Results 11 to 20 of about 1,196 (179)

Enterprise system implementation and cash flow volatility

Contemporary Accounting Research, Volume 40, Issue 3, Page 1937-1965, Fall 2023., 2023
Abstract This study investigates the financial and operational implications of enterprise systems (ESs) in corporate risk management. Using matched difference‐in‐differences analyses based on ES implementation events, we document a significant reduction in the volatility of operating cash flows following ES implementations.
Alfred Z. Liu, Morton Pincus, Sean Xin Xu   +2 more
wiley   +1 more source

The importance of communal forests in carbon storage: Using and destabilizing carbon measurement in understanding Guatemala's payments for ecosystem services

Canadian Geographer / Le géographe canadien, Volume 67, Issue 1, Page 106-123, Spring / printemps 2023., 2023
Payments for ecosystem services (PES) are a conservation initiative that offer payments to people who own or manage lands that provide desired ecosystem services. Utilizing mixed methods, I examine how PES in the form of government‐issued forestry incentives interact with land tenure to affect carbon storage in Guatemala's Western Highlands.
Nicolena vonHedemann
wiley   +1 more source

Beyond radical affordability in the base of the pyramid: The role of consumer self‐confidence in product acceptance

Journal of Consumer Affairs, Volume 57, Issue 1, Page 619-647, Spring 2023., 2023
Abstract When developing products and services for base of the economic pyramid (BoP) consumers, it has been widely assumed that organizations must set extremely low prices that are dependent on substantial product acceptance and economies of scale. However, such pricing is often not feasible.
Christopher P. Blocker, Kenneth C. Manning, Carlos A. Trujillo   +2 more
wiley   +1 more source

Grammatical Coding and the Discursive Construction of Participants: Spanish Passives in Written Press News Discourse

Transactions of the Philological Society, Volume 120, Issue 3, Page 351-374, November 2022., 2022
Abstract This paper presents a comparative analysis of two Spanish constructions that are usually characterised as passive, namely the periphrastic or attributive passive – formed with the verb ser ‘be’ plus a participle – and the reflexive passive – formed with third‐person reflexive clitic se.
Miguel A. Aijón Oliva
wiley   +1 more source

Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*

Contemporary Accounting Research, Volume 39, Issue 4, Page 2861-2902, Winter 2022., 2022
ABSTRACT We examine the “black box” of corporate tax risk management by providing unique insights into practitioners' tax risk perceptions, tax risk management practices, and influences leading to variation in tax risk management practices across firms.
Alissa I. Brühne, Deborah Schanz
wiley   +1 more source

Walking the Talk? Managing Errors in the Audit Profession*

Contemporary Accounting Research, Volume 39, Issue 4, Page 2696-2729, Winter 2022., 2022
ABSTRACT Errors reflect unintended deviations from plans or goals and commonly carry negative connotations. Although errors cannot be eliminated, they offer opportunities for learning and innovation. Audit firms employ powerful mechanisms, such as review processes, to prevent or detect audit errors and safeguard their work in the public interest.
Anna Gold, Dominic Detzen, Oscar van Mourik, Philip Wallage, Arnold Wright   +4 more
wiley   +1 more source

The effect of green strategies and eco‐innovation on Mexican automotive industry sustainable and financial performance: Sustainable supply chains as a mediating variable

Corporate Social Responsibility and Environmental Management, Volume 29, Issue 4, Page 779-794, July 2022., 2022
Abstract This work focuses on the study of how green strategies (GBS) and eco‐innovation (EI) contribute to increasing sustainable and financial performance in the context of the Mexican manufacturing industry, and whether these relationships are mediated by the practices involved in sustainable supply chains (SSCs).
Rubén Michael Rodríguez‐González, Gonzalo Maldonado‐Guzman, Antonia Madrid‐Guijarro   +2 more
wiley   +1 more source

What influences the implementation of IFRS for SMEs? The Brazilian case

Accounting &Finance, Volume 62, Issue 2, Page 2947-2992, June 2022., 2022
Abstract We investigate factors influencing the implementation of IFRS for SMEs in Brazil. Accountants and accounting firms from all over the country received a questionnaire about the perceptions of IFRS for SMEs. A logit regression on the factors associated with non‐implementation using 426 valid observations suggests that inconsistencies and ...
Flauzeliton José Aparecido Gonçalves, André Aroldo Freitas De Moura, Fabio Yoshio Suguri Motoki   +2 more
wiley   +1 more source

El Gerente Coaching en la Gerencia

Revista Scientific, 2016
El artículo tiene como propósito formular aportes para El Gerente Coaching, la optimización de la gerencia, en  todas las áreas en las cuales se desarrolla y desenvuelve el ser humano, en ese sentido, dedica parte de su contenido a la figura del gerente,
Giovanna Díaz Cardozo
doaj   +1 more source

Las NIIF: Una forma de educar a los gerentes en la gestión de la PYMES

Ciencia y Poder Aéreo, 2016
Este artículo explora el impacto de las Normas Internacionales de Información Financiera - NIIF sobre las Pymes en Colombia, y en las estrategias que todo gerente de empresa que lidera una empresa debe tener para el correcto manejo contable y financiero,
Santiago Garcia Carvajal, Robinson Dueñas Casallas, Henry Acuña Barrantes   +2 more
doaj   +1 more source