Results 261 to 270 of about 310,075 (301)

Economic and non-financial performance indicators in universities

Public Management Review, 2007
Abstract This article presents the findings of a project investigating the intended and unintended consequences of the contemporary performance-driven environment in the Australian higher education sector (AHES) focusing on the performance mechanisms used and the performance information required.
James Guthrie, Ruth Neumann
openaire   +1 more source

Data Mining of Corporate Financial Risks: Financial Indicators or Non-Financial Indicators

2009 International Conference on Management and Service Science, 2009
Taking 164 ST (Special Treatment) listed companies in China's stock market and 328 paired risk-free companies as samples, this paper, adopting Logistic Multiple Regression Model to do multi-step regression analysis, performs data mining to study the relationship between the relative financial and non-financial indicators and the corporate financial ...
Ping-lin He, Zhong-fu Yu, Jie Tao
openaire   +1 more source

RESPONSIBILITY CENTERS: FROM FINANCIAL TO NON-FINANCIAL INDICATORS

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020
This article explores the possibility of using the principles of forming responsibility centers different from the principle of linking to the financial structure, based on business processes that make up the model of the company. The approaches to the organization of areas of responsibility for non-financial indicators in economic entities are ...
openaire   +1 more source

Impact of non-financial indicators on managing corporate value growth

Экономика и предпринимательство, 2021
В статье дана оценка результатов эмпирических исследований ученых о влиянии нефинансовых факторов на рыночную стоимость компаний и необходимости их учета наравне с финансовыми при управлении ростом их капитализации. Рассмотрена динамика рыночной стоимости и нефинансовых показателей социальной и экологической ответственности на примере компаний ...
openaire   +1 more source

Non-Financial Indicators and Strategic Management Accounting

2012
For Anthony (1965, p. 17), management control is ‘the set of accounting and financial verification tools based on predefined objectives’; in other words, a verification planning process. The conventional approach to management accounting discloses a tension among the processes of strategic management, management control and operational control. Johnson
Evelyne Poincelot, Gregory Wegmann
openaire   +1 more source

Management of financial and non-financial indicators of enterprise

Экономика и предпринимательство, 2020
В статье рассмотрены вопросы анализа внутренней информации, которая получается при обработке первичных документов, обобщающих или группирующих информацию и формирующих необходимые отчеты. Анализируя и обобщая полученную информацию, руководители разных уровней определяют будущие варианты развития различных производственных ситуаций, прогнозируют ...
openaire   +1 more source

Non-financial Performance Indicators: The Power of Measures to Operationalize the Law

2020
The 254/2016 Legislative Decree, which is implementing in Italy the Directive 2014/95/EU on Non-Financial Information (NFI), has made it mandatory to convey NFI to improve economic, social and environmental corporate communication. An effective mean to operationalize the law is the use of Sustainability Performance Indicators (SPIs). These are powerful
Domenico Raucci, Lara Tarquinio, Daniela Rupo, Salvatore Loprevite   +3 more
openaire   +1 more source

Financial analysts' evaluation of enhanced disclosure of non-financial performance indicators

The British Accounting Review, 2011
Abstract This study examines whether enhanced disclosure of non-financial performance indicators influences financial analysts’ decision processes and the information they pay attention to when performing stock-price valuations. These questions are addressed through a verbal protocol study that examines the information-processing behaviours and types
Coram, P., Mock, T., Monroe, G.
openaire   +2 more sources

RECOMMENDATIONS FOR NON-FINANCIAL INDICATORS MODEL CONSTRUCTING

Высокие технологии и инновации в науке: сборник статей LIX международной научной конференции (Санкт-Петербург, Январь 2025)
Текущие методы управления цифровой трансформацией теряют свою эффективность, не успевая за изменениями современной бизнес-среды. В статье представлены рекомендации по построению модели нефинансовых показателей эффективности продукта и предприятия в целом, учитывающие современные особенности и изменчивость бизнес-среды.
openaire   +1 more source