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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  
Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2016
Materiale a stampa
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  
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018
Materiale a stampa
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
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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  
New York, NY : , : Springer New York : , : Imprint : Springer, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Analytical Corporate Valuation : Fundamental Analysis, Asset Pricing, and Company Valuation / / by Pasquale De Luca
Analytical Corporate Valuation : Fundamental Analysis, Asset Pricing, and Company Valuation / / by Pasquale De Luca
Autore De Luca Pasquale
Edizione [1st ed. 2018.]
Pubbl/distr/stampa Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018
Descrizione fisica 1 online resource (XV, 465 p. 58 illus.)
Disciplina 658.15
Soggetto topico Corporations—Finance
Accounting
Bookkeeping 
Business enterprises—Finance
Macroeconomics
Capital market
Corporate Finance
Accounting/Auditing
Business Finance
Macroeconomics/Monetary Economics//Financial Economics
Capital Markets
ISBN 3-319-93551-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Part I Fundamental analysis of the company -- 1 “Strategic Formula” of the firm -- 2 Economic and financial dynamics of the firm -- Part II Asset pricing -- 3 Risk and return in the capital market -- 4 Mean-variance approach -- 5 Equilibrium models in capital market -- Part III Corporate value -- 6 Capital structure choices of the company and the cost of capital -- 7 Equity valuation -- 8 Enterprise valuation -- 9 Option valuation.
Record Nr. UNINA-9910299636603321
De Luca Pasquale  
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Audit Quality : Association between published reporting errors and audit firm characteristics / / by Jonas Tritschler
Audit Quality : Association between published reporting errors and audit firm characteristics / / by Jonas Tritschler
Autore Tritschler Jonas
Edizione [1st ed. 2014.]
Pubbl/distr/stampa Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2014
Descrizione fisica 1 online resource (251 p.)
Disciplina 650
Soggetto topico Business
Management science
Accounting
Bookkeeping 
Business and Management, general
Accounting/Auditing
ISBN 3-658-04174-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Literature Review and Current Issues -- Audit Quality Measure Based on Reporting Errors -- Reporting Errors and Audit Firm Characteristics.
Record Nr. UNINA-9910298531403321
Tritschler Jonas  
Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Audit Reporting for Going Concern Uncertainty : Global Trends and the Case Study of Italy / / by Sandro Brunelli
Audit Reporting for Going Concern Uncertainty : Global Trends and the Case Study of Italy / / by Sandro Brunelli
Autore Brunelli Sandro
Edizione [1st ed. 2018.]
Pubbl/distr/stampa Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018
Descrizione fisica 1 online resource (XIV, 105 p. 2 illus.)
Disciplina 657.45
Collana SpringerBriefs in Accounting
Soggetto topico Accounting
Bookkeeping 
Business enterprises—Finance
Accounting/Auditing
Financial Accounting
Business Finance
ISBN 3-319-73046-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 1 The Firm' Going Concern in the Contemporary Era -- 2 Audit Reporting for Going Concern Uncertainty: the Academic Debate -- 3 Effects of GCOs in Italy: Some Empirical Evidence -- 4 Audit Reporting for Going Concern Uncertainty: Literature Insights, Italian Evidence and Future Research Approaches and Pathways.
Record Nr. UNINA-9910298171303321
Brunelli Sandro  
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Auditing, Assurance Services, and Forensics : A Comprehensive Approach / / by Felix I. Lessambo
Auditing, Assurance Services, and Forensics : A Comprehensive Approach / / by Felix I. Lessambo
Autore Lessambo Felix I
Edizione [1st ed. 2018.]
Pubbl/distr/stampa Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2018
Descrizione fisica 1 online resource (XXI, 494 p. 4 illus.)
Disciplina 657.45
Soggetto topico Accounting
Bookkeeping 
Financial Accounting
Accounting/Auditing
ISBN 3-319-90521-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Part 1. Audit Framework, Profession, and Standards -- Chapter 1. Overview, History, and Overall objectives of Auditing -- Chapter 2. The Audit Profession: The US Sarbanes-Oxley Act -- Chapter 3. The International Auditing and Assurance Standards Board -- Chapter 4. Generally Accepted Auditing Standards, Audit Planning & Engagement Quality Review -- Chapter 5. Other Engagements, Reports, and Accounting Services -- Chapter 6. Agreed-Upon Procedures -- Chapter 7. Professional Standards: Independence, Integrity, and Objectivity -- Part 2. Audit Planning -- Chapter 8. Audit Planning, Testing and Materiality -- Part 3. Audit Evidence Processing -- Chapter 9. Audit Evidence and Documentation -- Chapter 10. Audit Risks: Identification and Procedures -- Chapter 11. Audit Sampling -- Chapter 12. Auditing Accounting Estimates, Including Fair Value Accounting Estimates -- Chapter 13. Related Party Transactions -- Chapter 14. Significant Unusual Transactions -- Chapter 15. Subsequent Events; and Going Concern -- Chapter 16. Reporting on Condensed Financial Statements, Selected Financial Data, and Supplemental Information -- Chapter 17. Consideration of Fraud and of Internal Control Over Financial Reporting Audit -- Chapter 18. Financial Statements’ Audit -- Chapter 19. The Integrated Audit Process -- Chapter 20. Audits of Group Financial Statements -- Chapter 21. Communications with Audit Committees -- Chapter 22. Audit Tools: Financial Ratios Analysis -- Chapter 23. Corporate Governance, Accounting, and Auditing Scandals -- Chapter 24. Auditor Legal Liability -- Chapter 25. Forensic Auditing -- Answers to Chapter Questions.
Record Nr. UNINA-9910299633803321
Lessambo Felix I  
Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2018
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Basiswissen Bilanzanalyse : Schneller Einstieg in Jahresabschluss, Bilanz und GuV / / von Bernd Heesen
Basiswissen Bilanzanalyse : Schneller Einstieg in Jahresabschluss, Bilanz und GuV / / von Bernd Heesen
Autore Heesen Bernd
Edizione [2nd ed. 2017.]
Pubbl/distr/stampa Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017
Descrizione fisica 1 online resource (218 pages)
Disciplina 657.3
Soggetto topico Accounting
Bookkeeping 
Accounting/Auditing
ISBN 3-658-17227-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ger
Nota di contenuto GuV und Bilanz -- Das zu analysierende Zahlenwerk der Bauco -- Analyse mit Kennzahlen Checkliste -- Abschlusswürdigung.
Record Nr. UNINA-9910483689003321
Heesen Bernd  
Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Basiswissen Bilanzanalyse : Schneller Einstieg in Jahresabschluss, Bilanz und GuV / / von Bernd Heesen
Basiswissen Bilanzanalyse : Schneller Einstieg in Jahresabschluss, Bilanz und GuV / / von Bernd Heesen
Autore Heesen Bernd
Edizione [1st ed. 2016.]
Pubbl/distr/stampa Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2016
Descrizione fisica 1 online resource (X, 207 S. 170 Abb.)
Disciplina 657
Soggetto topico Accounting
Bookkeeping 
Accounting/Auditing
ISBN 3-658-12525-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ger
Nota di contenuto GuV und Bilanz -- Das zu analysierende Zahlenwerk der Bauco -- Analyse mit Kennzahlen Check-Liste -- Abschlusswürdigung.
Record Nr. UNINA-9910483359103321
Heesen Bernd  
Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui