Value added reporting and research: state of the art
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn. [u.a.]
Quorum Books
1999
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 185 S. |
| ISBN: | 1567203019 |
Internformat
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| 245 | 1 | 0 | |a Value added reporting and research |b state of the art |c Ahmed Riahi-Belkaoui |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Westport, Conn. [u.a.] |b Quorum Books |c 1999 | |
| 300 | |a XIII, 185 S. | ||
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| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Balanço financeiro |2 larpcal | |
| 650 | 7 | |a Contabilidade de empresas |2 larpcal | |
| 650 | 7 | |a Demonstração financeira |2 larpcal | |
| 650 | 7 | |a Valor adicionado |2 larpcal | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Corporations |x Accounting | |
| 650 | 4 | |a Financial statements | |
| 650 | 4 | |a Income accounting | |
| 650 | 4 | |a International business enterprises |x Accounting | |
| 650 | 4 | |a Value added |x Accounting | |
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Datensatz im Suchindex
| _version_ | 1813509726957207552 |
|---|---|
| adam_text |
Contents
Exhibits ix
Preface xi
1 The Story Behind Value Added Reporting 1
Appendix LA: The Value Added Statement in Britain 17
Appendix l.B: The Value Added Statement 29
2 Adopting and Using Value Added Information 39
3 Usefulness of Value Added Reporting: A Review and Synthesis of
the Literature 57
Appendix 3.A: Multidivisional Structure and Productivity 69
Appendix 3.B: Value Added and Corporate Control 82
Appendix 3. C: Earnings Return versus Net Value
Added Returns Relation 99
Appendix 3.D: The Information Content of Value Added,
Earnings, and Cash Flow 110
Appendix 3.E: The Magic in Value Added 117
Appendix 3.F: The Effect of Ownership Structure on Value
Added Based Performance 130
viii Contents
4 Net Value Added and Earnings Determination 139
5 The Substitution of Net Value Added for Earnings in Equity
Valuation 149 {
6 The Effects of Accounting Knowledge on the Omission of Value
Added in Wealth Measurement and Distribution 161
Index 183
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Exhibits
1.1 Statement of Value Added Suggested in the Corporate Report 4
1.2 Deriving the Value Added Statement 5
2.1 Hellenic Company Income Statements Expressed in Units of
Money 42
2.2 Hellenic Company Value Added Statements Expressed in Units
of Money 43
2.3 Hellenic Company Income Statements Expressed in Units of
Purchasing Power 45
2.4 Hellenic Company Value Added Statements Expressed in Units
of Purchasing Power 46
2.5 General Price Level Gain or Loss, December 31, 19X6 47
2.6 Error type Analysis 48
3.1 Value Added Performance of Firms 58
3.2 Market Valuation and Value Added versus Conventional Data 60
3.3 Predictive Ability of Value Added Data 62
4.1 Summary Statistics for Variables of Earnings Policy Model 142
4.2 Correlation Matrix 143
4.3 Earnings and Net Value Added [White (1980) r Statistics in
Parentheses] 144
5.1 Descriptive Statistics 154
s
x Exhibits
5.2 Correlation Table 154
5.3 Estimate of Equation [White (1980) f Statistics in Parentheses] 155
5.4 Estimate of Equation [White (1980) f Statistics in Parentheses] 156 (
6.1 Experimental Procedures 172
6.2 Descriptive Statistics and Planned Comparisons Tests for the
Number of Value Added Information Omitted, by Accounting
Knowledge 175 76
6.3 Regression Results for the Effects of Accounting Knowledge 177
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| any_adam_object | 1 |
| author | Riahi-Belkaoui, Ahmed 1943- |
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV013034281 |
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| indexdate | 2024-10-21T08:00:48Z |
| institution | BVB |
| isbn | 1567203019 |
| language | English |
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| physical | XIII, 185 S. |
| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
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| spelling | Riahi-Belkaoui, Ahmed 1943- Verfasser (DE-588)121828409 aut Value added reporting and research state of the art Ahmed Riahi-Belkaoui 1. publ. Westport, Conn. [u.a.] Quorum Books 1999 XIII, 185 S. txt rdacontent n rdamedia nc rdacarrier Balanço financeiro larpcal Contabilidade de empresas larpcal Demonstração financeira larpcal Valor adicionado larpcal Multinationales Unternehmen Corporations Accounting Financial statements Income accounting International business enterprises Accounting Value added Accounting Wertschöpfungsrechnung (DE-588)4065687-1 gnd rswk-swf Wertschöpfungsrechnung (DE-588)4065687-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008879490&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Riahi-Belkaoui, Ahmed 1943- Value added reporting and research state of the art Balanço financeiro larpcal Contabilidade de empresas larpcal Demonstração financeira larpcal Valor adicionado larpcal Multinationales Unternehmen Corporations Accounting Financial statements Income accounting International business enterprises Accounting Value added Accounting Wertschöpfungsrechnung (DE-588)4065687-1 gnd |
| subject_GND | (DE-588)4065687-1 |
| title | Value added reporting and research state of the art |
| title_auth | Value added reporting and research state of the art |
| title_exact_search | Value added reporting and research state of the art |
| title_full | Value added reporting and research state of the art Ahmed Riahi-Belkaoui |
| title_fullStr | Value added reporting and research state of the art Ahmed Riahi-Belkaoui |
| title_full_unstemmed | Value added reporting and research state of the art Ahmed Riahi-Belkaoui |
| title_short | Value added reporting and research |
| title_sort | value added reporting and research state of the art |
| title_sub | state of the art |
| topic | Balanço financeiro larpcal Contabilidade de empresas larpcal Demonstração financeira larpcal Valor adicionado larpcal Multinationales Unternehmen Corporations Accounting Financial statements Income accounting International business enterprises Accounting Value added Accounting Wertschöpfungsrechnung (DE-588)4065687-1 gnd |
| topic_facet | Balanço financeiro Contabilidade de empresas Demonstração financeira Valor adicionado Multinationales Unternehmen Corporations Accounting Financial statements Income accounting International business enterprises Accounting Value added Accounting Wertschöpfungsrechnung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008879490&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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