The End of Accounting and the Path Forward for Investors and Managers

The End of Accounting and the Path Forward for Investors and Managers

Author: Baruch Lev

Publisher: John Wiley & Sons

Published: 2016-06-14

Total Pages: 268

ISBN-13: 1119191084

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An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.


Measuring Capital in the New Economy

Measuring Capital in the New Economy

Author: Carol Corrado

Publisher: University of Chicago Press

Published: 2009-02-15

Total Pages: 602

ISBN-13: 0226116174

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As the accelerated technological advances of the past two decades continue to reshape the United States' economy, intangible assets and high-technology investments are taking larger roles. These developments have raised a number of concerns, such as: how do we measure intangible assets? Are we accurately appraising newer, high-technology capital? The answers to these questions have broad implications for the assessment of the economy's growth over the long term, for the pace of technological advancement in the economy, and for estimates of the nation's wealth. In Measuring Capital in the New Economy, Carol Corrado, John Haltiwanger, Daniel Sichel, and a host of distinguished collaborators offer new approaches for measuring capital in an economy that is increasingly dominated by high-technology capital and intangible assets. As the contributors show, high-tech capital and intangible assets affect the economy in ways that are notoriously difficult to appraise. In this detailed and thorough analysis of the problem and its solutions, the contributors study the nature of these relationships and provide guidance as to what factors should be included in calculations of different types of capital for economists, policymakers, and the financial and accounting communities alike.


Project Evaluation Techniques for Entrepreneurs

Project Evaluation Techniques for Entrepreneurs

Author: Florencia Roca

Publisher: Createspace Independent Publishing Platform

Published: 2016-12-21

Total Pages: 384

ISBN-13: 9781541253209

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A guide for the appraisal of projects from the financial point of view. A book ready to be applied, rich in examples; prepared by financial consultants and professors. The book includes links to download all the Excel spreadsheets, as well as explanation videos recorded by the authors. Facebook page: www.facebook.com/project.evaluation


Handbook of Research on Entrepreneurship, Innovation, and Internationalization

Handbook of Research on Entrepreneurship, Innovation, and Internationalization

Author: Teixeira, Nuno Miguel

Publisher: IGI Global

Published: 2019-06-28

Total Pages: 785

ISBN-13: 1522584803

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In a global and increasingly competitive world, companies must be aware of important drivers. Entrepreneurship and innovation are important contributions to the development of economies and creation of employment, gaining relevance in the business context due to a more complex market and needs for higher differentiation. The Handbook of Research on Entrepreneurship, Innovation, and Internationalization provides key data to business managers on dealing with entrepreneurship, as well as for creating networks and complementarities for leveraging the firm’s activity in order to help plan and control innovation and internationalization processes to avoid risk and increase the firm’s value. The content within this publication includes topics such as family business, economics, and business education. It is designed for entrepreneurs, managers, researchers, academicians, and students.


Research Handbook on Financial Accounting

Research Handbook on Financial Accounting

Author: Luz Parrondo

Publisher: Edward Elgar Publishing

Published: 2024-01-18

Total Pages: 305

ISBN-13: 1803920599

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Through careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate.


Ethics and Sustainability in Accounting and Finance, Volume II

Ethics and Sustainability in Accounting and Finance, Volume II

Author: Kıymet Tunca Çalıyurt

Publisher: Springer Nature

Published: 2020-12-14

Total Pages: 290

ISBN-13: 9811519285

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This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.


Intangibles

Intangibles

Author: Baruch Lev

Publisher: Rowman & Littlefield

Published: 2000-12-01

Total Pages: 236

ISBN-13: 9780815798095

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This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system—aimed at satisfying the needs of both internal and external decision makers—to reflect the impact and value of intangibles within the context of enterprise performance.


Strategic Priorities in Competitive Environments

Strategic Priorities in Competitive Environments

Author: Hasan Dincer

Publisher: Springer Nature

Published: 2020-06-15

Total Pages: 353

ISBN-13: 3030450236

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This book combines various analyses of strategic priorities in a competitive market environment, focusing on the balanced scorecard technique, but also considering customer expectations, organizational requirements, financial outcomes and technological infrastructures. The first part explores the financial impacts and performance measurement of investments, while the second part examines customer demand in a globalized environment. Part three then addresses organizational quality and internal processes, highlighting participatory elements and synergies. Lastly, part four investigates strategic learning in enterprises as a factor for sustainable economic success in times of change and disruption.