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Julia Nasev examines the impact of conservative accounting numbers on valuation estimates and on real economic decisions such as cost stickiness.
Foreword rtation thesis is the insight that man- ers need to identify and understand strategic issues in order for their companies to s- cessfully cope with strategic change. …
Understanding cost behavior is a fundamental element of cost accounting and the management of a firm. Deviating from the traditional assumption of symmetric cost behavior, numerous …
Foreword agement accounting information (MAI) in organizational settings. In this context, mining managerial performance. VI Foreword …
The starting point of Franz Fischer's dissertation thesis is the long-established claim to hold people accountable only for what they can control. Whereas early publications take …
Ulf Bruggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual …
An investment in knowledge pays the best interest. Benjamin Franklin (1706-1790) The knowledge economy Benjamin Franklin, scientist, publisher, founder, and first president of the …
The idea behind this paper has a rather long history. During the internet boom, the opportunity arose in 1997 of working together with ORACLE experts on major internet projects. In …