The End of Accounting and the Path Forward for Investors and Managers

• Author : Baruch Lev,Feng Gu
• Publisher : John Wiley & Sons
• Release : 27 June 2016

An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world

• Author : Ilidio Lopes,Rogerio Serrasqueiro
• Publisher : Academic Conferences and publishing limited
• Release : 20 March 2017

These proceedings represent the work of researchers participating in the 9th European Conference on Intellectual Capital (ECIC 2017) which is being hosted this year by the Instituto UniversitArio de Lisboa (ISCTE-IUL) on 6-7 April 2017. ECIC is a recognised event on the international research conferences calendar and provides a valuable platform for individuals to present their research findings, display their work in progress and discuss conceptual and empirical advances in the area of Intellectual Capital. It provides an important opportunity for researchers

• Author : Eileen Z. Taylor,Paul F. Williams
• Publisher : Routledge
• Release : 30 December 2020

The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves

• Author : Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey
• Publisher : John Wiley & Sons
• Release : 01 October 2019

Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the

• Author : Michael I. C. Nwogugu
• Publisher : Routledge
• Release : 01 November 2019

Traditional research about Financial Stability and Sustainable Growth typically omits Earnings Management (as a broad class of misconduct), Complex Systems Theory, Mechanism Design Theory, Public Health, psychology issues, and the externalities and psychological effects of Fintech. Inequality, Environmental Pollution, Earnings Management opportunities, the varieties of complex Financial Instruments, Fintech, Regulatory Fragmentation, Regulatory Capture and real-financial sector-linkages are growing around the world, and these factors can have symbiotic relationships. Within Complex System theory framework, this book analyzes these foregoing issues, and

• Author : Matthew W. Sherwood,Julia Pollard
• Publisher : Routledge
• Release : 21 September 2018

This textbook provides the first holistic resource on Environmental, Social, and Governance (ESG) investing for undergraduate and graduate programs. It provides a thorough background and history of ESG investing, as well as cutting-edge industry developments, in a way that introduces the reader to the rapidly developing field of responsible investing. Beginning with a comprehensive background of ESG investing and the development of models measuring risk and return, the book then discusses the development of ESG risks, and provides an overview

• Author : David A. Holland,Bryant A. Matthews
• Publisher : John Wiley & Sons
• Release : 11 December 2017

"Step up stock selection with advanced valuation techniques Beyond Earnings provides finance professionals with the most advanced techniques available for complex valuation and corporate performance analysis. Deep in detail and comprehensive in scope, this book features the first empirical discussion of mean-reversion in corporate profitability and growth, with expert guidance toward practical solutions. By focusing on cash flow and the economics of a company’s performance, the discussion relates a more effective process for stock screening, selection, and valuation. Step-by-step

• Author : V. Kumar,David W. Stewart
• Publisher : Emerald Group Publishing
• Release : 27 September 2021

Review of Marketing Research pushes the boundaries of marketing—broadening the marketing concept to make the world a better place.

• Author : Svetlana Igorevna Ashmarina,Valentina Vyacheslavovna Mantulenko
• Publisher : Springer Nature
• Release : 29 May 2020

This book is based on research from Russia, Hungary, Bulgaria, Great Britain, Switzerland and the Czech Republic on issues related to knowledge-based economy development. The idea for this book was developed during three international conferences on digitalization: VI, VII and VIII International Scientific Weeks, organized by Samara State University of Economics (Samara, Russia) in 2018–2020. It is an initiative by the scientific and business organizations in the Samara Region and their Russian and international partners to analyze the current digitalization of

• Author : Alessandro Ghio,Roberto Verona
• Publisher : Springer Nature
• Release : 02 April 2020

This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses

• Author : Miltiadis Chalikias
• Publisher : MDPI
• Release : 17 November 2020

This book, Applications of Operational Research and Mathematical Models in Management, includes all the papers published in the Mathematics Special Issue with the same title. All the published papers are of high quality and were subjected to rigorous peer review. Mathematics is included in the Science Citation Index (Web of Science), and its current Impact Factor is 1.747. The papers in this book deal with on R&D performance models, methods for ranking the perspectives and indicators of a balance scorecard,

• Author : Prof. Massimo Sargiacomo
• Publisher : Academic Conferences and publishing limited
• Release : 23 May 2019

• Author : Massimiliano Bonacchi,Paolo Perego
• Publisher : Springer
• Release : 04 November 2018

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 increasingly sophisticated analytical tools, the role of customer analytics as a source of value creation from an Accounting and Finance perspective has received limited attention. The authors aim to fill this gap by blending interdisciplinary academic rigor with practical insights from real-world applications.

• Author : John Richard Edwards,Stephen P. Walker
• Publisher : Routledge
• Release : 06 May 2020

The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilizations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore

• Author : Fotini Economou,Konstantinos Gavriilidis,Greg N. Gregoriou,Vasileios Kallinterakis
• Publisher : Academic Press
• Release : 24 June 2017

The Handbook of Investors' Behavior during Financial Crises provides fundamental information about investor behavior during turbulent periods, such the 2000 dot com crash and the 2008 global financial crisis. Contributors share the same behavioral finance tools and techniques while analyzing behaviors across a variety of market structures and asset classes. The volume provides novel insights about the influence and effects of regional differences in market design. Its distinctive approach to studies of financial crises is of key importance in our contemporary financial