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Explaining success of performance management systems : the role of chain of key factors
(Emerald, 2019-02-11)
- article
Purpose: The purpose of this paper is to use the logical chain of key factors (KFs) to explain the success of performance management systems (PMS) and corporate performance.
Design/methodology/approach: The authors use ...
A Race for Long Horizon Bankruptcy Prediction
(Taylor & Francis, 2020-02-27)
- article
This study compares the accuracy and efficiency of five different estimation methods for predicting financial distress of small and medium-sized enterprises. We apply different methods for a large set of financial and ...
Why Does an Auditor Not Issue a Going Concern Opinion for a Failing Company? Impact of Financial Risk, Time to Bankruptcy, and Cognitive Style
(Scientific Research Publishing, 2020-02)
- article
This study investigates the effects of client’s financial risk, time to bankruptcy, and auditor’s cognitive style on issuing a Going Concern Opinion (GCO) for failing companies. Empirical tests are based on financial data ...
Discounted Cash Flow (DCF) as a Measure of Startup Financial Success
(Scientific Research Publishing, 2019)
- article
The purpose of the study is to investigate the characteristics of the discounted cash flow (DCF) as a measure of startup financial success. In general, DCF is found the most popular method in startup valuation followed by ...
Timing of Revenues and Expenses : Evidence from Finland
(Scientific Research Publishing Inc., 2022-06-15)
- article
In accounting, a critical issue is the timing of revenues and expenses in the annual closing of accounts. If expenditures are expired as expenses faster than revenues are generated, the expense method is accelerated. In ...
Economic bonding, auditor safeguard and audit quality : Peer review evidence from individual auditors
(Society for Science and Education, 2018-01-20)
- article
In this paper, we examine whether the economic bond between an individual engagement partner and client threatens auditor independence and thus audit quality. We also investigate if auditors good economic position acts as ...
Does actual taxable income contain valuable information for shareholders? Evidence from Finland
(Society for Science and Education, 2017-10-25)
- article
There is much discussion about usefulness of book-tax differences in evaluating firm performance. This study contributes to this discussion assessing the information content of estimated and actual taxable income for Finnish ...
Profitability Ratios in the Early Stages of a Startup
(Academy of Entrepreneurial Finance, 2017-11-03)
- article
This study develops a mathematical framework to analyze the time series of profitability ratios in the early stages of a startup. It is assumed that the expenditure of the startup grows at a steady rate and generates a ...
Financial Reporting : Long-Term Change of Financial Ratios
(Scientific Research Publishing, 2018-09-04)
- article
Financial ratios are constructed mathematically as a ratio of numerator and denominator taken from financial statements (income statement or balance sheet). They are useful indicators of financial performance of a firm. ...
How different are performance management systems? Empirical typology of performance management systems
(Vilnius Gediminas Technical University, 2023-06-20)
- article
The purpose of the research is to extract an empirical typology presenting the diverse types of PMSs. For creating empirical typology, a Two-Step cluster analysis was applied. The types of PMSs are characterized by the ...