the objective of this research is to identify the characteristics of cost accounting systems (cas) in manufacturing companies located in the state of fars. the research is designed to answer the following questions: 1- what kind of management information systems (mis) are in - use. 2-what information are provided by these systems. 3-how - offen financial information. are issues. 4- what groups ...

information asymmetry is a negative event that gives manager incentives to use his private information to attempt transferring wealth from investors by overstating financial performance and consequently, stock prices during his tenure at the firm. the manipulations generate agency costs. conservative reporting is a mechanism that reduces the managers’ ability to manipulate and overstate financi...

A curious ownership structure is found in Northern Europe – foundations that own and operate business companies. The foundations are non-profit entities, they have no members and no owners, and they cannot be dissolved, but regard it as a goal in itself to run a business. In many cases these entities control more than 50% of the votes in successful international companies such as Carlsberg and ...

OBJECTIVE The research objective was to test the hypothesis that corporate health and wellness contributed positively to South African companies' financial results. METHODS The past share market performance of eligible healthy companies, based on Discovery's Healthy Company Index, was tracked under three investment scenarios and compared with the market performance on the basis of the JSE FTS...

The primary purpose of this study is to understand the effects of the balanced scorecard implementation on the financial performance in Taiwan-listed Electronics Companies, with data in this study being collected based on previous studies done by domestic and international scholars using the Meta Analysis to analyze the collected data. The conclusion has been made by this study: the “balanced s...