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1 - 10 van 11 voor managerial accounting
Microsoft Word - DP CCCTB voorblad.doc
... ccctb could reduce compliance costs as multinationals can reap economies of scale and scope in accounting practices. moreover, multinationals no longer have to determine transfer prices for complicated intra-company transactions ... that the fixed factor is not location specific but firm specific, e.g. due to managerial skills, a brand name or patents. in that case, the factor may become responsive to ...
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Microsoft Word - discussion164.doc
... on individual bank ratings a cross-country analysis. review of quantitative finance and accounting podpiera, r., 2006. does compliance with basel core principles bring any measurable benefits? ... loans non performing loans total loans unreserved impaired loans equity impaired loans equity managerial qualities total cost total income overhead cost total assets profit number of employees ...
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Microsoft Word - cpbdoc214.doc
... of financial activities. rational decision-making assumes the fungibility of funds. however, mental accounting violates this basic economic principle (see thaler, 1999). this applies not only ... this reduces their administrative burden complex and risky projects demanding high technical or managerial expertise should be centralised or outsourced big bureaucracies have high internal transaction costs ...
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Manager turnover and firm performance
... accounting and economics fee, c.e. and c.j. hadlock, management turnover across the corporate hierarchy, journal of accounting and economics frick, b. and r. simmons, the impact of managerial quality on organizational performance evidence from german soccer, managerial and decision economics gruene, ...
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boek compleet
... based and controlled in industrialised countries. they are equipped with advanced technologies, capital resources, and managerial skills. there is an incentive for them to invest in developing countries for higher returns ... highest losses would occur in the absence of trade, exceeding 80 billion dollars in 2010, accounting for about one percent of us gdp. to the extent that trade is introduced, ...
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Research Memorandum (set-up) [PFP#1291253990]
... labour productivity growth. to analyse sources of productivity growth, most studies apply the growth accounting framework based on solow(1957).thisapproachassumesthateach plant or firm within the same industry shares ... amount of output. scrutinising the role of labour quality, such as the effect of managerial ability, is problematic data on labour quality are not directly available in the micro ...
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governance stakeholder relationships german and dutch experience pdf
... the effectivity of direct shareholder monitoring of management and reduces the scope for managerial opportunism. management share ownership closer aligns management and share- holder incentives. employee co- ... ). adequate representation of equity value by stock market prices can be raised by accounting rules which require a company's financial information to properly reflect shareholder value. ...
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Research Memorandum (set-up) [PFP#201413950]
... uout . these outside options are the market alternatives for the current employment relation, not accounting for reputation effects7 . both outside options can only be estimated for future periods, ... not in particular on ir. however, from the abundant literature on managerial compensation, we have a breakdown of managerial pay in different components (abowd and kaplan, 1999; murphy, 1998). ...
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Microsoft Word - cpbdoc91.doc
... that technology improvements are of minor importance. however, the way this was measured (growth accounting) may have been misleading, attributing a smaller fraction of growth to innovation than ... agent problems) by providing yardsticks or sharpen incentives (as profits become more sensitive to managerial effort in a more competitive environment). an opposite effect of competition is also possible ...
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Microsoft Word - disc71.doc
... , defined by an indicator representing managerial freedom with respect to authorities. gathon and pestieau (1995) also find that managerial autonomy is an important determinant ... state-owned, public agency - accounting separation independent management in 1992 belgium vertically and horizontally integrated, no competition, state- owned, public agency - accounting separation independent management ...
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