The beginning of the new millennium was characterized by company scandals in accounting around the world. A transparent and fair presentation of financial statements is beneficial for capital market participants. Especially around initial public offerings different incentives of these players exist to influence financial statements in diverse aspects. Therefore, studies of earnings management try to identify abnormal behavior. Peter Ising covers additional aspects to shed light on substantial drivers of discretionary reporting behavior around going public. Factors like influence on real activities, industry affiliation, and specific years in the IPO process add further insight to this theoretical and practical topic. The dependence on these factors is high and confirms that company specifics are important for interpretation of financial results.

Advances in Accounting Education is a refereed, academic research publication whose purpose is to help meet the needs of faculty members and administrators who are interested in ways to improve teaching, learning and curriculum development in the accounting area at the college and university level. We publish thoughtful, well-developed articles that are readable, relevant, and reliable. Articles may be either empirical or non-empirical and should emphasize innovative approaches that inform faculty and administrators as they seek to improve their classrooms, curricula and programs. Volume 23 consists of three themes: (1) Capacity Building and Program Leadership, (2) Classroom Innovation and Pedagogy, and (3) Engagement with Professionals Through Advisory Councils. Theme 1, Capacity Building and Program Leadership, include articles that focus on innovation in accounting doctoral programs, roles and professional development opportunities of accounting program leaders, the interaction of gender and performance shortly after junior college students transfer to a four-year college, and the diffusion of data analytics in the accounting curriculum. Theme 2, Classroom Innovation and Pedagogy, consists of a class exercise on accounting for stock option modifications and option service and performance conditions, student group work across geographical and cultural borders, and the use of publicized-data breach cases to incorporate cybersecurity into upper-level accounting courses. Theme 3, Engagement with Professionals Through Advisory Councils, explores ways in which accounting programs might leverage their advisory councils (boards) to improve their curricula and strengthen opportunities for student success. The first article in Theme 3 reports the result of a survey that explores opportunities for interaction between the accounting academy and the profession through advisory councils. This is followed by articles that discuss the use of advisory councils to (a) improve the master's in accountancy curriculum and (b) serve as a catalyst for improving the ethical reasoning skills of accounting students and accounting professionals. In total, this volume includes 10 peer reviewed articles that make significant contributions to teaching, learning, curricula and programs, and faculty development matters in accounting.

Over the years, the performance measurement and management control conference has grown in number of participants, quality of presentations and reputation, and has attracted leading researchers in the field from North and South America, Europe, Asia, Australia, and Africa. The 2011 theme was directed at global issues, and included the significant challenges of managing and measuring performance within and across different organizational and geographical boundaries, using theoretical, empirical, analytical, experimental, and case-based research to address these topics. In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area. The editors hope this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.

A complete appraisal of analytical tools available to managers to assess performance

Required reading for anyone starting, running, or growing a business, "Business Ratios and Formulas, Third Edition" puts answers at the fingertips of business managers, with nearly 250 operational criteria and clear, easy-to-understand explanations that can be used right away. The "Third Edition" includes twenty new measurements.Approximately 20 new measurementsOffers a comprehensive resource of nearly 250 operational criteriaAn Appendix including a dictionary of accounting and finance termsA thorough list of every ratio and formula, and how to compile and interpret that informationAlso by Steven M. Bragg: Fast Close: A Guide to Closing the Books Quickly, Second Edition

An ideal tool for measuring corporate performance, this authoritative resource allows you to pick and choose the tools you need to best assess your organization's performance.

"Advances in Management Accounting" ("AIMA") publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research books, "AIMA" is well poised to meet the needs of management accounting scholars.

The advanced tools accountants need to build automated, reliable, and scalable reports using Excel Learn about the functions that work together to automate many of the processes involved in Management Reporting. See how to take advantage of the many new features of Excel 2007 and 2010. Find out how to build validation structures into your spreadsheet reports. Discover how to identify missing or new codes, either in the creation process or in the day-to-day running of the reports. Do it all with Advanced Excel Reporting for Management Accountants. * Explore the structures that simplify the report creation process and make the reports more maintainable * Learn techniques to "cleanse" data so that it is ready for use in Pivot Tables and formula-based reports * Find out the tips and tricks that can make the creation process quicker and easier * Discover all you need to know about Excel's summing functions and how versatile they can be Written in a hands-on style that works towards the completion of two reporting case studies, Advanced Excel Reporting for Management Accountants explains and demonstrates techniques so that Management Accountants can learn how to automate many aspects of the reporting process.

The language of business In order to understand how your business is performing right now and to evaluate, assess, and devise new strategies to boost future performance, you need information. Financial statements are a critical source of the information you need. In direct and simple terms, Richard A. Lambert, Miller-Sherrerd Professor of Accounting at the Wharton School of the University of Pennsylvania, demystifies financial statements and concepts and shows you how you can apply this information to make better business decisions for long-term profit. You will learn to use and interpret financial data; find out what we can learn from Pepsi, Krispy Kreme, General Motors, and other companies; learn how to evaluate investment strategies; and apply your financial know-how to develop a coherent business strategy.

Planungs- und Reportingloesungen leiden in vielen Unternehmen immer noch unter mangelnder Datenqualitat, sind unzureichend integriert und haufig zeit- und kostenintensiv. Dieses praxisorientierte Buch zeigt Schritt fur Schritt, wie es anders geht. Es wird systematisch gezeigt, wie moderne Planungs- und Reportingsysteme im BI-gestutzten Controlling mit dem Einsatz von Data-Warehouse- und Big-Data-Technologie aufgebaut und sinnvoll um KI-gestutzte Features erganzt werden koennen. Fur die 4. Auflage wurde das Buch umfassend aktualisiert. Hierbei wurde das umfangreiche Controlling-Cockpit-Beispiel erweitert. Es enthalt nun Vorschlage fur die Bereiche Unternehmensleitung (operatives und strategisches Controlling), Vertrieb, Produktion, Einkauf und Projektsteuerung. Zudem werden die neusten Entwicklungen im BI-gestutzten Controlling mit Unterstutzung der traditionellen und explorativen BI aufgezeigt, u.a. Data Mining, Predictive Analytics, Kunstliche Intelligenz, RPA, Chatbots, Data Discovery, Data Visualization, App-Technologie, Self Service BI sowie Cloud Computing. Weitere Neuerungen betreffen die Themen Datenqualitat und Datenmodellierung. Den Abschluss bildet weiterhin das Kapitel "Mobile BI", bei dem es um den Ausbau von leistungsfahigen mobilen Analyse- und Planungsloesungen mit Hilfe von Tablets, Handys und anderen mobilen Endgeraten geht.

This book guides the reader from the building blocks of revenue management, to pricing science and merchandising, and to broader issues of setting objectives in support of a revenue strategy. The discipline is evolving, and that evolution has been accelerated by the COVID-19 pandemic. Leaders in hotel revenue management, and more broadly in sales & marketing, need to understand these changes, and lead and adapt accordingly. This will require a strong foundation in analytics - not just modeling, but also business analytics in support of a holistic strategy. As more of the tactics of revenue management are executed through automation, and powered by machine learning, revenue managers will become more focused on strategy, and will need to think about revenue management in the context of marketing, loyalty, and distribution. As the strategy component of the discipline increases, so too must the breadth of knowledge of revenue managers.

The second edition of "Count Down" is revised to include and discuss developments affecting the Big Four and their business model since the December 2015 release of the first edition. Brought into this updated narrative, for example, are: The Big Four's growth to collective global 2016 revenue of $ 128 billion, and the continued disparities in growth between their Audit and Advisory practices. The imposition of mandatory auditor rotation by legislation and regulation in the European Union, and in the US, the PCAOB's requirement to name lead partners on public company audits. New examples of corporate financial malfeasance and potentially disruptive auditor litigation, involving clients of each of the Big Four. In addition, this new edition expands in scope and details the required re-engineering by which - with the necessary mutual cooperation among financial statement issuers and users, the accounting profession, legislators, regulators and agencies of law enforcement - a sustainable structure for financial reporting and assurance might emerge -- that is, a Big Audit model truly fit to serve today's global capital markets.

Get effective and efficient instruction on all CIA internal auditing exam competencies in 2020 Updated for 2020, the Wiley CIA Exam Review 2020, Part 1 Essentials of Internal Auditing offers readers a comprehensive overview of the internal auditing process as set out by the Institute of Internal Auditors. The Exam Review covers the six domains tested by the Certified Internal Auditor exam, including: The foundations of internal auditing Independence and objectivity Proficiency and due professional care Quality assurance and improvement programs Governance, risk management, and control Fraud risks The Wiley CIA Exam Review 2020, Part 1 Essentials of Internal Auditing is a perfect resource for candidates preparing for the CIA exam. It provides an accessible and efficient learning experience for students regardless of their current level of proficiency.

Grundlegung.- Potenzieller Stellenwert Latenter Steuern Fur Die Analyse Von Handels-Und Steuerbilanzposten.- Latente Steuern Als Bestandteil Des Handelsrechtlichen Jahresabschlusses.- Quantitat Und Qualitat Der Datenbasis De Lege Lata, De Lege Artis Und De Lege Ferenda.- Stellungnahme Zum Ausmass Originar Durch Ermittlung Latenter Steuern Hervorgerufenen Ermittlungsaufwands.- Zusammenfassung Gewonnener Erkenntnisse In Text Und These.

Die steigende Inflation ist bereits in den Alltag eingedrungen. Die starke Preissteigerung und die daraus folgenden Probleme sind aktuell fur jeden zu spuren. Doch wie haben die einzelnen Unternehmen in ihrem Jahresabschluss damit umzugehen? Wie verandern sich die einzelnen Jahresabschlusspositionen im Rahmen einer durchlaufenden Inflation? Wie kann sich die VFE-Lage dadurch verandern? Fehlt es an Angaben zu diesen Effekten? Genau diesen Fragen untersucht Sandra Gasch in dem vorliegenden Buch. Es werden die Probleme vertiefend geschildert und Loesungsalternativen benannt.

Dieses Lehrbuch vermittelt eingangig die prufungsrelevanten Grundlagen der Buchfuhrung und des Jahresabschlusses unter besonderer Berucksichtigung der deutschen Rechnungslegungsvorschriften. Anhand praxisorientierter Beispiele erlautern die Autoren, was eine Bilanz ist und wie man sie erstellt, was erfolgswirksame Geschaftsvorfalle sind, wie sie gebucht werden und wie eine Gewinn- und Verlustrechnung gestaltet werden kann. Des Weiteren stellt das Buch bilanzpolitische Spielraume und ihre Nutzungsmoeglichkeiten vor. Klausurrelevante UEbungsaufgaben mit ausfuhrlichen Musterloesungen finden sich am Ende jedes Kapitels. Ideal zur Prufungsvorbereitung fur Studierende der Betriebswirtschaftslehre und bestens geeignet fur Unterricht und Prufungsvorbereitung an Berufsschulen und den Industrie- und Handelskammern. Die aktualisierte 2. Auflage wurde grundlich uberarbeitet, verbessert und um Ausfuhrungen zu den GoBD erganzt.

Die Vertrauenswurdigkeit von Personen und Institutionen des Wirtschaftslebens wird zunehmend kritisch in der OEffentlichkeit diskutiert. Informationen, die von Unternehmen herausgegeben und von renommierten Prufungsunternehmen bestatigt wurden, haben sich spater als unrichtig erwiesen. Angesichts der im Rahmen der Globalisierung immer starker werdenden Wirtschaftsverflechtungen erhoeht sich jedoch der Anspruch an die Qualitat der Wirtschaftsinformationen. Vor diesem Hintergrund untersucht die Arbeit den Prozess der Vertrauensbildung in den Berufsstand der Wirtschaftsprufer am Beispiel Polens, wo dieser Berufsstand seit Beginn der neunziger Jahre quasi ganzlich neu entstanden ist.