Momentum Accounting for Trends
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Описание:
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 Jonescomponent 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...Похожие книги
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