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Momentum Accounting for Trends

 

Marketed By :  VDM Verlag Dr. Müller   Sold By :  Kamal Books International  
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  • Product Description
 

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.

Product Specifications
SKU :COC21249
AuthorEric Melse
LanguageEnglish
BindingPaperback
Number of Pages316
Publishing Year2/16/2010
ISBN978-3639160512
Edition1 st
Book TypeBusiness & management
Country of ManufactureIndia
Product BrandVDM Verlag Dr. Müller
Product Packaging InfoBox
In The Box1 Piece
Product First Available On ClickOnCare.com2015-07-28 00:00:00
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