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Supplier initiated open book accounting: Using accounting information to initiate changes in a services supply chain

Autor: van Triest, S., Blom, J., Carlsson-Wall, M., Håkansson, H., Kraus, K., Lind, J., Strömsten, T.

Publikováno v: Accounting, innovation and inter-organisational relationships, 176-196
STARTPAGE=176;ENDPAGE=196;TITLE=Accounting, innovation and inter-organisational relationships

In this chapter, we present a case of a supplier that initiated an open book accounting arrangement with its largest buyer to enact changes in the relationship. The supplier delivered bread and pastry products to its buyers, who operate restaurants a

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https://dare.uva.nl/personal/pure/en/publications/supplier-initiated-open-book-accounting-using-accounting-information-to-initiate-changes-in-a-services-supply-chain(02c1e20e-a8e6-49b1-94ee-02470a487c70).html

Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

Autor: Goncharov, I., van Triest, S.

Publikováno v: Abacus-A Journal of Accounting Finance and Business Studies, 50(3), 341-367. Wiley-Blackwell

A growing body of literature investigates the interaction of changes in accounting standards with institutions such as investor protection laws and corporate governance mechanisms. We examine the unintended consequences of fair value accounting in de

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::1f1deaaa14b97c4931610320648f8796
https://dare.uva.nl/personal/pure/en/publications/unintended-consequences-of-changing-accounting-standards-the-case-of-fair-value-accounting-and-mandatory-dividends(932e4cec-38f7-403c-beb7-5a956a9c5565).html

'Paper profits': Fair value accounting, dividends, and corporate governance

Autor: Goncharov, I., van Triest, S.

We examine the impact of upward fair value adjustments on dividend policies in Russia, where corporate governance is weak. We discuss the case of the utility company Unified Energy System (UES), which abolished its dividends (including mandatory pref

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::b5a82a87f3a664bb2340d9b791f837bb
https://dare.uva.nl/personal/pure/en/publications/paper-profits-fair-value-accounting-dividends-and-corporate-governance(565b9273-093e-40ac-aa1a-b4e53c267160).html

What is goodwill?

Autor: van Triest, S., van Mullem, F.

Publikováno v: Financieel management in de praktijk: Beheersing van kosten en risico's vanuit bedrijfskundig perspectief: Liber amicorum voor Jan Bilderbeek, 142-156
STARTPAGE=142;ENDPAGE=156;TITLE=Financieel management in de praktijk: Beheersing van kosten en risico's vanuit bedrijfskundig perspectief: Liber amicorum voor Jan Bilderbeek

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::b219692b781dd31c7e6d320ca8d6d63c
https://dare.uva.nl/personal/pure/en/publications/what-is-goodwill(3f24bc90-1e2f-4371-b465-62beb809c132).html