Strategic Entry Decisions, Accounting Signals, and Risk Management Disclosure PDF Download
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Author: Youli Zou
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Youli Zou
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Youli Zou
Publisher:
ISBN:
Category :
Languages : en
Pages : 50
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Book Description
This study provides evidence that hedge accounting information under SFAS No. 133 is related to rivals' entry decisions. Using detailed U.S. airline-industry data, I find that potential entrants are less likely to enter routes in which incumbents report higher accumulated other comprehensive income from fuel hedging, an indication of lower future production costs of the incumbents. This relation is stronger when incumbents have more annual report disclosures regarding their fuel hedging, and after SFAS No. 161, a systematic increase in risk management disclosure requirements is implemented. The findings accord with the notion that accounting information and disclosure are relevant to product-market competition, contributing to the financial reporting relevance and the proprietary costs literature.
Author: Suzanne Marie Holifield
Publisher:
ISBN:
Category :
Languages : en
Pages : 112
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Book Description
Author: Paul J. Miranti
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 244
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Book Description
Author: Stephen G. Ryan
Publisher: John Wiley & Sons
ISBN: 0470139579
Category : Business & Economics
Languages : en
Pages : 616
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Book Description
This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.
Author: Michael A. Hitt
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 488
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Book Description
Since the early 1980s it has been recognized that a firm's resources, capabilities and competencies help it gain a competitive advantage, that in turn produces higher performance. This resource-based view of the firm has been an important development in the field of strategic management. It explains why some organizations perform better than others and shows that leveraging, both tangible and intangible, resources is necessary to gain a sustainable competitive advantage. Bringing together contributions from multiple perspectives this book examines the management of strategic resources. First, the book discusses resource strategy and firm performance - how resources lead to competitive advantage and how firm resources interplay with the firm strategy to produce specific outcomes. Second, it addresses the development, commitment and governance of firm resources - how firms develop critical resources, including the especially difficult development of intangible resources such as tacit knowledge, internal networks and the creation of new intellectual capital. Finally, attention is focused on the problems involved in the transfer of resources and skills in cooperative strategies such as strategic alliances, and the allocation of resources to produce innovation. The resource-based view of the firm is a valuable way of analyzing and understanding firm strategies and performance. The contributions in this book provide an important in-depth view of how strategic resources can be developed and leveraged to create value in organizations.
Author: Ayse Kucuk Yilmaz
Publisher: Springer
ISBN: 9811042667
Category : Business & Economics
Languages : en
Pages : 184
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Book Description
This book presents research on how businesses can be empowered to manage their company’s risk exposure in international settings. It elaborates on approaches that advocate the minimizing of threats and sizing opportunities as the best strategy through which corporate objectives are maximized. With a focus on international business management, the book starts off with a review of literature and companies that are international in nature, before presenting several main chapters that highlight the different vital sides of both international business and risk management. Corporate Risk Management for International Business serves as a key source for managers and academic researchers in risk management and strategy to understand all related issues of managing risks and setting strategies in global way. The book also serves as a decision making guide for managers that are active in volatile and dynamic environments of international business.
Author: Anthony A. Atkinson
Publisher: Prentice Hall
ISBN: 9780131732810
Category : Managerial accounting
Languages : en
Pages : 0
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Book Description
AUDIENCE: For upper level undergraduate and MBA Management Accounting courses. APPROACH: Atkinson is a managerially-oriented book that focuses on both quantitative and qualitative aspects of classical and contemporary managerial accounting. COMPETITORS: Garrison, MH;
Author:
Publisher:
ISBN:
Category : Cost accounting
Languages : en
Pages : 1176
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Book Description
Author: Patrick A. Ray
Publisher: World Bank Publications
ISBN: 1464804788
Category : Business & Economics
Languages : en
Pages : 149
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Book Description
Confronting Climate Uncertainty in Water Resources Planning and Project Design describes an approach to facing two fundamental and unavoidable issues brought about by climate change uncertainty in water resources planning and project design. The first is a risk assessment problem. The second relates to risk management. This book provides background on the risks relevant in water systems planning, the different approaches to scenario definition in water system planning, and an introduction to the decision-scaling methodology upon which the decision tree is based. The decision tree is described as a scientifically defensible, repeatable, direct and clear method for demonstrating the robustness of a project to climate change. While applicable to all water resources projects, it allocates effort to projects in a way that is consistent with their potential sensitivity to climate risk. The process was designed to be hierarchical, with different stages or phases of analysis triggered based on the findings of the previous phase. An application example is provided followed by a descriptions of some of the tools available for decision making under uncertainty and methods available for climate risk management. The tool was designed for the World Bank but can be applicable in other scenarios where similar challenges arise.
