DECISION-MAKING

作品数：556被引量：869H指数：12
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Decision-Making Process in Japanese Board Room. Audit ＆ Supervisory Board as a Source of Information to Outside Board Members： A Systematic Review
《Journal of Modern Accounting and Auditing》2018年第1期17-34,共18页Maria Vasileva Ilieva Jin-ichiro Yamada 
I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a sy...
关键词：Japanese corporate governance decision-making role information processing outside board members Audit ＆ Supervisory Board 
Information on Financial Statements for Loan Decision-Making of Commercial Banks in Vietnam
《Journal of Modern Accounting and Auditing》2015年第2期86-92,共7页Mai Thi Hoang Minh 
Financial statements （FS） are tools which provide information to users for making business decisions. Among the organizations, banks are the firms which conducted and did business with risks. In particular, commerci...
关键词：usefulness of financial statement （FS） accounting information quality loan decisions BANKING 
Probabilistic Evaluation for Commercial Real Estate Investments被引量：1
《Journal of Modern Accounting and Auditing》2014年第5期551-559,共9页Lin Jeng-hsiang 
Throughout the decision-making process, prudent investors must address questions regarding the probabilities of future profit gain. In this study, the probability-based discounted cash flow （DCF） method with net pre...
关键词：commercial real estate INVESTMENT DECISION-MAKING PROBABILITY 
The Role of Accountants in Decision-Making in Lebanese Firms
《Journal of Modern Accounting and Auditing》2014年第2期155-163,共9页Pierre Al Khoury Marwan Al Kotob Batoul Al Mohammad Dima Shamsedeen Hanan El Khodr Hibatullah E1 Bsat Rania El Khatib Yasmina Chaar 
The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accoun...
关键词：accounting DECISION-MAKING skills new product development （NPD） executive information system （EIS） 
Financial Decision-Making： The Roles of Intuition, Heuristics, and Impulses
《Journal of Modern Accounting and Auditing》2013年第12期1596-1610,共15页James A. Howard 
This paper will add to an evolving new paradigm for financial decision-making by exploring the important roles that intuition, heuristics, and impulses play as a bridge between how the conscious and unconscious can wo...
关键词：financial decision-making HEURISTICS INTUITION IMPULSES cognitive psychology NEUROSCIENCE 
Triangulation Approach to Costing in Higher Education Institutions
《Journal of Modern Accounting and Auditing》2013年第11期1431-1441,共11页Panagiotis V. Papadeas 
This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the ...
关键词：allocation criteria academic departments cost drivers cost pools DECISION-MAKING 
Decision-Making in a Governmental Healthcare Organization by Analytic Hierarchy Process被引量：1
《Journal of Modern Accounting and Auditing》2012年第3期322-329,共8页Fumihiko Isada 
This paper contains research on strategic decision-making in a local government. In a profit-oriented organization, the option that maximizes profits tends involve reaching an agreement between stakeholders. However, ...
关键词：DECISION-MAKING local governmental organization non-profit organization analytic hierarchy process 
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