Results 181 to 190 of about 2,394,867 (365)

Downside risk similarity and M&As

open access: yesContemporary Accounting Research, EarlyView.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen   +3 more
wiley   +1 more source

Caso práctico: galletas Fontaneda y United Biscuits. Liderazgo en la gestión de una crisis.

open access: yesRevista Galega de Economía, 2014
Una de las misiones fundamentales del directivo es gestionar las relaciones de la empresa con su entornoeconómico, político y social. El cierre de la planta de Galletas Fontaneda en 2002 por parte de su propietaria, United Biscuits, ilustra las enormes dificultades que entraña este papel institucional del directivo.
openaire   +1 more source

Aseguramiento de la calidad en productos, procesos de software y procesos de gestión para la mejora de las sociedades del conocimiento [PDF]

open access: yes, 2016
La gestión de la calidad se impone en las organizaciones por la importancia que alcanza en diferentes aristas. A nivel de sus productos, pues permite establecer la calidad lograda y las características presentes en los mismos y a nivel organización, pues
Boracchia, Marcos   +6 more
core  

Does analyst participation in earnings conference calls curb real activities earnings management?

open access: yesContemporary Accounting Research, EarlyView.
Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
wiley   +1 more source

Crecimiento empresarial, gestión del conocimiento, liderazgo e innovación: el caso del Grupo Parrós

open access: yesRevista Galega de Economía, 2019
Crecimiento empresarial, gestión del conocimiento, liderazgo e innovación: el caso del Grupo ...
openaire   +1 more source

Lost in Evaluation: The Intricacies of First‐ and Second‐Order Evaluations in Auditors' Promotion Committees in the Big 4 Audit Firms

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier   +2 more
wiley   +1 more source

Demand methods of price management: An empirical research [PDF]

open access: yes, 2006
One factor which companies often take as a reference point for their pricing decisions is demand. This, however, is often done only partially, with priority being given to quantitative factors rather than qualitative factors.
Rosa Díaz, Isabel María   +1 more
core  

Physicians' hybridisation with accounting in public hospitals

open access: yesAccounting &Finance, EarlyView.
Abstract Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce ...
Susana Gago‐Rodríguez   +2 more
wiley   +1 more source

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