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Book Description Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -The objective of momentum accounting is to improve strategic management accounting practices, enumeration and corporate disclosure for governance purposes. This accounting theory introduces new measurement units: momentum and force. The key development is to see momentum as a rate or the speed of the earning capacity of a firm and to account for the change in momentum with economic and financial forces. Yuji Ijiri developed the so-called framework of triple-entry and momentum accounting, or TEMA in short, that is composed of three informational accounting dimensions: wealth, momentum and force. This book offers evidence in support of the TEMA framework to validate its relevance, explanatory and predictive power. Annual and quarterly financial statements data was used to investigate the AEX and Dow Jones component companies. Spectramap decomposition of TEMA variables of a single firm as well as the complete panel of Dow component companies provided further evidence that the TEMA framework discloses new and relevant accounting information. TEMA variables of the Dow component companies decomposed to Spectral Map factors also showed explanatory and predictive power for the Dow Jones. 316 pp. Englisch. Seller Inventory # 9783639160512
Book Description Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Melse EricDr. Eric Melse MBA (1956) lectures at Nyenrode Business Universiteit, The Netherlands. In 2008 he received his PhD at Maastricht University. He researches business intelligence, visual analytics, Spectral Map Analysis (Spec. Seller Inventory # 151366909
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Book Description PAP. Condition: New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. Seller Inventory # L0-9783639160512
Book Description Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - The objective of momentum accounting is to improve strategic management accounting practices, enumeration and corporate disclosure for governance purposes. This accounting theory introduces new measurement units: momentum and force. The key development is to see momentum as a rate or the speed of the earning capacity of a firm and to account for the change in momentum with economic and financial forces. Yuji Ijiri developed the so-called framework of triple-entry and momentum accounting, or TEMA in short, that is composed of three informational accounting dimensions: wealth, momentum and force. This book offers evidence in support of the TEMA framework to validate its relevance, explanatory and predictive power. Annual and quarterly financial statements data was used to investigate the AEX and Dow Jones component companies. Spectramap decomposition of TEMA variables of a single firm as well as the complete panel of Dow component companies provided further evidence that the TEMA framework discloses new and relevant accounting information. TEMA variables of the Dow component companies decomposed to Spectral Map factors also showed explanatory and predictive power for the Dow Jones. Seller Inventory # 9783639160512