PDF, ePub

52,74 €
Télécharger le livre : New Public Management (NPM) and the Introduction of an Accrual Accounting System
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New Public Management (NPM) and the Introduction of an Accrual Accounting System
Adriana Bruno
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...

Editeur : Springer
Parution : 2020-09-22
Collection : SpringerBriefs in Accounting
PDF, ePub

52,74 €
Télécharger le livre : Accounting, Cash Flow and Value Relevance
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Accounting, Cash Flow and Value Relevance
Francesco Paolone
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...

Editeur : Springer
Parution : 2020-07-29
Collection : SpringerBriefs in Accounting
PDF, ePub

68,56 €
Télécharger le livre : Implementing Integrated Reporting
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Implementing Integrated Reporting
Cristiana Bernardi
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...

Editeur : Springer
Parution : 2020-02-29
Collection : SpringerBriefs in Accounting
PDF, ePub

58,01 €
Télécharger le livre : Customer Accounting
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Customer Accounting
Massimiliano Bonacchi , Paolo Perego
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...

Editeur : Springer
Parution : 2018-11-04
Collection : SpringerBriefs in Accounting
PDF, ePub

68,56 €
Télécharger le livre : Audit Reporting for Going Concern Uncertainty
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Audit Reporting for Going Concern Uncertainty
Sandro Brunelli
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...

Editeur : Springer
Parution : 2018-01-30
Collection : SpringerBriefs in Accounting
PDF

52,74 €
Télécharger le livre : A Study of Professional Skepticism
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A Study of Professional Skepticism
Carmen Olsen
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...

Editeur : Springer
Parution : 2017-01-31
Collection : SpringerBriefs in Accounting
PDF, ePub

52,74 €
Télécharger le livre : Towards Integrated Reporting
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Towards Integrated Reporting
Epameinondas Katsikas , Francesca Manes Rossi , Rebecca L. Orelli
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...

Editeur : Springer
Parution : 2016-10-31
Collection : SpringerBriefs in Accounting
PDF, ePub

63,29 €
Télécharger le livre : Transfer Prices and Management Accounting
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Transfer Prices and Management Accounting
Peter Schuster
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...

Editeur : Springer
Parution : 2015-02-13
Collection : SpringerBriefs in Accounting
ePub

52,74 €