The Use of Forecast Accuracy Indicators to Improve Planning Quality: Insights from a Case Study [0.03%]
利用预测准确性指标改善计划质量：案例研究启示
Silvia Jordan,Martin Messner
Silvia Jordan
Accounting studies have analyzed rolling forecasts and similar dynamic approaches to planning as a way to improve the quality of planning. We complement this research by investigating an alternative (complementary) way to improve planning q...
Peter Krenn
Peter Krenn
This paper contributes to the question of how taxation of corporate profits and wages affects competition among firms for highly skilled human resources such as CEOs. Use of a theoretical model shows that wage taxes can have a substantial i...
Corporate Compliance with Non-Mandatory Statements of Best Practice: The Case of the ASB Statement on Interim Reports [0.03%]
企业对非强制性最佳实践声明的合规性：以ASB关于中期报告的声明为例
Mangena, Musa; Tauringana, Venancio
Mangena
Charitou, Andreas; Neophytou, Evi; Charalambous et al.
Charitou et al.
Imam, Shahed; Barker, Richard; Clubb et al.
Imam et al.
Groves Mechanism vs. Profit Sharing for Corporate Budgeting – An Experimental Analysis with Preplay Communication [0.03%]
林地机制与利润分享制在企业预算编制中的比较——一项含事前沟通的实验分析
Arnold, Markus C.; Ponick, Eva; Schenk-Mathes et al.
Arnold et al.