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The End Of Accounting And The Path Forward For Investors And Managers

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The End of Accounting and the Path Forward for Investors and Managers

The End of Accounting and the Path Forward for Investors and Managers Book
Author : Baruch Lev,Feng Gu
Publisher : John Wiley & Sons
Release : 2016-06-27
ISBN : 1119191092
Language : En, Es, Fr & De

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Book Description :

An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

ECIC 2017 9th European Conference on Intellectual Capital

ECIC 2017   9th European Conference on Intellectual Capital Book
Author : Ilidio Lopes,Rogerio Serrasqueiro
Publisher : Academic Conferences and publishing limited
Release : 2017-03-20
ISBN : 1911218301
Language : En, Es, Fr & De

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Book Description :

These proceedings represent the work of researchers participating in the 9th European Conference on Intellectual Capital (ECIC 2017) which is being hosted this year by the Instituto UniversitArio de Lisboa (ISCTE-IUL) on 6-7 April 2017. ECIC is a recognised event on the international research conferences calendar and provides a valuable platform for individuals to present their research findings, display their work in progress and discuss conceptual and empirical advances in the area of Intellectual Capital. It provides an important opportunity for researchers and practitioners to come together to share their experiences of researching in this varied and expanding field. The conference this year will be opened with a keynote presentation by Dr JosE Maria Viedma MartI from U.P.C., Polytechnic University of Catalonia in Barcelona, Spain and Prof. Maria Do Rosario Cabrita from Universidade Nova de Lisboa, Portugal who will together be talking about The Practice of Intellectual Capital in the Fourth Industrial Revolution. The second day of the conference will be opened by Dr Gregorio MartIn-de Castro, from Complutense University of Madrid, Spain, who will address the topic Intellectual Capital: Linking Theory and Practice. With an initial submission of 98 abstracts, after the double blind, peer-review process there are 42 academic Research papers, 2 PhD Research, 1 Masters Research and 1 Work in Progress papers published in these Conference Proceedings. These papers represent truly global research in the field, with contributions from Australia, Colombia, Croatia, Egypt, Finland, France, Greece, Iran, Italy, Kazakhstan, Latvia, Lithuania, Poland, Portugal, Romania, Russia, South Africa, Spain, The Netherlands, Turkey, United Arab Emirates, UK and USA.

The Routledge Handbook of Accounting Ethics

The Routledge Handbook of Accounting Ethics Book
Author : Eileen Z. Taylor,Paul F. Williams
Publisher : Routledge
Release : 2020-12-30
ISBN : 0429954255
Language : En, Es, Fr & De

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Book Description :

The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.

Financial Accounting Theory and Analysis

Financial Accounting Theory and Analysis Book
Author : Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey
Publisher : John Wiley & Sons
Release : 2019-10-01
ISBN : 1119577772
Language : En, Es, Fr & De

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Book Description :

Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.

Earnings Management Fintech Driven Incentives and Sustainable Growth

Earnings Management  Fintech Driven Incentives and Sustainable Growth Book
Author : Michael I. C. Nwogugu
Publisher : Routledge
Release : 2019-11-01
ISBN : 1317146557
Language : En, Es, Fr & De

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Book Description :

Traditional research about Financial Stability and Sustainable Growth typically omits Earnings Management (as a broad class of misconduct), Complex Systems Theory, Mechanism Design Theory, Public Health, psychology issues, and the externalities and psychological effects of Fintech. Inequality, Environmental Pollution, Earnings Management opportunities, the varieties of complex Financial Instruments, Fintech, Regulatory Fragmentation, Regulatory Capture and real-financial sector-linkages are growing around the world, and these factors can have symbiotic relationships. Within Complex System theory framework, this book analyzes these foregoing issues, and introduces new behaviour theories, Enforcement Dichotomies, and critiques of models, regulations and theories in several dimensions. The issues analyzed can affect markets, and evolutions of systems, decision-making, "nternal Markets and risk-perception within government regulators, operating companies and investment entities, and thus they have Public Policy implications. The legal analysis uses applicable US case-law and statutes (which have been copied by many countries, and are similar to those of many common-law countries). Using Qualitative Reasoning, Capital Dynamics Theory (a new approach introduced in this book), Critical Theory and elements of Mechanism Design Theory, the book aims to enhance cross-disciplinary analysis of the above-mentioned issues; and to help researchers build better systems/Artificial-Intelligence/mathematical models in Financial Stability, Portfolio Management, Policy-Analysis, Asset Pricing, Contract Theory, Enforcement Theory and Fraud Detection. The primary audience for this book consists of university Professors, PHD students and PHD degree-holders (in industries, government agencies, financial services companies and research institutes). The book can be used as a primary or supplementary textbook for graduate courses in Regulation; Capital Markets; Law & Economics, International Political Economy and or Mechanism Design (Applied Math, Operations Research, Computer Science or Finance).

Responsible Investing

Responsible Investing Book
Author : Matthew W. Sherwood,Julia Pollard
Publisher : Routledge
Release : 2018-09-21
ISBN : 1351361929
Language : En, Es, Fr & De

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Book Description :

This textbook provides the first holistic resource on Environmental, Social, and Governance (ESG) investing for undergraduate and graduate programs. It provides a thorough background and history of ESG investing, as well as cutting-edge industry developments, in a way that introduces the reader to the rapidly developing field of responsible investing. Beginning with a comprehensive background of ESG investing and the development of models measuring risk and return, the book then discusses the development of ESG risks, and provides an overview of ESG rating systems. The textbook also outlines the current position of ESG investing in portfolio management through granular analysis, provides insight into common investor concerns about ESG investments, discloses qualitative theories relevant to ESG investing, and reviews literature attempting to model ESG investment performance. Finally, the authors provide readers with a foundation on the development of financial models measuring risk and return, which will be useful for measuring the performance of ESG investments. With case studies from contributors around the world, this textbook is the first of its kind to truly provide a compelling blend of quantitative and qualitative analysis supporting the incorporation of ESG investment strategies into investment portfolios. Offering an excellent overview of the growing trends in ESG investing, as well as a close analysis of ESG theories and their practical application both today and in the future, this book will be a great resource for both undergraduates and graduate students.

Global Agenda in Social Sciences

Global Agenda in Social Sciences Book
Author : İsmail Şiriner,Murat Aydın
Publisher : IJOPEC PUBLICATION
Release : 2021-12-22
ISBN : 1913809277
Language : En, Es, Fr & De

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Book Description :

Download Global Agenda in Social Sciences book written by İsmail Şiriner,Murat Aydın, available in PDF, EPUB, and Kindle, or read full book online anywhere and anytime. Compatible with any devices.

Beyond Earnings

Beyond Earnings Book
Author : David A. Holland,Bryant A. Matthews
Publisher : John Wiley & Sons
Release : 2017-12-11
ISBN : 1119440483
Language : En, Es, Fr & De

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Book Description :

"Step up stock selection with advanced valuation techniques Beyond Earnings provides finance professionals with the most advanced techniques available for complex valuation and corporate performance analysis. Deep in detail and comprehensive in scope, this book features the first empirical discussion of mean-reversion in corporate profitability and growth, with expert guidance toward practical solutions. By focusing on cash flow and the economics of a company’s performance, the discussion relates a more effective process for stock screening, selection, and valuation. Step-by-step calculations guide you through the application of the HOLT CFROI and Economic Profit approaches for measuring operating performance, and expert insight from Credit Suisse researchers and consultants sheds new light on familiar situations. Stock selection is the critical point in the performance matrix, and screening and valuation practices weigh heavily into a firm’s performance. As investors face increasing pressure to perform at ever-higher levels, this book provides essential analysis methods that help paint a more complete picture of a potential investment’s performance. Assess a firm’s performance accurately by adjusting for accounting distortions Calculate economic profit and CFROI Estimate future cash flow, profit streams, and the firm's value Model terminal value and eliminate the perpetuity assumption The effort to outperform benchmarks and exchange-traded funds grows increasingly Sisyphean as professional investors face mounting pressure from all sides. When the market is not performing to the level required to attain strategic goals, smarter stock selection becomes the lynchpin of high-performing firms. Advanced modeling provides an edge over traditional models in that it paints a truer picture of a corporation’s status, and extends that vision further into the future to facilitate more educated decision-making. Beyond Earnings is the professional manual to enhanced stock analysis and valuation, with invaluable guidance you won't find anywhere else."--

Current Achievements Challenges and Digital Chances of Knowledge Based Economy

Current Achievements  Challenges and Digital Chances of Knowledge Based Economy Book
Author : Svetlana Igorevna Ashmarina,Valentina Vyacheslavovna Mantulenko
Publisher : Springer Nature
Release : 2020-05-29
ISBN : 3030474585
Language : En, Es, Fr & De

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Book Description :

This book is based on research from Russia, Hungary, Bulgaria, Great Britain, Switzerland and the Czech Republic on issues related to knowledge-based economy development. The idea for this book was developed during three international conferences on digitalization: VI, VII and VIII International Scientific Weeks, organized by Samara State University of Economics (Samara, Russia) in 2018–2020. It is an initiative by the scientific and business organizations in the Samara Region and their Russian and international partners to analyze the current digitalization of social-economic systems, the problems and perspectives of this process, and its role in the creation and development of a new type of economy and new quality of human capital. All the contributions focus on the search for effective ways of adapting to the new digital reality and are based analyses of international statistics, and data from specific companies, educational institutions and governmental development programs. The book explores a variety of topics, including • Knowledge and Information as Basic Values of a New Economic Paradigm; • Information Technologies for Ensuring Sustainable Development of Organizations; • Augmented Reality, Artificial Intelligence and Big Data in Education and Business; • Digital Platforms and the Sharing Economy; • Potential of Digital Footprints in Economies and Education; • Sociocultural Consequences of Digitalization.

The Evolution of Corporate Disclosure

The Evolution of Corporate Disclosure Book
Author : Alessandro Ghio,Roberto Verona
Publisher : Springer Nature
Release : 2020-04-02
ISBN : 3030422992
Language : En, Es, Fr & De

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Book Description :

This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.

The Relational View of Economics

The Relational View of Economics Book
Author : Lucio Biggiero,Derick De Jongh,Birger P. Priddat,Josef Wieland,Adrian Zicari,Dominik Fischer
Publisher : Springer Nature
Release : 2022
ISBN : 3030865266
Language : En, Es, Fr & De

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Book Description :

This book contributes to the development of a relational view of economics. Bringing together experts from various disciplines, it offers an interdisciplinary perspective on the study of relational transactions. In contrast to discrete market transactions as a traditional subject of economic discourse, the book analyses the role of relational transactions in the study of economic phenomena. The contributing authors address topics such as global intra- and inter-company networks, intersectoral stakeholder management, relational contracts, and transcultural management approaches. Accordingly, the book makes an important contribution to an emerging field of research.

Applications of Operational Research and Mathematical Models in Management

Applications of Operational Research and Mathematical Models in Management Book
Author : Miltiadis Chalikias
Publisher : MDPI
Release : 2020-11-17
ISBN : 3039433806
Language : En, Es, Fr & De

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Book Description :

This book, Applications of Operational Research and Mathematical Models in Management, includes all the papers published in the Mathematics Special Issue with the same title. All the published papers are of high quality and were subjected to rigorous peer review. Mathematics is included in the Science Citation Index (Web of Science), and its current Impact Factor is 1.747. The papers in this book deal with on R&D performance models, methods for ranking the perspectives and indicators of a balance scorecard, robust optimization model applications, integrated production and distribution problem solving, demand functions, supply chain games, probabilistic optimization and profit research, coordinated techniques for order preference, robustness approaches in bank capital optimization, and hybrid methods for tourism demand forecasting. All the papers included contribute to the development of research.

The Routledge Companion to Fair Value in Accounting

The Routledge Companion to Fair Value in Accounting Book
Author : Gilad Livne,Garen Markarian
Publisher : Routledge
Release : 2018-06-13
ISBN : 131722132X
Language : En, Es, Fr & De

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Book Description :

The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.

ECIIC 2019 10th European Conference on Intangibles and Intellectual Capital

ECIIC 2019 10th European Conference on Intangibles and Intellectual Capital Book
Author : Prof. Massimo Sargiacomo
Publisher : Academic Conferences and publishing limited
Release : 2019-05-23
ISBN : 1912764199
Language : En, Es, Fr & De

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Book Description :

Download ECIIC 2019 10th European Conference on Intangibles and Intellectual Capital book written by Prof. Massimo Sargiacomo, available in PDF, EPUB, and Kindle, or read full book online anywhere and anytime. Compatible with any devices.

Handbook of Investors Behavior during Financial Crises

Handbook of Investors  Behavior during Financial Crises Book
Author : Fotini Economou,Konstantinos Gavriilidis,Greg N. Gregoriou,Vasileios Kallinterakis
Publisher : Academic Press
Release : 2017-06-24
ISBN : 0128112530
Language : En, Es, Fr & De

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Book Description :

The Handbook of Investors' Behavior during Financial Crises provides fundamental information about investor behavior during turbulent periods, such the 2000 dot com crash and the 2008 global financial crisis. Contributors share the same behavioral finance tools and techniques while analyzing behaviors across a variety of market structures and asset classes. The volume provides novel insights about the influence and effects of regional differences in market design. Its distinctive approach to studies of financial crises is of key importance in our contemporary financial landscape, even more so since the accelerated process of globalization has rendered the outbreak of financial crises internationally more commonplace compared to previous decades. Encompasses empirical, quantitative and regulation-motivated studies Includes information about retail and institutional investor behavior Analyzes optimal financial structures for the development and growth of specific regional economies

Customer Accounting

Customer Accounting Book
Author : Massimiliano Bonacchi,Paolo Perego
Publisher : Springer
Release : 2018-11-04
ISBN : 3030019713
Language : En, Es, Fr & De

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Book Description :

This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the power of data-driven customer insights in management accounting and financial reporting systems. While academic research in Marketing has developed increasingly sophisticated analytical tools, the role of customer analytics as a source of value creation from an Accounting and Finance perspective has received limited attention. The authors aim to fill this gap by blending interdisciplinary academic rigor with practical insights from real-world applications. Readers will find thorough coverage of advanced customer accounting concepts and techniques, including the calculation of customer lifetime value and customer equity for internal decision-making and for external financial reporting and valuation. Beyond a professional audience, the book will serve as ideal companion reading for students enrolled in undergraduate, graduate, or MBA courses.

Research Handbook on Intellectual Capital and Business

Research Handbook on Intellectual Capital and Business Book
Author : Dumay, John,Nielsen, Christian,Lund, Morten,Massaro, Maurizio,Guthrie, James
Publisher : Edward Elgar Publishing
Release : 2021-12-07
ISBN : 1785365320
Language : En, Es, Fr & De

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Book Description :

This essential Research Handbook examines the state-of-the-art methodologies being applied to the expanding field of intellectual capital (IC) research. It offers an overview of the contemporary issues and methods in the field, providing insight and inspiration for emerging and established academics in their own research.

The Routledge Companion to Accounting History

The Routledge Companion to Accounting History Book
Author : John Richard Edwards,Stephen P. Walker
Publisher : Routledge
Release : 2020-05-06
ISBN : 1351238868
Language : En, Es, Fr & De

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Book Description :

The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilizations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

Sustainable Consumption and Production Volume II

Sustainable Consumption and Production  Volume II Book
Author : Ranjula Bali Swain,Susanne Sweet
Publisher : Springer Nature
Release : 2020-11-07
ISBN : 3030552853
Language : En, Es, Fr & De

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Book Description :

Circular economy principles are driving to overcome the challenges of today’s linear take-make-dispose production and consumption patterns through keeping the value of products, materials, and resources circulating in the economy as long as possible. Sustainable Consumption and Production, Volume II: Circular Economy and Beyond aims to explore the sustainable consumption and production transition to a circular economy, while addressing critical global challenges by innovating and transforming product and service markets towards sustainable development. This book explores how consumers, private sector, relevant international organizations, and governments can play an active role in innovating businesses to help companies, individuals (consumers and citizens), organizations, and sectors, to remain competitive, while transitioning towards sustainable markets and economies. It is of interest to economists, students, businesses, and policymakers.