11 Irrtümer über Kennzahlen : Mit den richtigen Zahlen führen / / von Claudia Ossola-Haring, Andreas Schlageter, Stephan Schöning
| 11 Irrtümer über Kennzahlen : Mit den richtigen Zahlen führen / / von Claudia Ossola-Haring, Andreas Schlageter, Stephan Schöning |
| Autore | Ossola-Haring Claudia |
| Edizione | [1st ed. 2016.] |
| Pubbl/distr/stampa | Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2016 |
| Descrizione fisica | 1 online resource (XIII, 274 S. 47 Abb. in Farbe.) |
| Disciplina | 657 |
| Soggetto topico |
Accounting
Bookkeeping Accounting/Auditing |
| ISBN | 3-658-06375-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Irrtum 1: Umsatz ist die wichtigsten Kennzahl -- Irrtum 2: Aus der Bilanz kann man alles herauslesen, was der Unternehmer braucht -- Irrtum 3: Es reicht, wenn der Steuerberater einmal im Jahr rechnet -- Irrtum 4: Da gibt es bestimmt gute Software – das reicht -- Irrtum 5: Viel hilft viel -- Irrtum 6: Systematik killt Kreativität und Spontanität -- Irrtum 7: Vergangenheitsorientierte Finanzkennzahlen interessieren nicht -- Irrtum 8: Mein Unternehmen ist einzigartig – Vergleichbares gibt es nicht -- Irrtum 9: Zahlen lügen nicht – weiche Kennzahlen und Bilanzpolitik sind Sozial-Chichi -- Irrtum 10: Für Controlling ist mein Unternehmen zu klein -- Irrtum 11: No risk – no fun -- Die 11 wichtigsten Kennzahlen. |
| Record Nr. | UNINA-9910484886503321 |
Ossola-Haring Claudia
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| Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2016 | ||
| Lo trovi qui: Univ. Federico II | ||
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The accomptants guide, or, Merchants book-keeper [[electronic resource] ] : containing first an explanation of all the most useful and necessary rules of arithmetick, that the meanest capacity thereby may attain to the knowledge thereof : with tables for the reducing of Flemish ells into English, and English into Flemish : also for the ready and exact computing of the custom of Holland cloth, tobacco, and reducing uncertain cask of oyl by the weight in tuns and gallons : and tables of exchange for the ready and exact computing of any sum of money remitted from England to Holland, Flanders, France, Spain and Italy, et contra : instructions for a methodical keeping of merchants accompts, by way of debtor and creditor, directing where to find examples in the journal to the several clauses in the several heads of trade : with a journal and leager [sic], and from the ballance of the leager is drawn up another inventory / / by Robert Chamberlain, accomptant
| The accomptants guide, or, Merchants book-keeper [[electronic resource] ] : containing first an explanation of all the most useful and necessary rules of arithmetick, that the meanest capacity thereby may attain to the knowledge thereof : with tables for the reducing of Flemish ells into English, and English into Flemish : also for the ready and exact computing of the custom of Holland cloth, tobacco, and reducing uncertain cask of oyl by the weight in tuns and gallons : and tables of exchange for the ready and exact computing of any sum of money remitted from England to Holland, Flanders, France, Spain and Italy, et contra : instructions for a methodical keeping of merchants accompts, by way of debtor and creditor, directing where to find examples in the journal to the several clauses in the several heads of trade : with a journal and leager [sic], and from the ballance of the leager is drawn up another inventory / / by Robert Chamberlain, accomptant |
| Autore | Chamberlain Robert <fl. 1678-1679.> |
| Edizione | [The second edition corrected.] |
| Pubbl/distr/stampa | London, : Printed for John Clark ..., 1686 |
| Descrizione fisica | [6], 259, [i.e. 261], [4] p |
| Soggetto topico |
Bookkeeping
Merchants - Accounting Accounting Arithmetic |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996397332703316 |
Chamberlain Robert <fl. 1678-1679.>
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| London, : Printed for John Clark ..., 1686 | ||
| Lo trovi qui: Univ. di Salerno | ||
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Accounting and Regulation : New Insights on Governance, Markets and Institutions / / edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen
| Accounting and Regulation : New Insights on Governance, Markets and Institutions / / edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen |
| Edizione | [1st ed. 2014.] |
| Pubbl/distr/stampa | New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 |
| Descrizione fisica | 1 online resource (424 p.) |
| Disciplina |
330
657 657.0218 657.8333 |
| Soggetto topico |
Accounting
Bookkeeping Finance Accounting/Auditing Finance, general |
| ISBN | 1-4614-8097-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- Corporate Collapse: Regulatory, Accounting and Ethical Failure -- Post-Enron Reform: Financial Statement Insurance and GAAP Re-visited -- Accounting Standard Setting in Two Political Contexts -- Constituents’ Participation in the IASC/IASB’s Due Process of International Accounting Standard Setting: A Longitudinal Analysis -- A Crisis of Identity? A Juxtaposing Auditor Liability and the Value of Audit -- The Corporate Governance Effects of Audit Committee -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation -- Regulation, Bonding and the Quality of Financial Statements -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns -- IASB ED Management Commentary versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange -- Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective -- The Consequences to Managers for Financial Misrepresentation -- National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process -- Current State and Future Challenges of the IFRS: Some Thoughts -- Index. |
| Record Nr. | UNINA-9910298557103321 |
| New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting Choices in Family Firms : An Analysis of Influences and Implications / / by Silvia Ferramosca, Alessandro Ghio
| Accounting Choices in Family Firms : An Analysis of Influences and Implications / / by Silvia Ferramosca, Alessandro Ghio |
| Autore | Ferramosca Silvia |
| Edizione | [1st ed. 2018.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 |
| Descrizione fisica | 1 online resource (276 pages) |
| Disciplina | 658.15 |
| Collana | Contributions to Management Science |
| Soggetto topico |
Accounting
Bookkeeping Family-owned business enterprises Business enterprises—Finance Accounting/Auditing Family Business Financial Accounting Business Finance |
| ISBN | 3-319-73588-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1 Introduction -- 2 The family business -- 3 Earnings management in family firms -- 4 Accounting conservatism in family firms -- 5 Corporate disclosure in family firms -- 6 The relationship between accounting choice and family business: What is the role of culture? -- 7 Conclusions. |
| Record Nr. | UNINA-9910298188303321 |
Ferramosca Silvia
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| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting for the Public Interest : Perspectives on Accountability, Professionalism and Role in Society / / edited by Steven Mintz
| Accounting for the Public Interest : Perspectives on Accountability, Professionalism and Role in Society / / edited by Steven Mintz |
| Edizione | [1st ed. 2014.] |
| Pubbl/distr/stampa | Dordrecht : , : Springer Netherlands : , : Imprint : Springer, , 2014 |
| Descrizione fisica | 1 online resource (284 p.) |
| Disciplina | 657 |
| Collana | Advances in Business Ethics Research, A Journal of Business Ethics Book Series |
| Soggetto topico |
Ethics
Accounting Bookkeeping Law—Philosophy Law Accounting/Auditing Theories of Law, Philosophy of Law, Legal History |
| ISBN | 94-007-7082-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""Contents""; ""Reviewers ""; ""Introduction ""; ""Summary of Contributions""; ""Professionalism in Accounting: Myth or Reality?""; ""An Ethic of Accountability, Societal Responsibilities,and Accounting for the Public Interest""; ""Defining the Public Interest in Accounting""; ""Corporate Social Responsibility and Environmental Reporting""; ""Virtue and Public Interest Considerations of Bribery and Whistle-Blowing""; ""Contributors""; ""Part I: Professionalism in Accounting: Myth or Reality?""; ""Chapter 1: Call of Duty: A Framework for Auditors� Ethical Decisions""; ""1.1 Introduction""
""1.2 Characteristics of a Profession""""1.3 Balancing Ethical Decision-Making""; ""1.3.1 Truth-Telling""; ""1.3.1.1 Is “Not Materially Misstating� the Same as Truth-Telling?""; ""1.3.1.2 Consequentialism in Professional Standards�Effects on Truth-Telling""; ""1.3.1.3 Why Consequentialism Is Problematic for Truth-Telling in the Profession""; ""1.3.2 Dissent and Confrontation""; ""1.3.3 Honest Self-Assessment of Independence and Professionalism""; ""1.4 Recommendations for the Profession""; ""1.5 Conclusion""; ""References"" ""Chapter 2: Professionalizing the Tax Accounting Profession: Fulfilling Public-Interest Reporting Responsibilities""""2.1 Introduction""; ""2.2 The Normative Professional Ideal (The Goal)""; ""2.2.1 A General Reporting Model""; ""2.2.2 The Tax Accounting Professional�s Public Interest Foundation and Resulting Tensions""; ""2.3 De-professional Erosion (The Current State): A Fraud Triangle Analysis""; ""2.3.1 Opportunity 2 ""; ""2.3.2 Incentives""; ""2.3.3 Rationalization""; ""2.3.4 Results: Deprofessionalization and a Loss of Trust""; ""2.3.5 The International Dimension"" ""2.4 Achieving Change: A Structural Change Model""""2.5 Professionalization and a Return to Public Interest Responsibilities: Applying the Change Model to the Tax Profession""; ""2.5.1 An Example of a Practical Educational Model""; ""KPMG and the Sale of Tax Shelters: Synopsis""; ""2.5.1.1 Incentives Analyses""; ""Perform an Economic Analysis""; ""Perform a Legal Analysis""; ""Perform an Ethical Analysis""; ""2.5.1.2 Judgment: Propose a Convincing Solution and Analyze Impacts""; ""2.6 Conclusion""; ""References"" ""Chapter 3: The Bloom Is Off the Rose: Deprofessionalization in Public Accounting""""3.1 Specialized Knowledge""; ""3.1.1 Specialized Accounting Knowledge in Accounting""; ""3.2 Community of Practice""; ""3.2.1 Community of Accounting Practice""; ""3.3 Self-Regulation Ideology""; ""3.3.1 Self-Regulatory Ideology in Accounting""; ""3.4 Autonomy Demands""; ""3.4.1 Autonomy Demands of Accountants""; ""3.5 Public Interest Dedication""; ""3.5.1 Public Interest Dedication of Accountants""; ""3.6 Discussion""; ""References"" ""Part II: An Ethic of Accountability, Societal Responsibilities, and Accounting for the Public Interest"" |
| Record Nr. | UNINA-9910483378303321 |
| Dordrecht : , : Springer Netherlands : , : Imprint : Springer, , 2014 | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting Information and Equity Valuation : Theory, Evidence, and Applications / / by Guochang Zhang
| Accounting Information and Equity Valuation : Theory, Evidence, and Applications / / by Guochang Zhang |
| Autore | Zhang Guochang |
| Edizione | [1st ed. 2014.] |
| Pubbl/distr/stampa | New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 |
| Descrizione fisica | 1 online resource (250 p.) |
| Disciplina | 658.15 |
| Collana | Springer Series in Accounting Scholarship |
| Soggetto topico |
Accounting
Bookkeeping Finance Accounting/Auditing Finance, general |
| ISBN | 1-4614-8160-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Chapter 1 Value Concept and Accounting Measures of Value Generation: The Residual Income Model -- Chapter 2 Mapping Accounting Data to Value via Linear Information Dynamics: the Early Approach -- Chapter 3 Capital Following Profitability: Why the Residual Income Dynamic is Nonlinear -- Chapter 4 A Basic Model of Equity Value: Incorporating Growth and Abandonment Options -- Chapter 5 Testing the Properties of the ROM -- Chapter 6 Casting Theoretical Light on the Empirical Valuation Literature -- Chapter 7 Valuing Multiple-segment Firms: How Segment-level Data are Incrementally Relevant -- Chapter 8 A Valuation-based Theory of Corporate Divestiture: Why Financial Reporting May Fail to Resolve Information Asymmetries -- Chapter 9 Accounting Information and Equity Returns: A Derivative of the Value Function -- Chapter 10 An Evaluation of the Return-Earnings Research -- Chapter 11 Fair Value Accounting and Income Measurement: An Application to Standard Setting -- Chapter 12 Interpreting Financial Information in an Industry Context -- Chapter 13 Limitations and Future Directions. |
| Record Nr. | UNINA-9910298554103321 |
Zhang Guochang
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| New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting, Cash Flow and Value Relevance / / by Francesco Paolone
| Accounting, Cash Flow and Value Relevance / / by Francesco Paolone |
| Autore | Paolone Francesco |
| Edizione | [1st ed. 2020.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 |
| Descrizione fisica | 1 online resource (IX, 111 p. 17 illus., 12 illus. in color.) |
| Disciplina |
657
657.72 |
| Collana | SpringerBriefs in Accounting |
| Soggetto topico |
Accounting
Bookkeeping Business enterprises—Finance Finance Accounting/Auditing Business Finance Finance, general |
| ISBN | 3-030-50688-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- The Cash Flow Statement under IAS/IFRS -- The historical background of Cash Flow Statement: first evidences and contributions -- The Value Relevance of accounting information and cash flows: a review on prior studies and models -- Data analysis on EU and US listed companies -- Concluding remarks: the importance of Cash Flow Statement. |
| Record Nr. | UNINA-9910412147203321 |
Paolone Francesco
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| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 | ||
| Lo trovi qui: Univ. Federico II | ||
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Advances in management accounting . Vol. 30 / / edited by Mary A. Malina
| Advances in management accounting . Vol. 30 / / edited by Mary A. Malina |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Publishing, , 2018 |
| Descrizione fisica | 1 online resource (218 pages) |
| Disciplina | 658.1511 |
| Collana | Advances in management accounting |
| Soggetto topico |
Managerial accounting
Bookkeeping Business & Economics - Accounting - Financial Finance & accounting |
| ISBN |
1-78756-441-X
1-78756-439-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910796874103321 |
| Bingley, England : , : Emerald Publishing, , 2018 | ||
| Lo trovi qui: Univ. Federico II | ||
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Advice to the women and maidens of London [[electronic resource] ] : shewing, that instead of their usual pastime, and education in needlework ... it were far more necessary and profitable to apply themselves to the right understanding and practice of the method of keeping books of account : with some essays, or rudiments for young beginners, in twelve articles / / by one of that sex
| Advice to the women and maidens of London [[electronic resource] ] : shewing, that instead of their usual pastime, and education in needlework ... it were far more necessary and profitable to apply themselves to the right understanding and practice of the method of keeping books of account : with some essays, or rudiments for young beginners, in twelve articles / / by one of that sex |
| Autore | One of that sex |
| Pubbl/distr/stampa | London, : Printed for Benjamin Billingsley ..., 1678 |
| Descrizione fisica | [2], 36 p |
| Soggetto topico | Bookkeeping |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996386135003316 |
One of that sex
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| London, : Printed for Benjamin Billingsley ..., 1678 | ||
| Lo trovi qui: Univ. di Salerno | ||
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Amphithalami, or, The accomptants closet [[electronic resource] ] : e into a single book ... : a new method, illustrated and inlarged with necessary instructions and inferences of the essential parts of traffick, as also of denomination, valuation and reduction of moneys, weights and measures of divers climates of the world ... : digested into two parts ... / / invented and composed by Abraham Liset, Gent
| Amphithalami, or, The accomptants closet [[electronic resource] ] : e into a single book ... : a new method, illustrated and inlarged with necessary instructions and inferences of the essential parts of traffick, as also of denomination, valuation and reduction of moneys, weights and measures of divers climates of the world ... : digested into two parts ... / / invented and composed by Abraham Liset, Gent |
| Autore | Liset Abraham |
| Pubbl/distr/stampa | London, : Printed by James Flesher for Nicholas Bourne ..., 1660 |
| Descrizione fisica | 2 v |
| Soggetto topico |
Bookkeeping
Accounting |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996387032203316 |
Liset Abraham
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| London, : Printed by James Flesher for Nicholas Bourne ..., 1660 | ||
| Lo trovi qui: Univ. di Salerno | ||
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