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This book looks at the 23 million registered Small and Medium Enterprises (SMEs) that make up 98 per cent of the EU economy. Addressing the high end of SMEs in terms of new models for SME funding and financial reporting, this merged way of looking at SMEs reveals a...
Through a mixture of concepts and examples, this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field. This book covers the two aspects of financial statement analysis, namely...
Most business schools use case studies in their courses. However, these are typically based on past cases and assigned to students to solve. This book describes a new approach for teaching with case studies, which was developed and applied successfully at TUM School of...
Der Sammelband fokussiert auf den in der Wirtschaftspraxis gegenwärtigen und vielfach diskutierten Prozess der digitalen Transformation. Dieser führt in Unternehmen zur Etablierung einer spezifischen, auf die Nutzung digitaler Technologien beruhende Geschäftsmodelle....
This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of...
Corporate failures and accounting scandals have shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and...
This book, divided into three main parts, will offer a complete overview of the concept of corporate financial distress, emphasizing the different typologies of corporate paths included in this broad concept. It will reorganize and update academic literature about the...
Roberto Becker widmet sich den bislang vernachlässigten Grundsätzen, die sich mit der ordnungsmäßigen Prognosebildung befassen. Ausgehend von der empirischen Erkenntnis, dass Prognoseaussagen und -ankündigungen signifikante Kapitalmarktreaktionen entfalten, und...
This book demonstrates what kind of problems, originating in a management accounting setting, may be solved with game theoretic models. Game theory has experienced growing interest and numerous applications in the field of management accounting. The main focus...
This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism. The results obtained using the positivist approach indicate that financial crises tend to have no...
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