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11 Irrtümer über Kennzahlen [[electronic resource] ] : Mit den richtigen Zahlen führen / / von Claudia Ossola-Haring, Andreas Schlageter, Stephan Schöning
| 11 Irrtümer über Kennzahlen [[electronic resource] ] : 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 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accountability, ethics and sustainability of organizations : new theories, strategies and tools for survival and growth / / Sandro Brunelli, Emiliano Di Carlo, editors
| Accountability, ethics and sustainability of organizations : new theories, strategies and tools for survival and growth / / Sandro Brunelli, Emiliano Di Carlo, editors |
| Edizione | [1st ed. 2020.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 |
| Descrizione fisica | 1 online resource (201 pages) |
| Disciplina | 174.4 |
| Collana | Accounting, finance, sustainability, governance & fraud: theory and application |
| Soggetto topico |
Business ethics
Industrial management—Environmental aspects Industrial organization Accounting Bookkeeping |
| ISBN | 3-030-31193-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Organizations Towards 2030: The Primary Interest of the Economic Entity: The Real Entity Theory and the Primary Interest of the Firm: Equilibrium Theory, Stakeholder Theory and Common Good Theory -- The Incentives of a Common Good Based CSR for SDG's Achievement: The Importance of Mission Statement -- SDGs Achievement: Commitment, Channels of Action and the Role of Integrated Reporting in the Disclosure Mechanisms -- Financial Reporting, Non-Financial Reporting and Sustainability: Challenges and Changes: Harmonization of Non-Financial Reporting Regulation in Europe: A Study of the Transposition of the Directive 2014/95/EU -- Corporations' Eco-Consciousness in the New Deal of Non-Financial Information Disclosure System: Preliminary Evidence from Italian and French Practices -- The Role of Auditors to Improve Sustainability in Financial Reporting -- The Relevance of Public Sector: New Pathways for Sustainable Accounting, Accountability and Performance: Value-Based Healthcare Paradigm for Healthcare Sustainability -- Public Sector Accounting and the Sustainability of Public Finance Among Accounting Bases, Harmonization and Flexibility Concerns -- The State of the Art of Green Public Procurement in Europe: Documental Analysis of European Practices. |
| Record Nr. | UNINA-9910367244403321 |
| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting and Regulation [[electronic resource] ] : New Insights on Governance, Markets and Institutions / / edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen
| Accounting and Regulation [[electronic resource] ] : 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 | ||
| 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 |
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Ferramosca Silvia
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| 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 [[electronic resource] ] : Perspectives on Accountability, Professionalism and Role in Society / / edited by Steven Mintz
| Accounting for the Public Interest [[electronic resource] ] : 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 | ||
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Accounting Information and Equity Valuation [[electronic resource] ] : Theory, Evidence, and Applications / / by Guochang Zhang
| Accounting Information and Equity Valuation [[electronic resource] ] : 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 |
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Zhang Guochang
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| New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting Information Systems for Decision Making / / edited by Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri
| Accounting Information Systems for Decision Making / / edited by Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri |
| Edizione | [1st ed. 2013.] |
| Pubbl/distr/stampa | Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2013 |
| Descrizione fisica | 1 online resource (350 p.) |
| Disciplina | 657.02854 |
| Collana | Lecture Notes in Information Systems and Organisation |
| Soggetto topico |
Accounting
Bookkeeping Information technology Business—Data processing Architecture, Computer Management Industrial management Application software Accounting/Auditing IT in Business Computer System Implementation Innovation/Technology Management Information Systems Applications (incl. Internet) |
| ISBN | 3-642-35761-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Trends in Accounting Information Systems -- Are Auditors Interested in XBRL? -- Internal Control over Financial Reporting Quality and Information Technology Control -- Determinants of Internet-based Performance Reporting Released by Italian Local Government Authorities -- Mandatory Compliance in Transparency of Public Administration -- The Current Environmental Strategy Reporting Model: What Can Be Learned from Corporate Reports? -- The Role of Continuous Monitoring of Internal Controls over Financial Reporting -- Accounting Information Systems and Knowledge Management Systems -- Current Changes in Executive Work and How to Handle Them by Redesigning Executive Information Systems -- Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems -- Defining Accounting Information Systems Boundaries -- Break-Up Analysis: a Method to Regain Trust in Business Transactions -- Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-Offs -- Interactive Data: Technology and Cost of Capit -- Integrated Multi-Layered Information Systems in Engineer-to-Order Multinational Business Processes: Managerial, Accounting and Organizational Aspects -- IS to Support Project Management: Implications for Managerial Accounting -- Putting IS and Organizational Change into Context: the Pros and Cons in Kibernetes -- Analysing Flexibility and Integration Needs in Budgeting IS Technologies -- Port Authorities and Water Concessionaires: the Role of Reporting in Management Control and Information Systems -- The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda -- The Didactic Challenge of Accounting Information Systems and ERPs for Business Schools: a Proposal for the Italian Universities. |
| Record Nr. | UNINA-9910438253303321 |
| Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2013 | ||
| Materiale a stampa | ||
| 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 |
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Paolone Francesco
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| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 | ||
| 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 |
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De Luca Pasquale
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| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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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 |
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Tritschler Jonas
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| Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Soggetto topico
- Accounting (240)
-
Bookkeeping
(240)
- Accounting/Auditing (239)
- Finance (39)
- Finance, general (39)