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 : Martin S. Fridson,Fernando Alvarez
• Publisher : John Wiley & Sons
• Release : 19 April 2022

The updated, real-world guide to interpreting and unpacking GAAP and non-GAAP financial statements In Financial Statement Analysis, 5th Edition, leading investment authority Martin Fridson returns with Fernando Alvarez to provide the analytical framework you need to scrutinize financial statements, whether you're evaluating a company's stock price or determining valuations for a merger or acquisition. Rather than taking financial statements at face value, you'll learn practical and straightforward analytical techniques for uncovering the reality behind the numbers. This fully revised 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 : 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 : İsmail Şiriner,Murat Aydın
• Publisher : IJOPEC PUBLICATION
• Release : 22 December 2021

• 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 : Avihay Dorfman,Alon Harel
• Publisher : Unknown
• Release : 16 September 2021

This volume explores the questions of what makes some goods and services fundamentally public and why.

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

Beyond Earnings is targeted at investors, financial professionals, and students who want to improve their ability to analyze financial statements, forecast cash flows, and ultimately value a company. The authors demonstrate that reported earnings are easily gamed by accounting shenanigans and reveal how commonly used profitability measures such as return on equity can be misleading. Because earnings and P/E ratios are too unreliable for valuation, this book takes you beyond earnings and shows you how to apply the HOLT

• 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 : Lucio Biggiero,Derick De Jongh,Birger P. Priddat,Josef Wieland,Adrian Zicari,Dominik Fischer
• Publisher : Springer Nature
• Release : 04 February 2023

This book contributes to the development of a relational view of economics. Bringing together experts from various disciplines, it offers an interdisciplinary perspective on the study of relational transactions. In contrast to discrete market transactions as a traditional subject of economic discourse, the book analyses the role of relational transactions in the study of economic phenomena. The contributing authors address topics such as global intra- and inter-company networks, intersectoral stakeholder management, relational contracts, and transcultural management approaches. Accordingly, the book

• Author : Slađana Benković,Aleksandra Labus,Miloš Milosavljević
• Publisher : Springer Nature
• Release : 02 March 2023

This book presents a collection of state-of-the-art research findings on the digital transformation of financial services. Digitalization has fundamentally changed financial services and has a tendency to reshape the landscape of the financial industry in an unprecedented manner. Over the last ten years, the development of new financial technologies has contributed to the creation of new business and organizational models, along with new approaches to service delivery. By encompassing significant conceptual contributions, innovations in methods and techniques, and by delineating

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