Global Journal of Management and Business Research, A: Administration and Management, Volume 22 Issue 8

Financial Reporting Destined to External Third Parties as a Tool for Analyzing Credit Worthiness: Usefulness and Limitations. The Italian Case Global Journal of Management and Business Research Volume XXII Issue VIII Version I Year 2022 ( ) A © 2022 Global Journals 105 77. Libby, T. and Lindsay, M., (2010), Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, vol. 21, Issue 1, pages 56-75. 78. Katz B., (2019) The Acquisition Budget, Routledge 79. Kuhnle A., Kaiser J.P., Theiss F., Stricker NN., Lanza G., (2021) Desigingin and adattive production control system using reiforcement learning, Journal of Intelligent Manufacturing volume 32, issue 3, pages 855–876. 80. Miller G.J., Hildreth W.B., Rabin J., (2019) Performance-Based Budgeting, Routledge. 81. Mintzberg H, Qatrs J.A., (1985) of strategies, deliberate and emergent, Strategic Management Studies Jouurnal, vol. 6, issue 1, pages 157-172. 82. Moisello A.M., (2021) ABC:evolution, problems of implementation and organizational variable, American Journal of instrial and business Management, Vol 2, issue 2, page. 55-63. 83. Morton, J.R., (1974) Qualitative Objectives of Financial Accounting: A Comment on Relevance and Understandability, Journal of Accounting Research, Vol. 12, No. 2, pages 288-298. 84. Mouritsen, J., K. Kreiner (2016). Accounting, decisions and promises”, Accounting, Organizations and Society, Vol 49, pages 21-31. 85. Morrel J, (2018) How to Forecast: a Guide for Business, Routledge. 86. Nillson, S., (1997) Understandability of Narratives in Annual Reports, Journal of Technical Writing and Communication, Vol 27, Issue 4, pages 361-384. 87. Nobes ,C.W., Aisbitt S. (2001). “The True and Fair Requirement in Recent National Implementations”, Vol. 31, No. 2, pages 83-90. 88. Nobes, C. W., M. Gee and A. Haller (2010). ‘The Influence of Tax on IFRS Consolidated Statements’, Australian Accounting Review, Vol. 7, No. 1, pages 97-122. 89. Nobes, C.W., (2013). “The continued survival of international differences under IFRS”, Accounting and Business Research, Vol.43, No.2, pages 83- 111. 90. Nobes C. (2016). Towards an Assessment of Country Effects on IFRS Recognition Decisions and Measurement Estimations, Paper, Venezia. 91. Nobes C., Parker R., (2016), Comparative International Accounting, Pearson. 92. Nobes C.W., , Stadler C. (2015) , The Qualitative Characteristics of Financial Information, and Managers’ Accounting Decisions: Evidence from IFRS Policy Changes , Accounting and Business Research, Vol 45, Issue 5, pages 572-601. 93. Obaidat, A. N., (2007) Accounting Information Qualitative Characteristics Gap: Evidence from Jordan, International Management Review Vol. 3 No. 2, pages 26-32. 94. Oderlheide, D. (2001). Transnational Accounting, Macmillan, London. 95. Onushchenko S.V., Berezhna A.Y., Filonych, (2021), Budget Mechanism: Methodological Approach to and the Practice of Budget Decentralization, The Problems of Economy, Vol 47, Issue 1, pages 107- 122. 96. Patel C, Day R., (1996) The influence of cognitive style on the undersandability of a professional accounting pronunciement of by accounting students, The British Accounting Review, Volume 28, Issue 2, Pages 139-154. 97. Rankin, M., Stanton, P., McGowan, S., Ferlauto, K., & Tilling, M. (2012). Contemporary Issues in Accounting. Milton, Qld.: Wiley & Sons. 98. Samuelson, L.A., 1986. Discrepancies between the roles of budgeting. Accounting, Organizations and Society, Vol.11, Issue 1, pages 35-45. 99. Schoen, W. (2004) International accounting standards – a ‘starting point’ for a common European taxbase? European Taxation, vol 44, issue 10, Pages. 426–440. 100. Schorck E.M., Lefebre H.L., (2021), The good and the bad news about quality, CRC Press 101. Simons, R.S., 1995. Levers of Control, Harvard Business School Press. 102. Slighy N., Taffurelli V., Iber M.m Doyle A.S, (2021) Budgeting Lesson and Stories, in Growth, Creativity and Collaboration: Great Vision on a Great Lake, Routledge 103. Smith, M., Taffler, R., (1992) Readability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative, Accounting, Auditing & Accountability Journal, Vol. 5, Issue 4. 104. Smith M., (2021), Who controls the past... controls the future', Public History Review, vol. 28, page 90- 105 105. Steven, M. FloryT., Phillips, J, Maurice Jr.,Tassin F., 1992 Measuring readability: A comparison of accounting textbooks, Journal of Accounting Education, Volume 10, Issue 1, Spring , pages 151- 161. 106. Schwaiger, W.S.A., (2015) The REA Accounting Model: Enhancing Understandability and Applicability, International Conference on Conceptual Modeling , Conceptual Modeling pages 566-573, Part of the Lecture Notes in Computer Science book series (LNCS, volume 9381). 107. Van der Stede, W.A., 2000. The relationship between two consequences of budgetary controls, budgetary slack creation and managerial short term orientation. Accounting, Organizations and Society, vol. 25, Issue 6, pages 609-622. 108. Wagenhofer, A. (2003). “Accrual-based compensation, depreciation and investment decisions." European Accounting Review, Vol. 12, Issue 2, pages 287-309.

RkJQdWJsaXNoZXIy NTg4NDg=