subject:( Accounting Standards Brazil)

1. [No author]. Revenue from contracts with customers estudo explorat??rio acerca dos desafios de implanta????o do IFRS 15 em uma empresa brasileira do setor qu??mico .

Degree: 2017, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/770

► Several are the standards that deal with revenues in international accounting. Some studies show that problems involving revenue recognition are among the most recurring in… (more)

Subjects/Keywords: Contabilidade ??? Normas. Clientes ??? Contabilidade - Brasil. Empresas ??? Contabilidade - Brasil. Contabilidade - Brasil.; Accounting ??? Standards. Customers ??? Accounting ??? Brazil. Business enterprises ??? Accounting ??? Brazil. Accounting ??? Brazil.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2017). Revenue from contracts with customers estudo explorat??rio acerca dos desafios de implanta????o do IFRS 15 em uma empresa brasileira do setor qu??mico . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/770

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Revenue from contracts with customers estudo explorat??rio acerca dos desafios de implanta????o do IFRS 15 em uma empresa brasileira do setor qu??mico .” 2017. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed October 19, 2019. http://tede.fecap.br:8080/jspui/handle/jspui/770.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Revenue from contracts with customers estudo explorat??rio acerca dos desafios de implanta????o do IFRS 15 em uma empresa brasileira do setor qu??mico .” 2017. Web. 19 Oct 2019.

Vancouver:

author] [. Revenue from contracts with customers estudo explorat??rio acerca dos desafios de implanta????o do IFRS 15 em uma empresa brasileira do setor qu??mico . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. [cited 2019 Oct 19]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/770.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Revenue from contracts with customers estudo explorat??rio acerca dos desafios de implanta????o do IFRS 15 em uma empresa brasileira do setor qu??mico . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/770

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Cape Town

2. Makaya, Martin. The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe.

Degree: Image, Finance and Tax, 2018, University of Cape Town

URL: http://hdl.handle.net/11427/27999

► This study examines the value relevance of International Financial Reporting Standards (IFRS) based accounting measures for the periods before, during and after hyperinflation in Zimbabwe.… (more)

▼ This study examines the value relevance of International Financial Reporting Standards (IFRS) based accounting measures for the periods before, during and after hyperinflation in Zimbabwe. The study uses a sample of 30 listed companies for the entire period from 1996 to 2013. It uses the fixed effects (FE) technique to examine the value relevance of IFRS based accounting numbers using the price model as the main tool for analysis and thereafter, the returns model as an additional tool for further analysis to this study Using the price model, the results show that IFRS based accounting measures in the form of earnings per share (EPS) and book value of equity per share (BVPS) are more value relevant before and during the hyperinflation periods relative to the after-hyperinflation period using the share prices 4 months after year end as proxies for firm value. The results also show that EPS is more value relevant before and during the hyperinflation period where as BVPS is not. The results further show that both EPS and BVPS are not value relevant for the period after hyperinflation when share prices 4 months after year end are used in the analysis. Further tests under the price model show no change in the conclusions reached if share prices 5 and 6 months after year end are used. Furthermore, tests based on a year on year analysis show that IFRS based accounting measures were more value relevant before and during the hyperinflation period relative to the after the hyperinflation period. In addition, for the period during hyperinflation, the year on year analysis shows that the EPS measure was value relevant for all the years while the BVPS was not for the years 2003 and 2005. A further test on whether historical cost IFRS based accounting measures are more value relevant than inflation adjusted IFRS based accounting measures (used in the main analysis) was also conducted for the period during hyperinflation (i.e. 2000-2005 only). The results based on this analysis show that both historical cost and inflation adjusted IFRS based accounting measures are value relevant during a hyperinflationary period irrespective of whether share prices 4, 5 or 6 months are used as proxies for firm value. Thus, this finding shows that historical cost and inflation adjusted accounting information should be used as complements and not as substitutes for each other. Using the returns model under additional analysis, the results further show that the accounting measures were more value relevant before and during the hyperinflation periods relative to the after-hyperinflation period. The results also show that EPS was value relevant before and during hyperinflation irrespective of whether share returns 4, 5 or 6 months after year end were used in the analysis. In addition, further tests based on the returns model show that both historical cost and inflation adjusted sets of accounting measures are value relevant for share valuation purposes during the hyperinflation period. This finding confirms that both historical cost and inflation… Advisors/Committee Members: Chamisa, Edward E (advisor).

Subjects/Keywords: Finance; Accounting Standards

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APA (6^th Edition):

Makaya, M. (2018). The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/27999

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Makaya, Martin. “The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe.” 2018. Thesis, University of Cape Town. Accessed October 19, 2019. http://hdl.handle.net/11427/27999.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Makaya, Martin. “The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe.” 2018. Web. 19 Oct 2019.

Vancouver:

Makaya M. The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe. [Internet] [Thesis]. University of Cape Town; 2018. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/11427/27999.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Makaya M. The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe. [Thesis]. University of Cape Town; 2018. Available from: http://hdl.handle.net/11427/27999

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

3. Favero Junior, Osvaldo Zanetti. Securitização de ativos e transferência de risco: evidências do mercado de capitais brasileiro.

Degree: Mestrado, Controladoria e Contabilidade: Contabilidade, 2014, University of São Paulo

URL: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14072014-190705/ ;

►

Securitização de ativos tornou-se um importante instrumento de captação de recursos no mercado de capitais. Securitização de ativos é utilizada como um instrumento de redução… (more)

▼

Securitização de ativos tornou-se um importante instrumento de captação de recursos no mercado de capitais. Securitização de ativos é utilizada como um instrumento de redução de custos de captação para o cedente, através da eliminação dos custos relacionados à falência, tanto do cedente como da Entidade de Propósito Específico (EPE), possibilitado pelo isolamento dos ativos transferidos na EPE (contra qualquer incursão dos credores do cedente) e pelo oferecimento de mecanismos de reforço de crédito (para mitigar os problemas advindos do risco moral e seleção adversa na transferência). O oferecimento de mecanismos de reforço de crédito traz controversas e complexas questões contábeis de divulgação, relacionadas à forma de reconhecimento dessas operações. Através da estimação de modelos de regressão de dados em painel de avaliação do patrimônio líquido do cedente, o objetivo deste estudo é examinar se os participantes do mercado de capitais tratam os ativos e passivos da EPE como se fossem do cedente e se o nível de interesse subordinado retido afeta a forma de avaliação. Para a consecução desse objetivo utilizou-se uma amostra composta por Fundos de Investimento em Direitos Creditórios - FIDC em operação de 2002 a 2012, cujo cedente seja companhia listada na BM&FBOVESPA. Embora as operações sejam consolidadas no cedente, os resultados encontrados sugerem que os participantes de mercado não tratam os ativos e passivos da EPE como se fossem do cedente, não havendo influência do nível de subordinação nessa avaliação. Uma consideração importante é que a análise dos regulamentos dos fundos da amostra identificou que, em quase todos os casos, o risco do cedente não estava limitado ao nível do interesse subordinado retido (havia outros mecanismos de reforço de crédito presentes na estrutura). A respeito desta evidência, os achados sugerem que, como os participantes de mercado não precificam os ativos e passivos da EPE como se fossem do cedente, a aplicação da norma contábil pode estar conduzindo a uma situação conservadora, pela manutenção de todo o ativo transferido e pelo reconhecimento de um passivo pelo valor do caixa recebido no cedente.

Asset securitization has become an important capital market instrument for funding. Asset securitization is used as a means to lower the S-O\'s (Sponsor-Originator) borrowing cost. This reduction is achieved by attempts to eliminate the cost associated with bankruptcy of the S-O and the Special Purpose Vehicle (SPV) itself. This can only be done through isolation of the transferred assets (against any attempt of S-O\'s bondholders recourse) and by credit enhancements (so as to mitigate the moral hazard and adverse section problems in the transfer). The drawback is that credit enhancements cause accounting and disclosure for financial assets transfers to be controversial and complex. By estimating panel data equity valuation regressions, the objective of this study is to examine whether the stock market treats securitized assets and liabilities held by the SPV as assets and…

Advisors/Committee Members: Martins, Eliseu.

Subjects/Keywords: Accounting standards; Capital market - Brazil; Mercado de capitais - Brasil; Padrões e normas contábeis; Risco; Risk; Securitização; Securitization

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APA (6^th Edition):

Favero Junior, O. Z. (2014). Securitização de ativos e transferência de risco: evidências do mercado de capitais brasileiro. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14072014-190705/ ;

Chicago Manual of Style (16^th Edition):

Favero Junior, Osvaldo Zanetti. “Securitização de ativos e transferência de risco: evidências do mercado de capitais brasileiro.” 2014. Masters Thesis, University of São Paulo. Accessed October 19, 2019. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14072014-190705/ ;.

MLA Handbook (7^th Edition):

Favero Junior, Osvaldo Zanetti. “Securitização de ativos e transferência de risco: evidências do mercado de capitais brasileiro.” 2014. Web. 19 Oct 2019.

Vancouver:

Favero Junior OZ. Securitização de ativos e transferência de risco: evidências do mercado de capitais brasileiro. [Internet] [Masters thesis]. University of São Paulo; 2014. [cited 2019 Oct 19]. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14072014-190705/ ;.

Council of Science Editors:

Favero Junior OZ. Securitização de ativos e transferência de risco: evidências do mercado de capitais brasileiro. [Masters Thesis]. University of São Paulo; 2014. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14072014-190705/ ;

Universidade de Brasília

4. Maria Joser Onofre Santos. Análise comparativa das normas contábeis do Brasil e Portugal.

Degree: 2006, Universidade de Brasília

URL: http://bdtd.bce.unb.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=1522

►

Pesquisas que buscam identificar os fundamentos para as diferenças nos relatórios financeiros dos países indicam que fatores ambientais, incluindo a cultura, influenciam o desenvolvimento de… (more)

▼

Pesquisas que buscam identificar os fundamentos para as diferenças nos relatórios financeiros dos países indicam que fatores ambientais, incluindo a cultura, influenciam o desenvolvimento de sistemas contábeis em diferentes países. Entre os elementos formadores da cultura de um país, encontra-se a herança colonial, também apontada como um fator capaz de provocar diferenças em relatórios financeiros. O entendimento predominante sobre a herança colonial é que um país que foi colonizado tende a adotar uma contabilidade semelhante à do país que o colonizou. Considerando esse entendimento e o fato de o Brasil ter sido colonizado por Portugal, este estudo teve como objetivo identificar se as normas contábeis instituídas para sociedades anônimas no Brasil revelam semelhanças com as normas de Portugal. Foram analisadas normas societárias instituídas pelos dois países, no período de 1822 a 1986, em estudo com caráter qualitativo. A resposta à questão da pesquisa fundamentou-se no referencial teórico apresentado, especificamente sobre as normas contábeis instituídas no Brasil e em Portugal, bem como as suas origens. As informações obtidas a partir da identificação, da comparação e da análise das normas de cada país indicam que as normas contábeis instituídas no Brasil não apresentam características de que foram herdadas das normas de Portugal.

Studies aiming to evidence the fundamentals that resulted in differences among national financial statements identify that environmental factors, like culture, have influenced the development of the accounting systems within the different countries. Among the elements that constitute the countrys cultural framework, the colonial heritage can be found, being remarked as a factor capable of generating differences at the financial statements. The predominant understanding about colonial heritage points that a country that was a colony tends to adopt an accounting which resembles to the one adopted at the colonizing country. Based on this understanding and on the fact that Brasil was Portugals colony, this study aimed to identify resemblances between the accounting standards settled for anonymous societies (stock company) in Brasil with those adopted in Portugal. In this study, under a qualitative approach, the societary standards adopted in both countries were analyzed from 1822 to 1986. The answer to this studys question has been based on the analyzed literature, specifically regarding the Brazilian and Portuguese adopted accounting procedures, as well as regarding their origins. The information from the identification, comparison and analysis of each countries standards have evidenced that the Brazilian accounting standards do not present characteristics that were inherited from the Portuguese standards.

Advisors/Committee Members: César Augusto Tibúrcio Silva, José Luís de Castro Neto, Jorge Katsumi Niyama.

Subjects/Keywords: Culture; Portugal; Contabilidade - Brasil - Portugal; Sociedades por ações; Direito comparado; CIENCIAS CONTABEIS; Cultura; Colonial heritage; Accounting standards; Brazil

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APA (6^th Edition):

Santos, M. J. O. (2006). Análise comparativa das normas contábeis do Brasil e Portugal. (Thesis). Universidade de Brasília. Retrieved from http://bdtd.bce.unb.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=1522

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Santos, Maria Joser Onofre. “Análise comparativa das normas contábeis do Brasil e Portugal.” 2006. Thesis, Universidade de Brasília. Accessed October 19, 2019. http://bdtd.bce.unb.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=1522.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Santos, Maria Joser Onofre. “Análise comparativa das normas contábeis do Brasil e Portugal.” 2006. Web. 19 Oct 2019.

Vancouver:

Santos MJO. Análise comparativa das normas contábeis do Brasil e Portugal. [Internet] [Thesis]. Universidade de Brasília; 2006. [cited 2019 Oct 19]. Available from: http://bdtd.bce.unb.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=1522.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Santos MJO. Análise comparativa das normas contábeis do Brasil e Portugal. [Thesis]. Universidade de Brasília; 2006. Available from: http://bdtd.bce.unb.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=1522

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

5. [No author]. ??ndice de conformidade de evidencia????o aplicado ao setor petroqu??mico brasileiro: an??lise de conte??do para o ano de 2013 .

Degree: 2015, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/554

► In order to obtain the disclosure of conformity index (ICE), this paper selected as the measurement attributes and the mandatory disclosure published in the notes… (more)

Subjects/Keywords: Contabilidade Normas; Ind??stria petroqu??mica Brasil; Divulga????o de informa????es cont??beis; Accounting - Standards; Petroleum chemicals industry - Brazil; Disclosure in accounting

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APA (6^th Edition):

author], [. (2015). ??ndice de conformidade de evidencia????o aplicado ao setor petroqu??mico brasileiro: an??lise de conte??do para o ano de 2013 . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/554

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “??ndice de conformidade de evidencia????o aplicado ao setor petroqu??mico brasileiro: an??lise de conte??do para o ano de 2013 .” 2015. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed October 19, 2019. http://132.0.0.61:8080/tede/handle/tede/554.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “??ndice de conformidade de evidencia????o aplicado ao setor petroqu??mico brasileiro: an??lise de conte??do para o ano de 2013 .” 2015. Web. 19 Oct 2019.

Vancouver:

author] [. ??ndice de conformidade de evidencia????o aplicado ao setor petroqu??mico brasileiro: an??lise de conte??do para o ano de 2013 . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. [cited 2019 Oct 19]. Available from: http://132.0.0.61:8080/tede/handle/tede/554.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. ??ndice de conformidade de evidencia????o aplicado ao setor petroqu??mico brasileiro: an??lise de conte??do para o ano de 2013 . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. Available from: http://132.0.0.61:8080/tede/handle/tede/554

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Missouri – Columbia

6. Stein, Sarah E. Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?.

Degree: 2013, University of Missouri – Columbia

URL: http://hdl.handle.net/10355/43329

► [ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] Prior research suggests that managers exhibit strong incentives to hide losses and use unverifiable discretion… (more)

Subjects/Keywords: Auditors.; Earnings management.; Accounting – Standards.; Auditing – Standards.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Stein, S. E. (2013). Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?. (Thesis). University of Missouri – Columbia. Retrieved from http://hdl.handle.net/10355/43329

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Stein, Sarah E. “Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?.” 2013. Thesis, University of Missouri – Columbia. Accessed October 19, 2019. http://hdl.handle.net/10355/43329.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Stein, Sarah E. “Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?.” 2013. Web. 19 Oct 2019.

Vancouver:

Stein SE. Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?. [Internet] [Thesis]. University of Missouri – Columbia; 2013. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/10355/43329.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Stein SE. Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?. [Thesis]. University of Missouri – Columbia; 2013. Available from: http://hdl.handle.net/10355/43329

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Missouri – Columbia

7. Stein, Sarah E. Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?.

Degree: 2013, University of Missouri – Columbia

URL: https://doi.org/10.32469/10355/43329

► [ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] Prior research suggests that managers exhibit strong incentives to hide losses and use unverifiable discretion… (more)

Subjects/Keywords: Auditors.; Earnings management.; Accounting – Standards.; Auditing – Standards.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Stein, S. E. (2013). Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?. (Thesis). University of Missouri – Columbia. Retrieved from https://doi.org/10.32469/10355/43329

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Stein, Sarah E. “Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?.” 2013. Thesis, University of Missouri – Columbia. Accessed October 19, 2019. https://doi.org/10.32469/10355/43329.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Stein, Sarah E. “Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?.” 2013. Web. 19 Oct 2019.

Vancouver:

Stein SE. Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?. [Internet] [Thesis]. University of Missouri – Columbia; 2013. [cited 2019 Oct 19]. Available from: https://doi.org/10.32469/10355/43329.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Stein SE. Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?. [Thesis]. University of Missouri – Columbia; 2013. Available from: https://doi.org/10.32469/10355/43329

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

California State University – East Bay

8. Stella, Sheryl. Cash Flow Ratios for Performance Analysis.

Degree: MBA, 1994, California State University – East Bay

URL: http://hdl.handle.net/10211.3/152197

► Cash flow based ratios are a fairly new concept. Several researchers have developed ratios based on the cash flow statement. One particular team of researchers… (more)

Subjects/Keywords: Accounting – Standards

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Stella, S. (1994). Cash Flow Ratios for Performance Analysis. (Thesis). California State University – East Bay. Retrieved from http://hdl.handle.net/10211.3/152197

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Stella, Sheryl. “Cash Flow Ratios for Performance Analysis.” 1994. Thesis, California State University – East Bay. Accessed October 19, 2019. http://hdl.handle.net/10211.3/152197.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Stella, Sheryl. “Cash Flow Ratios for Performance Analysis.” 1994. Web. 19 Oct 2019.

Vancouver:

Stella S. Cash Flow Ratios for Performance Analysis. [Internet] [Thesis]. California State University – East Bay; 1994. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/10211.3/152197.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Stella S. Cash Flow Ratios for Performance Analysis. [Thesis]. California State University – East Bay; 1994. Available from: http://hdl.handle.net/10211.3/152197

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Cornell University

9. Anand, Vikrant. Essays On The Motivating Effects Of Goals In Accounting .

Degree: 2014, Cornell University

URL: http://hdl.handle.net/1813/36189

► This dissertation presents two studies on the motivating effects of goals in accounting settings. Chapter 1 demonstrates that varying the horizon of a performance standard,… (more)

▼ This dissertation presents two studies on the motivating effects of goals in accounting settings. Chapter 1 demonstrates that varying the horizon of a performance standard, which is treated as a goal by workers, affects motivation. In a lab experiment, participants exerted more effort on a task when facing short goal horizons. The shorter horizons allowed workers to achieve more goals in a given time, and this motivated them. However, as uncertainty in the task was increased, effort decreased with short goal horizons. By contrast, varying uncertainty did not affect effort when goal horizons were longer. The finding that uncertainty interacts with goal horizon can explain mixed findings in the goal-setting literature, and can possibly explain the variation in performance standard horizons observed in practice (De Angelis and Grinstein 2011). Chapter 2 demonstrates that the frequency at which goal progress information is provided to workers can also affect their motivation. In a lab experiment, motivation to achieve a goal decreased when feedback about goal progress was given frequently and there was high uncertainty in the effort-performance relationship. By contrast, motivation was not affected by uncertainty when feedback about goal progress was given less frequently because the uncertainty was able to cancel itself out to a greater extent. The reduction in effort due to frequent feedback and high uncertainty was due to participants' choice to abandon their goal and instead engage in leisure, especially when early realizations of uncertainty were negative and early feedback indicated low performance. These findings imply a benefit to aggregating information: when goal progress information is aggregated over a longer horizon, some of the task uncertainty cancels itself out, and workers are less likely to give up on their goals. These two studies have implications for accounting research and accounting practice. Accountants need to carefully consider the frequency at which performance information is provided to workers, and also need to consider the amount of time given to workers to achieve their goals. Both studies suggest a benefit to aggregation of results when uncertainty is high, but a motivating effect of frequent goals when uncertainty is lower. Advisors/Committee Members: Hallock, Kevin F. (committeeMember), O'Donoghue, Edward Donald (committeeMember), Nelson, Mark W. (committeeMember).

Subjects/Keywords: Goals; Performance standards; Accounting

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APA (6^th Edition):

Anand, V. (2014). Essays On The Motivating Effects Of Goals In Accounting . (Thesis). Cornell University. Retrieved from http://hdl.handle.net/1813/36189

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Anand, Vikrant. “Essays On The Motivating Effects Of Goals In Accounting .” 2014. Thesis, Cornell University. Accessed October 19, 2019. http://hdl.handle.net/1813/36189.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Anand, Vikrant. “Essays On The Motivating Effects Of Goals In Accounting .” 2014. Web. 19 Oct 2019.

Vancouver:

Anand V. Essays On The Motivating Effects Of Goals In Accounting . [Internet] [Thesis]. Cornell University; 2014. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/1813/36189.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Anand V. Essays On The Motivating Effects Of Goals In Accounting . [Thesis]. Cornell University; 2014. Available from: http://hdl.handle.net/1813/36189

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

10. Charamis, Dimitrios. Η εφαρμογή και ο έλεγχος των διεθνών λογιστικών προτύπων (IAS) στα πλαίσια της επιχειρούμενης ευρωπαϊκής τυποποίησης σε συνδυασμό με τα US GAAP.

Degree: 2017, University of Patras; Πανεπιστήμιο Πατρών

URL: http://hdl.handle.net/10442/hedi/41798

►

The globalization and the need for the companies to seek capital on international capital markets led to the creation of an economic environment that, in… (more)

▼

The globalization and the need for the companies to seek capital on international capital markets led to the creation of an economic environment that, in order to function effectively, should implement common policies and procedures and to adopt common standards both for the preparation of their financial statements, but also for audit purposes.The evolution of the alignment between International Financial Reporting Standards (IFRS) with the US GAAP and the National Accounting Standards, along with International Auditing Standards with the National Auditing Standards, at a global level, have shaped an unprecedented framework of uniform principles and rules, legislative changes as well as ground-breaking reforms of supervisory and regulatory authorities.The main purpose of all interested groups (governments, investors, shareholders, banks, economic analysts and others) in the global community is the reliability of the financial reporting that is provided through the financial statements and Audit Reports. In addition, international convergence of accounting and auditing standards is expected to provide the greatest possible reliability for investment and strategic decisions. How and to what extent those objectives will be achieved is of crucial interest of the global accounting and auditing community and of the present thesis.

Η παγκοσμιοποίηση και η ανάγκη των επιχειρήσεων να αναζητήσουν κεφάλαια στις διεθνείς αγορές κεφαλαίου, έχει ως αποτέλεσμα την δημιουργία ενός οικονομικού περιβάλλοντος που, για να λειτουργήσει αποτελεσματικά, θα πρέπει να εφαρμόζει κοινές διαδικασίες και να υιοθετεί κοινά πρότυπα για την κατάρτιση των οικονομικών καταστάσεων αλλά και για τον έλεγχο τους.Η εξέλιξη της πορείας σύγκλισης και εναρμόνισης των Διεθνών Προτύπων Χρηματοοικονομικής Αναφοράς (ΔΠΧΑ) με τα Λογιστικά Πρότυπα των ΗΠΑ (US GAAP) και τα εκάστοτε εθνικά λογιστικά πρότυπα, καθώς επίσης και των Διεθνών Ελεγκτικών Προτύπων με τα εθνικά ελεγκτικά πρότυπα σε παγκόσμιο επίπεδο, έχουν διαμορφώσει ένα πρωτόγνωρο πλαίσιο ενιαίων αρχών και κανόνων, νομοθετικών αλλαγών καθώς και ρηξικέλευθων μεταρρυθμίσεων των εποπτικών και ρυθμιστικών αρχών.Ο βασικός σκοπός όλων των ομάδων συμφερόντων (κυβερνήσεις, επενδυτές, μέτοχοι, τράπεζες, οικονομικοί αναλυτές κα) στην παγκόσμια κοινότητα είναι η αξιόπιστη παρεχόμενη χρηματοοικονομική πληροφόρηση μέσω των οικονομικών καταστάσεων και των αντίστοιχων εκθέσεων ελέγχου. Επιπλέον, μέσω της διεθνούς σύγκλισης των λογιστικών και ελεγκτικών προτύπων, αναμένεται να παρέχονται τα μεγαλύτερα δυνατά εχέγγυα αξιοπιστίας για την λήψη επενδυτικών και στρατηγικών αποφάσεων. Με ποιο τρόπο και σε ποιο βαθμό θα επιτευχθούν οι ανωτέρω σκοποί απασχολεί την παγκόσμια λογιστική και ελεγκτική κοινότητα όπως και την παρούσα διατριβή.

Subjects/Keywords: Λογιστικά πρότυπα; Accounting standards

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Charamis, D. (2017). Η εφαρμογή και ο έλεγχος των διεθνών λογιστικών προτύπων (IAS) στα πλαίσια της επιχειρούμενης ευρωπαϊκής τυποποίησης σε συνδυασμό με τα US GAAP. (Thesis). University of Patras; Πανεπιστήμιο Πατρών. Retrieved from http://hdl.handle.net/10442/hedi/41798

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Charamis, Dimitrios. “Η εφαρμογή και ο έλεγχος των διεθνών λογιστικών προτύπων (IAS) στα πλαίσια της επιχειρούμενης ευρωπαϊκής τυποποίησης σε συνδυασμό με τα US GAAP.” 2017. Thesis, University of Patras; Πανεπιστήμιο Πατρών. Accessed October 19, 2019. http://hdl.handle.net/10442/hedi/41798.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Charamis, Dimitrios. “Η εφαρμογή και ο έλεγχος των διεθνών λογιστικών προτύπων (IAS) στα πλαίσια της επιχειρούμενης ευρωπαϊκής τυποποίησης σε συνδυασμό με τα US GAAP.” 2017. Web. 19 Oct 2019.

Vancouver:

Charamis D. Η εφαρμογή και ο έλεγχος των διεθνών λογιστικών προτύπων (IAS) στα πλαίσια της επιχειρούμενης ευρωπαϊκής τυποποίησης σε συνδυασμό με τα US GAAP. [Internet] [Thesis]. University of Patras; Πανεπιστήμιο Πατρών; 2017. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/10442/hedi/41798.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Charamis D. Η εφαρμογή και ο έλεγχος των διεθνών λογιστικών προτύπων (IAS) στα πλαίσια της επιχειρούμενης ευρωπαϊκής τυποποίησης σε συνδυασμό με τα US GAAP. [Thesis]. University of Patras; Πανεπιστήμιο Πατρών; 2017. Available from: http://hdl.handle.net/10442/hedi/41798

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Johannesburg

11. Opperman, Cornelius Petrus Jacobus. Assessing the impact of operating lease capitalization on the financial statements of listed companies.

Degree: 2014, University of Johannesburg

URL: http://hdl.handle.net/10210/9573

►

M.Com. (International Accounting)

Leases have been used as an alternative means of financing for many years and they form part of the business models of… (more)

▼

M.Com. (International Accounting)

Leases have been used as an alternative means of financing for many years and they form part of the business models of entities in various industries. Many large JSE listed companies in different industries also use leases extensively. Although lease accounting requirements under IFRS have been in place for a number of years, some of the fundamental principles underlying the current lease accounting models have been the subject of much debate by standard setters and practitioners. In particular, the conceptual soundness of lessees not capitalising operating lease commitments has been a key area of consideration. In response to the conceptual debates, the IASB published an exposure draft titled ED/2010/9 Leases (hereafter ED), which will ultimately replace the current lease standard IAS 17. The ED establishes a new “right-of-use model”, which requires lessees to capitalize all leases on their balance sheets. The purpose of the minor dissertation was to determine the impact that the capitalisation of operating lease commitments under the requirements of the ED will have on the financial statements of JSE listed companies. In support of the research problem, the methodology applied in the minor dissertation was a quantitative content analysis, which was designed to obtain ex ante evidence on the potential future impact of the implementation of the ED. In order to assess the impact, the minor dissertation analysed the impact on total liabilities and total assets due to operating lease capitalisation, as well as the impact on certain key financial indicators and ratios. The initial sample was the top 50 companies in terms of market capitalisation that were listed on the JSE at 31 December 2011. After excluding companies with no or immaterial operating lease commitments, the final sample size was 44. The literature review showed that the impact of operating lease capitalisation has been researched in various countries, such as Canada, Germany, New Zealand, the UK and the US. During the completion of the minor dissertation it was found that a South African study was recently published on the impact of operating lease capitalisation on JSE listed companies. The study applied one of the methods identified in the literature for deriving information required to perform the operating lease capitalisation calculation and also assumed a uniform discount rate. The minor dissertation was based on an alternative method of deriving the required information and applied company-specific discount rates. The results of the research showed an increase in total liabilities and total assets due to operating lease capitalization. The impact on the key financial indicators and ratios varied, with some ratios impacted positively and others negatively. The impact was also found to be generally lower than international trends and differed from a similar study performed in South Africa.

Subjects/Keywords: Leases - Accounting; Financial statements; Accounting - Standards

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Opperman, C. P. J. (2014). Assessing the impact of operating lease capitalization on the financial statements of listed companies. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/9573

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Opperman, Cornelius Petrus Jacobus. “Assessing the impact of operating lease capitalization on the financial statements of listed companies.” 2014. Thesis, University of Johannesburg. Accessed October 19, 2019. http://hdl.handle.net/10210/9573.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Opperman, Cornelius Petrus Jacobus. “Assessing the impact of operating lease capitalization on the financial statements of listed companies.” 2014. Web. 19 Oct 2019.

Vancouver:

Opperman CPJ. Assessing the impact of operating lease capitalization on the financial statements of listed companies. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/10210/9573.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Opperman CPJ. Assessing the impact of operating lease capitalization on the financial statements of listed companies. [Thesis]. University of Johannesburg; 2014. Available from: http://hdl.handle.net/10210/9573

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Drexel University

12. Sun, Xiaojie Christine. Essays on Auditor Quality and Non-GAAP Earnings.

Degree: 2015, Drexel University

URL: http://hdl.handle.net/1860/idea:6391

►

Chapter 1 provides empirical evidence that auditors may play a role in the disclosure of non-GAAP earnings. Using non-GAAP earnings disclosures hand-collected from firms’ annual… (more)

▼

Chapter 1 provides empirical evidence that auditors may play a role in the disclosure of non-GAAP earnings. Using non-GAAP earnings disclosures hand-collected from firms’ annual press releases, I find that firms are more likely to disclose non-GAAP earnings if their auditors are industry experts. Furthermore, firms with these high quality auditors report low quality non-GAAP exclusions in their reconciliation to GAAP income/loss. I interpret these results as suggesting that managers are more likely to opportunistically disclose non-GAAP earnings when they have high quality auditors. However, I do not find a significant association between auditor quality and the likelihood of non-GAAP earnings meeting or beating financial benchmarks. Taken together, my results suggest a negative relationship between auditor quality and non-GAAP earnings quality, in contrast to the positive effects of auditor quality on GAAP earnings documented in prior literature. These findings contribute to the literature on audit quality and non-GAAP earnings, as well as to the regulatory discussion of whether non-GAAP earnings should be audited. Chapter 2 investigates the characteristics of actual, disclosed non-GAAP exclusions. My results indicate that three categories of exclusions that increase non-GAAP earnings, impairment expenses, loss, mark-down, and mark-offs, and other exclusions that increase non-GAAP earnings, are associated with the next period’s operating income, indicating that these exclusions are of low quality or may be opportunistic. However, stock-based compensation, amortization expenses, and restructuring costs excluded from non-GAAP earnings do not predict future operating income and therefore are one-time high-quality exclusions. I find no consistent results on the persistence of exclusions that decrease non-GAAP earnings (i.e. gains). These results contribute to the literature by providing the first empirical evidence on the quality of actual non-GAAP exclusions disclosed by companies. Next, I extend the analyses in Chapter 1, finding that high-quality auditors are negatively related to the quality of non-GAAP increasing exclusions. However, I do not find evidence that firms with high-quality auditors are more likely to use non-GAAP increasing exclusions to meet or beat financial benchmarks, further supporting the results presented in Chapter 1.

Ph.D., Accounting – Drexel University, 2015

Advisors/Committee Members: Grein, Barbara.

Subjects/Keywords: Accounting; Quality control – Auditing; Accounting – Standards

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Sun, X. C. (2015). Essays on Auditor Quality and Non-GAAP Earnings. (Thesis). Drexel University. Retrieved from http://hdl.handle.net/1860/idea:6391

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Sun, Xiaojie Christine. “Essays on Auditor Quality and Non-GAAP Earnings.” 2015. Thesis, Drexel University. Accessed October 19, 2019. http://hdl.handle.net/1860/idea:6391.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Sun, Xiaojie Christine. “Essays on Auditor Quality and Non-GAAP Earnings.” 2015. Web. 19 Oct 2019.

Vancouver:

Sun XC. Essays on Auditor Quality and Non-GAAP Earnings. [Internet] [Thesis]. Drexel University; 2015. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/1860/idea:6391.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Sun XC. Essays on Auditor Quality and Non-GAAP Earnings. [Thesis]. Drexel University; 2015. Available from: http://hdl.handle.net/1860/idea:6391

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Columbia University

13. Han, Dong Joon. Earnings Manipulation and Asset Substitution: Real Effects of Financial Reporting Scrutiny on Debt Contracting.

Degree: 2016, Columbia University

URL: https://doi.org/10.7916/D8H13257

► This paper studies the impact of financial reporting scrutiny on (private) debt contracting in the presence of two capital market frictions: a cash-diversion problem and… (more)

Subjects/Keywords: Corporations – Accounting – Standards; Corporations – Accounting; Assets (Accounting) – Management; Accounting; Finance; Economics

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Han, D. J. (2016). Earnings Manipulation and Asset Substitution: Real Effects of Financial Reporting Scrutiny on Debt Contracting. (Doctoral Dissertation). Columbia University. Retrieved from https://doi.org/10.7916/D8H13257

Chicago Manual of Style (16^th Edition):

Han, Dong Joon. “Earnings Manipulation and Asset Substitution: Real Effects of Financial Reporting Scrutiny on Debt Contracting.” 2016. Doctoral Dissertation, Columbia University. Accessed October 19, 2019. https://doi.org/10.7916/D8H13257.

MLA Handbook (7^th Edition):

Han, Dong Joon. “Earnings Manipulation and Asset Substitution: Real Effects of Financial Reporting Scrutiny on Debt Contracting.” 2016. Web. 19 Oct 2019.

Vancouver:

Han DJ. Earnings Manipulation and Asset Substitution: Real Effects of Financial Reporting Scrutiny on Debt Contracting. [Internet] [Doctoral dissertation]. Columbia University; 2016. [cited 2019 Oct 19]. Available from: https://doi.org/10.7916/D8H13257.

Council of Science Editors:

Han DJ. Earnings Manipulation and Asset Substitution: Real Effects of Financial Reporting Scrutiny on Debt Contracting. [Doctoral Dissertation]. Columbia University; 2016. Available from: https://doi.org/10.7916/D8H13257

University of Florida

14. Schenk, Katharine. IFRS: The Inevitable Evolution of U.S. Accounting Standards.

Degree: 2011, University of Florida

URL: http://ufdc.ufl.edu/AA00057780

► The purpose of this thesis is to examine the history of accounting standards in the U.S. and argue that their evolution towards convergence with International… (more)

Subjects/Keywords: Accountancy; Accounting interpretations; Accounting standards; Assets; FASB standards; Financial accounting; Financial accounting standards; Generally accepted accounting principles; International accounting standards; Inventories; Accounting; United States

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Schenk, K. (2011). IFRS: The Inevitable Evolution of U.S. Accounting Standards. (Thesis). University of Florida. Retrieved from http://ufdc.ufl.edu/AA00057780

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Schenk, Katharine. “IFRS: The Inevitable Evolution of U.S. Accounting Standards.” 2011. Thesis, University of Florida. Accessed October 19, 2019. http://ufdc.ufl.edu/AA00057780.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Schenk, Katharine. “IFRS: The Inevitable Evolution of U.S. Accounting Standards.” 2011. Web. 19 Oct 2019.

Vancouver:

Schenk K. IFRS: The Inevitable Evolution of U.S. Accounting Standards. [Internet] [Thesis]. University of Florida; 2011. [cited 2019 Oct 19]. Available from: http://ufdc.ufl.edu/AA00057780.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Schenk K. IFRS: The Inevitable Evolution of U.S. Accounting Standards. [Thesis]. University of Florida; 2011. Available from: http://ufdc.ufl.edu/AA00057780

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

15. Souza, Estela Maris Vieira de. Notas explicativas: utilidade das informações financeiras divulgadas no Brasil com a adoção das normas internacionais de contabilidade (IFRS).

Degree: Mestrado, Controladoria e Contabilidade: Contabilidade, 2014, University of São Paulo

URL: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11122014-174236/ ;

►

Esse estudo investigou se as notas explicativas às demonstrações financeiras, preparadas de acordo com as International Financial Reporting Standards (IFRS), cumprem seu objetivo principal de… (more)

▼

Esse estudo investigou se as notas explicativas às demonstrações financeiras, preparadas de acordo com as International Financial Reporting Standards (IFRS), cumprem seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro. A análise foi desenvolvida a partir de dados obtidos junto a usuários externos, investidores e credores, de informações financeiras divulgadas em notas explicativas às demonstrações financeiras de companhias abertas brasileiras, listadas na BM&FBovespa, no período de 1º de outubro de 2013 a 28 de fevereiro de 2014. Foram identificadas, também, as opiniões de preparadores de informações financeiras e contrapostas às dos usuários externos quanto às características da informação financeira útil, emanadas do The Conceptual Framework for Financial Reporting IASB (2010); foi ainda analisada a influência do processo adotado pelo IASB para definir requerimentos de divulgação incluídos em suas normas e pronunciamentos contábeis associado à confiabilidade trazida por auditores independentes (Big four) quanto ao enforcement à aderência a esses requerimentos, no âmbito da utilidade da informação financeira. De forma geral, os resultados indicaram que as notas explicativas às demonstrações financeiras atingem parcialmente seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro, uma vez que preparadores da informação financeira norteiam-se pelos requerimentos de divulgação definidos nos IFRS de forma bastante literal, inclusive com auxílio de disclosure check list, propiciando a inclusão de informações imateriais em notas explicativas devido à ausência de orientação específica sobre determinação de materialidade nas normas do IASB.

In this study we have examined whether the explanatory notes to financial statements prepared in accordance with International Financial Reporting Standards (IFRS) achieve their main objective of providing useful information to investors and creditors in the Brazilian market. The analysis was based on data obtained from external users, investors and creditors with respect to financial information disclosed in the explanatory notes of financial statements of Brazilian public companies listed on the BM&FBovespa, during the period from October 1, 2013 to February 28, 2014. It was identified the opinions of the preparers of financial information and compared them with those of external users regarding the characteristics of useful financial information described in The Conceptual Framework for Financial Reporting IASB (2010). It was also analyzed the influence of IASB´s process to define the disclosure requirements in their accounting standards and pronouncements, together with the reliability resulting from independent auditors (Big Four) regarding the enforcement of compliance with these requirements, as they relate to the usefulness of financial information. Overall, the results revealed that the explanatory notes to the financial statements partially achieve their main goal of providing…

Advisors/Committee Members: Martins, Eliseu.

Subjects/Keywords: Accounting standards and norms - Brazil; Divulgação de informações financeiras; Explanatory notes; Financial information disclosure; Informação útil; Notas explicativas; Padrões e normas contábeis - Brasil; Useful information

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Souza, E. M. V. d. (2014). Notas explicativas: utilidade das informações financeiras divulgadas no Brasil com a adoção das normas internacionais de contabilidade (IFRS). (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11122014-174236/ ;

Chicago Manual of Style (16^th Edition):

Souza, Estela Maris Vieira de. “Notas explicativas: utilidade das informações financeiras divulgadas no Brasil com a adoção das normas internacionais de contabilidade (IFRS).” 2014. Masters Thesis, University of São Paulo. Accessed October 19, 2019. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11122014-174236/ ;.

MLA Handbook (7^th Edition):

Souza, Estela Maris Vieira de. “Notas explicativas: utilidade das informações financeiras divulgadas no Brasil com a adoção das normas internacionais de contabilidade (IFRS).” 2014. Web. 19 Oct 2019.

Vancouver:

Souza EMVd. Notas explicativas: utilidade das informações financeiras divulgadas no Brasil com a adoção das normas internacionais de contabilidade (IFRS). [Internet] [Masters thesis]. University of São Paulo; 2014. [cited 2019 Oct 19]. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11122014-174236/ ;.

Council of Science Editors:

Souza EMVd. Notas explicativas: utilidade das informações financeiras divulgadas no Brasil com a adoção das normas internacionais de contabilidade (IFRS). [Masters Thesis]. University of São Paulo; 2014. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11122014-174236/ ;

University of Hong Kong

16. Chen, Feng. Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness.

Degree: PhD, 2001, University of Hong Kong

URL: Chen, F. [陳峰]. (2001). Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b4257613 ; http://dx.doi.org/10.5353/th_b4257613 ; http://hdl.handle.net/10722/55968

published_or_final_version

Business

Doctoral

Doctor of Philosophy

Advisors/Committee Members: Harvey, PJ.

Subjects/Keywords: Accounting - Standards.; Accounting - Standards - China.

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APA (6^th Edition):

Chen, F. (2001). Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness. (Doctoral Dissertation). University of Hong Kong. Retrieved from Chen, F. [陳峰]. (2001). Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b4257613 ; http://dx.doi.org/10.5353/th_b4257613 ; http://hdl.handle.net/10722/55968

Chicago Manual of Style (16^th Edition):

Chen, Feng. “Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness.” 2001. Doctoral Dissertation, University of Hong Kong. Accessed October 19, 2019. Chen, F. [陳峰]. (2001). Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b4257613 ; http://dx.doi.org/10.5353/th_b4257613 ; http://hdl.handle.net/10722/55968.

MLA Handbook (7^th Edition):

Chen, Feng. “Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness.” 2001. Web. 19 Oct 2019.

Vancouver:

Chen F. Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness. [Internet] [Doctoral dissertation]. University of Hong Kong; 2001. [cited 2019 Oct 19]. Available from: Chen, F. [陳峰]. (2001). Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b4257613 ; http://dx.doi.org/10.5353/th_b4257613 ; http://hdl.handle.net/10722/55968.

Council of Science Editors:

Chen F. Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness. [Doctoral Dissertation]. University of Hong Kong; 2001. Available from: Chen, F. [陳峰]. (2001). Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b4257613 ; http://dx.doi.org/10.5353/th_b4257613 ; http://hdl.handle.net/10722/55968

University of Texas – Austin

17. Monsen, Brian Robert. The determinants and consequences of big 4 lobbying positions on proposed accounting standards.

Degree: PhD, Accounting, 2018, University of Texas – Austin

URL: http://hdl.handle.net/2152/72675

► Despite the considerable participation of Big 4 accounting firms in accounting standard setting, no studies provide systematic evidence on what factors shape Big 4 lobbying… (more)

Subjects/Keywords: Accounting standards; Standard setting; Financial Accounting Standards Board; FASB; Auditors; Lobbying

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APA (6^th Edition):

Monsen, B. R. (2018). The determinants and consequences of big 4 lobbying positions on proposed accounting standards. (Doctoral Dissertation). University of Texas – Austin. Retrieved from http://hdl.handle.net/2152/72675

Chicago Manual of Style (16^th Edition):

Monsen, Brian Robert. “The determinants and consequences of big 4 lobbying positions on proposed accounting standards.” 2018. Doctoral Dissertation, University of Texas – Austin. Accessed October 19, 2019. http://hdl.handle.net/2152/72675.

MLA Handbook (7^th Edition):

Monsen, Brian Robert. “The determinants and consequences of big 4 lobbying positions on proposed accounting standards.” 2018. Web. 19 Oct 2019.

Vancouver:

Monsen BR. The determinants and consequences of big 4 lobbying positions on proposed accounting standards. [Internet] [Doctoral dissertation]. University of Texas – Austin; 2018. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/2152/72675.

Council of Science Editors:

Monsen BR. The determinants and consequences of big 4 lobbying positions on proposed accounting standards. [Doctoral Dissertation]. University of Texas – Austin; 2018. Available from: http://hdl.handle.net/2152/72675

Massey University

18. Chagnaadorj, Oyuntsend. The predictive ability and classification shifting of discontinued operations under IFRS-5 : a dissertation submitted to the Graduate Research School of Massey University and Business School in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy Massey University, Albany, New Zealand .

Degree: 2018, Massey University

URL: http://hdl.handle.net/10179/14130

► Considerable attention has been directed towards the impact of International Financial Reporting Standards (IFRS) by the business community and regulators. IFRS-5 Non-current Assets Held for… (more)

▼ Considerable attention has been directed towards the impact of International Financial Reporting Standards (IFRS) by the business community and regulators. IFRS-5 Non-current Assets Held for Sale and Discontinued Operations requires the separate reporting of discontinued operations in the statement of comprehensive income. This is based on the (untested) assertion that cash flows from discontinued operations are different from continuing flows. Thus, there is a need to provide empirical evidence to support the assumption. This thesis examines the usefulness of separate reporting of discontinued operations in two important attributes: predictive ability and classification shifting. Motivated by the concerns that discontinued operations are not useful to predict future profitability and are used to manipulate core earnings, this thesis investigates these two aspects for Australian listed companies that have adopted IFRS since 2005. Existing literature documents evidence that discontinued operations should be ignored to predict future profitability (Fairfield, Sweeney, & Yohn, 1996) and managers engage in classification shifting using discontinued operations (Barua, Lin, & Sbaraglia, 2010) under the United States’ Generally Accepted Accounting Practices (US GAAP). As discontinued operations are defined and measured differently under US GAAP and IFRS, this thesis investigates the usefulness of separate reporting of discontinued operations under IFRS by examining predictive ability and classification shifting of discontinued operations. The findings show discontinued operations, particularly when splitting it into gains and losses from discontinued operations, are useful to predict a company’s future profitability. Furthermore, results show losses from discontinued operations are opportunistically used to manipulate core earnings, to avoid reporting losses and earnings decreases under IFRS, when firms report discontinued operations frequently, and the amount of losses is high. These results could be used for the International Accounting Standards Board (IASB) in deciding whether to report discontinued operations separately in statements of comprehensive income.

Subjects/Keywords: International financial reporting standards; Accounting – Standards – Australia; Financial statements – Standards – Australia

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APA (6^th Edition):

Chagnaadorj, O. (2018). The predictive ability and classification shifting of discontinued operations under IFRS-5 : a dissertation submitted to the Graduate Research School of Massey University and Business School in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy Massey University, Albany, New Zealand . (Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/14130

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Chagnaadorj, Oyuntsend. “The predictive ability and classification shifting of discontinued operations under IFRS-5 : a dissertation submitted to the Graduate Research School of Massey University and Business School in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy Massey University, Albany, New Zealand .” 2018. Thesis, Massey University. Accessed October 19, 2019. http://hdl.handle.net/10179/14130.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Chagnaadorj, Oyuntsend. “The predictive ability and classification shifting of discontinued operations under IFRS-5 : a dissertation submitted to the Graduate Research School of Massey University and Business School in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy Massey University, Albany, New Zealand .” 2018. Web. 19 Oct 2019.

Vancouver:

Chagnaadorj O. The predictive ability and classification shifting of discontinued operations under IFRS-5 : a dissertation submitted to the Graduate Research School of Massey University and Business School in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy Massey University, Albany, New Zealand . [Internet] [Thesis]. Massey University; 2018. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/10179/14130.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Chagnaadorj O. The predictive ability and classification shifting of discontinued operations under IFRS-5 : a dissertation submitted to the Graduate Research School of Massey University and Business School in partial fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Accountancy Massey University, Albany, New Zealand . [Thesis]. Massey University; 2018. Available from: http://hdl.handle.net/10179/14130

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Johannesburg

19. Siaga, Sedzani Faith. Challenges to the adoption of International Financial Reporting Standards in Africa.

Degree: 2013, University of Johannesburg

URL: http://hdl.handle.net/10210/8348

►

M.Comm. (International Accounting)

Globalisation is causing a convergence of economic, trading, political and social processes. As a result, geographical boundaries are becoming less significant in… (more)

Subjects/Keywords: International Financial Reporting Standards; Financial statements - Standards; Accounting - Standards

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APA (6^th Edition):

Siaga, S. F. (2013). Challenges to the adoption of International Financial Reporting Standards in Africa. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/8348

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Siaga, Sedzani Faith. “Challenges to the adoption of International Financial Reporting Standards in Africa.” 2013. Thesis, University of Johannesburg. Accessed October 19, 2019. http://hdl.handle.net/10210/8348.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Siaga, Sedzani Faith. “Challenges to the adoption of International Financial Reporting Standards in Africa.” 2013. Web. 19 Oct 2019.

Vancouver:

Siaga SF. Challenges to the adoption of International Financial Reporting Standards in Africa. [Internet] [Thesis]. University of Johannesburg; 2013. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/10210/8348.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Siaga SF. Challenges to the adoption of International Financial Reporting Standards in Africa. [Thesis]. University of Johannesburg; 2013. Available from: http://hdl.handle.net/10210/8348

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Florida

20. Dinamarco, Paulo. The Formation of the Private Company Council.

Degree: 2012, University of Florida

URL: http://ufdc.ufl.edu/AA00060202

► The Financial Accounting Foundation (FAF) trustees have announced that the Private Company Financial Reporting Committee is going to be replaced by a new group, the… (more)

Subjects/Keywords: Accounting interpretations; Accounting standards; Boards of trustees; FASB standards; Financial accounting; Financial statements; Generally accepted accounting principles; Investment risks; Investors; Public companies; Accounting; Accounting – Standards; Financial Accounting Foundation; Private companies

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APA (6^th Edition):

Dinamarco, P. (2012). The Formation of the Private Company Council. (Thesis). University of Florida. Retrieved from http://ufdc.ufl.edu/AA00060202

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Dinamarco, Paulo. “The Formation of the Private Company Council.” 2012. Thesis, University of Florida. Accessed October 19, 2019. http://ufdc.ufl.edu/AA00060202.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Dinamarco, Paulo. “The Formation of the Private Company Council.” 2012. Web. 19 Oct 2019.

Vancouver:

Dinamarco P. The Formation of the Private Company Council. [Internet] [Thesis]. University of Florida; 2012. [cited 2019 Oct 19]. Available from: http://ufdc.ufl.edu/AA00060202.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Dinamarco P. The Formation of the Private Company Council. [Thesis]. University of Florida; 2012. Available from: http://ufdc.ufl.edu/AA00060202

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

21. [No author]. A contabilidade no terceiro setor e as necessidades das organiza????es sociais civis: um estudo de caso m??ltiplo de organiza????es localizadas na cidade de S??o Paulo .

Degree: 2010, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/501

► This dissertation focus in the analysis of accounting practices and needs in the third sector entities and compare them with the Brazilian accounting standards. The… (more)

Subjects/Keywords: Associa????es sem fins lucrativos - Contabilidade; Contabilidade - Normas - Brasil; Organiza????es n??o-governamentais - S??o Paulo (SP) - Estudo de casos; Nonprofit organizations - Accounting; Accounting - Standards - Brazil; Non-governmental organizations - S??o Paulo (SP) - Case studies

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APA (6^th Edition):

author], [. (2010). A contabilidade no terceiro setor e as necessidades das organiza????es sociais civis: um estudo de caso m??ltiplo de organiza????es localizadas na cidade de S??o Paulo . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/501

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A contabilidade no terceiro setor e as necessidades das organiza????es sociais civis: um estudo de caso m??ltiplo de organiza????es localizadas na cidade de S??o Paulo .” 2010. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed October 19, 2019. http://132.0.0.61:8080/tede/handle/tede/501.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A contabilidade no terceiro setor e as necessidades das organiza????es sociais civis: um estudo de caso m??ltiplo de organiza????es localizadas na cidade de S??o Paulo .” 2010. Web. 19 Oct 2019.

Vancouver:

author] [. A contabilidade no terceiro setor e as necessidades das organiza????es sociais civis: um estudo de caso m??ltiplo de organiza????es localizadas na cidade de S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2010. [cited 2019 Oct 19]. Available from: http://132.0.0.61:8080/tede/handle/tede/501.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A contabilidade no terceiro setor e as necessidades das organiza????es sociais civis: um estudo de caso m??ltiplo de organiza????es localizadas na cidade de S??o Paulo . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2010. Available from: http://132.0.0.61:8080/tede/handle/tede/501

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Michigan State University

22. Wang, Kailong. Risk or noise? An examination of offsetting financial instruments.

Degree: 2016, Michigan State University

URL: http://etd.lib.msu.edu/islandora/object/etd:3986

►

Thesis Ph. D. Michigan State University. Business Administration 2016.

U.S. GAAP permits firms to offset a significant amount of financial assets and liabilities with the… (more)

Subjects/Keywords: Financial Accounting Standards Board; IFRS Foundation; Financial instruments; Offset (Accounting); Credit – Risk assessment; Accounting – Standards; Accounting

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APA (6^th Edition):

Wang, K. (2016). Risk or noise? An examination of offsetting financial instruments. (Thesis). Michigan State University. Retrieved from http://etd.lib.msu.edu/islandora/object/etd:3986

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Wang, Kailong. “Risk or noise? An examination of offsetting financial instruments.” 2016. Thesis, Michigan State University. Accessed October 19, 2019. http://etd.lib.msu.edu/islandora/object/etd:3986.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Wang, Kailong. “Risk or noise? An examination of offsetting financial instruments.” 2016. Web. 19 Oct 2019.

Vancouver:

Wang K. Risk or noise? An examination of offsetting financial instruments. [Internet] [Thesis]. Michigan State University; 2016. [cited 2019 Oct 19]. Available from: http://etd.lib.msu.edu/islandora/object/etd:3986.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Wang K. Risk or noise? An examination of offsetting financial instruments. [Thesis]. Michigan State University; 2016. Available from: http://etd.lib.msu.edu/islandora/object/etd:3986

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Alberta

23. Chung, Dennis Y. The informational effect of management's decision to lobby against proposed accounting standards.

Degree: PhD, Faculty of Business, 1991, University of Alberta

URL: https://era.library.ualberta.ca/files/794080603

Subjects/Keywords: Lobbying.; Accounting – Standards.

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APA (6^th Edition):

Chung, D. Y. (1991). The informational effect of management's decision to lobby against proposed accounting standards. (Doctoral Dissertation). University of Alberta. Retrieved from https://era.library.ualberta.ca/files/794080603

Chicago Manual of Style (16^th Edition):

Chung, Dennis Y. “The informational effect of management's decision to lobby against proposed accounting standards.” 1991. Doctoral Dissertation, University of Alberta. Accessed October 19, 2019. https://era.library.ualberta.ca/files/794080603.

MLA Handbook (7^th Edition):

Chung, Dennis Y. “The informational effect of management's decision to lobby against proposed accounting standards.” 1991. Web. 19 Oct 2019.

Vancouver:

Chung DY. The informational effect of management's decision to lobby against proposed accounting standards. [Internet] [Doctoral dissertation]. University of Alberta; 1991. [cited 2019 Oct 19]. Available from: https://era.library.ualberta.ca/files/794080603.

Council of Science Editors:

Chung DY. The informational effect of management's decision to lobby against proposed accounting standards. [Doctoral Dissertation]. University of Alberta; 1991. Available from: https://era.library.ualberta.ca/files/794080603

Rhodes University

24. Lutchmun, Thashveen. Earnings quality and equity returns : evidence of the accrual anomaly from the South African equity market.

Degree: M.Com., Faculty of Commerce, Accounting, 2015, Rhodes University

URL: http://hdl.handle.net/10962/d1017537

► A key incentive for accounting research is to provide evidence on the usefulness of earnings in making economic decisions. Of particular interest over the last… (more)

▼ A key incentive for accounting research is to provide evidence on the usefulness of earnings in making economic decisions. Of particular interest over the last two decades is the issue of the quality of financial reporting, specifically the quality of earnings, given the number of global financial scandals reported during that period. The quality of earnings is driven by the choices, estimates and judgments that the accounting standards make available to managers in order to portray the firm’s economic position and performance in a timely and credible manner. However, this leeway in financial reporting also creates opportunities for earnings management. The objective of this thesis is firstly to establish whether earnings manipulation has had the ability to predict cross-sectional returns in South Africa during the 2007-2014 period. In other words, the purpose of this thesis is to find evidence whether the market reacts to earnings management practices, as measured by accruals, and rewards high earnings quality companies with higher equity returns (a process known as the accrual anomaly). The timeframe selected for the research encompasses the global financial crisis, a period in which accounting manipulation incentives are likely to be strong. Secondly, this study attempts to establish the presence of the accrual anomaly amongst growth and value firms. The motivations for earnings management of the former are expected to be strong. Securities are allocated to portfolios according to accruals and the subsequent equity returns are analysed cross-sectionally to establish the existence of the accrual anomaly and hence assessing the usefulness of earnings manipulation in predicting equity returns. To provide evidence for the presence of the accrual anomaly amongst growth and value shares, securities are independently allocated to portfolios according to their book-to-market ratio and accruals and a cross-sectional analysis is performed on their subsequent equity returns. In order to increase the robustness of the tests, two measures of accruals are used: a balance sheet approach and a cash flow measure. Evidence is provided for the presence of the accrual anomaly among South African listed companies for the balance sheet measure of accruals but not the cash flow approach. Whilst the accrual anomaly is significantly present in a growth-neutral-value construct, statistical significance is not established when growth and value shares are considered individually.

Subjects/Keywords: Earnings management – South Africa; Accounting – Standards

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APA (6^th Edition):

Lutchmun, T. (2015). Earnings quality and equity returns : evidence of the accrual anomaly from the South African equity market. (Masters Thesis). Rhodes University. Retrieved from http://hdl.handle.net/10962/d1017537

Chicago Manual of Style (16^th Edition):

Lutchmun, Thashveen. “Earnings quality and equity returns : evidence of the accrual anomaly from the South African equity market.” 2015. Masters Thesis, Rhodes University. Accessed October 19, 2019. http://hdl.handle.net/10962/d1017537.

MLA Handbook (7^th Edition):

Lutchmun, Thashveen. “Earnings quality and equity returns : evidence of the accrual anomaly from the South African equity market.” 2015. Web. 19 Oct 2019.

Vancouver:

Lutchmun T. Earnings quality and equity returns : evidence of the accrual anomaly from the South African equity market. [Internet] [Masters thesis]. Rhodes University; 2015. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/10962/d1017537.

Council of Science Editors:

Lutchmun T. Earnings quality and equity returns : evidence of the accrual anomaly from the South African equity market. [Masters Thesis]. Rhodes University; 2015. Available from: http://hdl.handle.net/10962/d1017537

University of Nairobi

25. Kirimi, Mwarania. Financial accounting standards:An analysis of the standard Settting process in Kenya .

Degree: 1983, University of Nairobi

URL: http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/40943

► This study attempts to provide a conceptual and analytical framework against which financial accounting standard setting process in Kenya can be evaluated and reformed. Section… (more)

Subjects/Keywords: Financial accounting standards

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APA (6^th Edition):

Kirimi, M. (1983). Financial accounting standards:An analysis of the standard Settting process in Kenya . (Thesis). University of Nairobi. Retrieved from http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/40943

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Kirimi, Mwarania. “Financial accounting standards:An analysis of the standard Settting process in Kenya .” 1983. Thesis, University of Nairobi. Accessed October 19, 2019. http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/40943.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Kirimi, Mwarania. “Financial accounting standards:An analysis of the standard Settting process in Kenya .” 1983. Web. 19 Oct 2019.

Vancouver:

Kirimi M. Financial accounting standards:An analysis of the standard Settting process in Kenya . [Internet] [Thesis]. University of Nairobi; 1983. [cited 2019 Oct 19]. Available from: http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/40943.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Kirimi M. Financial accounting standards:An analysis of the standard Settting process in Kenya . [Thesis]. University of Nairobi; 1983. Available from: http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/40943

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Technology, Sydney

26. Ball, Fiona. Factors impacting audit quality.

Degree: 2013, University of Technology, Sydney

URL: http://hdl.handle.net/10453/24034

► The objective of this thesis is to evaluate the extent to which auditor-client relations and discounting on initial audit engagements undermine audit quality. While it… (more)

Subjects/Keywords: Auditing.; Accounting.; Standards.; Australia.; Financial statements.

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APA (6^th Edition):

Ball, F. (2013). Factors impacting audit quality. (Thesis). University of Technology, Sydney. Retrieved from http://hdl.handle.net/10453/24034

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Ball, Fiona. “Factors impacting audit quality.” 2013. Thesis, University of Technology, Sydney. Accessed October 19, 2019. http://hdl.handle.net/10453/24034.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Ball, Fiona. “Factors impacting audit quality.” 2013. Web. 19 Oct 2019.

Vancouver:

Ball F. Factors impacting audit quality. [Internet] [Thesis]. University of Technology, Sydney; 2013. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/10453/24034.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ball F. Factors impacting audit quality. [Thesis]. University of Technology, Sydney; 2013. Available from: http://hdl.handle.net/10453/24034

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

27. Donnelly, Connor. An Examination into the Significance of Robust Accounting Standards.

Degree: Economics, 2006, University of Puget-Sound

URL: http://soundideas.pugetsound.edu/economics_theses/31 ; http://soundideas.pugetsound.edu/economics_theses/31

Subjects/Keywords: accounting standards; Economics

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APA (6^th Edition):

Donnelly, C. (2006). An Examination into the Significance of Robust Accounting Standards. (Thesis). University of Puget-Sound. Retrieved from http://soundideas.pugetsound.edu/economics_theses/31 ; http://soundideas.pugetsound.edu/economics_theses/31

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Donnelly, Connor. “An Examination into the Significance of Robust Accounting Standards.” 2006. Thesis, University of Puget-Sound. Accessed October 19, 2019. http://soundideas.pugetsound.edu/economics_theses/31 ; http://soundideas.pugetsound.edu/economics_theses/31.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Donnelly, Connor. “An Examination into the Significance of Robust Accounting Standards.” 2006. Web. 19 Oct 2019.

Vancouver:

Donnelly C. An Examination into the Significance of Robust Accounting Standards. [Internet] [Thesis]. University of Puget-Sound; 2006. [cited 2019 Oct 19]. Available from: http://soundideas.pugetsound.edu/economics_theses/31 ; http://soundideas.pugetsound.edu/economics_theses/31.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Donnelly C. An Examination into the Significance of Robust Accounting Standards. [Thesis]. University of Puget-Sound; 2006. Available from: http://soundideas.pugetsound.edu/economics_theses/31 ; http://soundideas.pugetsound.edu/economics_theses/31

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Hong Kong University of Science and Technology

28. Zeng, Xueyang. Payment methods and premiums of cross-border M&A : do national frictions caused by accounting standards differences matter?.

Degree: 2014, Hong Kong University of Science and Technology

URL: https://doi.org/10.14711/thesis-b1334522 ; http://repository.ust.hk/ir/bitstream/1783.1-71717/1/th_redirect.html

► This study investigates the relation between differences in accounting standards across countries and features (payment methods and premiums) of cross-border mergers and acquisitions (M&A), and… (more)

Subjects/Keywords: Consolidation and merger of corporations; Accounting; Standards

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Zeng, X. (2014). Payment methods and premiums of cross-border M&A : do national frictions caused by accounting standards differences matter?. (Thesis). Hong Kong University of Science and Technology. Retrieved from https://doi.org/10.14711/thesis-b1334522 ; http://repository.ust.hk/ir/bitstream/1783.1-71717/1/th_redirect.html

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Zeng, Xueyang. “Payment methods and premiums of cross-border M&A : do national frictions caused by accounting standards differences matter?.” 2014. Thesis, Hong Kong University of Science and Technology. Accessed October 19, 2019. https://doi.org/10.14711/thesis-b1334522 ; http://repository.ust.hk/ir/bitstream/1783.1-71717/1/th_redirect.html.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Zeng, Xueyang. “Payment methods and premiums of cross-border M&A : do national frictions caused by accounting standards differences matter?.” 2014. Web. 19 Oct 2019.

Vancouver:

Zeng X. Payment methods and premiums of cross-border M&A : do national frictions caused by accounting standards differences matter?. [Internet] [Thesis]. Hong Kong University of Science and Technology; 2014. [cited 2019 Oct 19]. Available from: https://doi.org/10.14711/thesis-b1334522 ; http://repository.ust.hk/ir/bitstream/1783.1-71717/1/th_redirect.html.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Zeng X. Payment methods and premiums of cross-border M&A : do national frictions caused by accounting standards differences matter?. [Thesis]. Hong Kong University of Science and Technology; 2014. Available from: https://doi.org/10.14711/thesis-b1334522 ; http://repository.ust.hk/ir/bitstream/1783.1-71717/1/th_redirect.html

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

29. Charamis, Eleftherios. Οικονομική ανάλυση των λογιστικών καταστάσεων στα πλαίσια της ευρωπαϊκής τυποποίησης: ένα πρότυπο μοντέλο προσαρμοσμένο στις απαιτήσεις μιας σύγχρονης διεθνούς χρηματοπιστωτικής αγοράς.

Degree: 2018, University of the Aegean; Πανεπιστήμιο Αιγαίου

URL: http://hdl.handle.net/10442/hedi/43460

►

This dissertation aims to identify whether and if the introduction of IAS / IFRS in Greece affects the analysis of the financial statements of Greek… (more)

Subjects/Keywords: Διεθνή λογιστικά πρότυπα (Δ.Λ.Π.); Accounting standards

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Charamis, E. (2018). Οικονομική ανάλυση των λογιστικών καταστάσεων στα πλαίσια της ευρωπαϊκής τυποποίησης: ένα πρότυπο μοντέλο προσαρμοσμένο στις απαιτήσεις μιας σύγχρονης διεθνούς χρηματοπιστωτικής αγοράς. (Thesis). University of the Aegean; Πανεπιστήμιο Αιγαίου. Retrieved from http://hdl.handle.net/10442/hedi/43460

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Charamis, Eleftherios. “Οικονομική ανάλυση των λογιστικών καταστάσεων στα πλαίσια της ευρωπαϊκής τυποποίησης: ένα πρότυπο μοντέλο προσαρμοσμένο στις απαιτήσεις μιας σύγχρονης διεθνούς χρηματοπιστωτικής αγοράς.” 2018. Thesis, University of the Aegean; Πανεπιστήμιο Αιγαίου. Accessed October 19, 2019. http://hdl.handle.net/10442/hedi/43460.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Charamis, Eleftherios. “Οικονομική ανάλυση των λογιστικών καταστάσεων στα πλαίσια της ευρωπαϊκής τυποποίησης: ένα πρότυπο μοντέλο προσαρμοσμένο στις απαιτήσεις μιας σύγχρονης διεθνούς χρηματοπιστωτικής αγοράς.” 2018. Web. 19 Oct 2019.

Vancouver:

Charamis E. Οικονομική ανάλυση των λογιστικών καταστάσεων στα πλαίσια της ευρωπαϊκής τυποποίησης: ένα πρότυπο μοντέλο προσαρμοσμένο στις απαιτήσεις μιας σύγχρονης διεθνούς χρηματοπιστωτικής αγοράς. [Internet] [Thesis]. University of the Aegean; Πανεπιστήμιο Αιγαίου; 2018. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/10442/hedi/43460.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Charamis E. Οικονομική ανάλυση των λογιστικών καταστάσεων στα πλαίσια της ευρωπαϊκής τυποποίησης: ένα πρότυπο μοντέλο προσαρμοσμένο στις απαιτήσεις μιας σύγχρονης διεθνούς χρηματοπιστωτικής αγοράς. [Thesis]. University of the Aegean; Πανεπιστήμιο Αιγαίου; 2018. Available from: http://hdl.handle.net/10442/hedi/43460

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Rutgers University

30. Lysak, Amy K., 1977-. Participation in the FASB's standard-setting process and the Big-4 accounting firms' extent and motivations for lobbying using textual analysis.

Degree: PhD, Management, 2017, Rutgers University

URL: https://rucore.libraries.rutgers.edu/rutgers-lib/52067/

►

The abundance of accounting standards issued since the FASB’s inception is staggering. There is an enduring controversy surrounding the FASB’s standard-setting process. Critics suggest that… (more)

▼

The abundance of accounting standards issued since the FASB’s inception is staggering. There is an enduring controversy surrounding the FASB’s standard-setting process. Critics suggest that the multitude of accounting standards has made financial reporting more complex and a compliance exercise for preparers (Lev and Rajgopal 2016, Miller & Redding 1988). Others believe the increase in the number of accounting standards enhances the reporting model and eliminates ambiguity and opportunities for manipulation. My dissertation examines the FASB’s standard-setting process and how lobbying by constituents has changed over time. Overall, I find the relative participation has declined for preparers and accounting firms compared to their participation on the first 100 FASB Statements (Tandy and Wilburn 1992). The second part of my research focuses on the extent and motivations of the Big-4 to lobby in the standard-setting process. Using textual analysis, I measure the negative, uncertainty and risk-related language in the Big-4’s comment letters. Based on the notion that auditors prefer well-specified rules to minimize judgment to ultimately reduce audit risk (Miller and Redding 1986, Buckmaster 1988), I develop a proxy for audit risk using a modified rules-based continuum (“RBC”) score (Mergenthaler 2009). I find the Big-4 are generally less negative for more rules-based proposed standards. However, I find the Big-4 generally express increasing uncertainty as proposed standards become more rules-based. Given this, I evaluate the Big-4’s motivation to lobby on behalf of their clients, who may prefer more principles-based standards that allow for flexibility and judgment. I find the Big-4’s negative and uncertainty languages are positively associated to their clients, suggesting that their lobbying efforts are influenced by client preference. Finally, I evaluate whether the Big-4 influence the standard-setting process given the extent and language used in their comment letters. I develop a RBC change score to measure how much more (or less) rules-based a Final Standard is compared to the Exposure Draft. I find as the Big-4’s uncertainty language increases, the changes in rules-based attributes ultimately reflected in the Final Standards increase. I also find that more extensive comment letters are associated to increases in the rules-based attributes of the Final Standard. My results suggest the Big-4’s comment letters may influence the FASB’s decision to include more rules-based attributes in Final Standards.

Advisors/Committee Members: Levine, Carolyn (chair), Sarath, Bharat (internal member), Gao, Feng (internal member), Balsam, Steven (outside member).

Subjects/Keywords: Accounting – Standards – United States; Financial risk

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Lysak, Amy K., 1. (2017). Participation in the FASB's standard-setting process and the Big-4 accounting firms' extent and motivations for lobbying using textual analysis. (Doctoral Dissertation). Rutgers University. Retrieved from https://rucore.libraries.rutgers.edu/rutgers-lib/52067/

Chicago Manual of Style (16^th Edition):

Lysak, Amy K., 1977-. “Participation in the FASB's standard-setting process and the Big-4 accounting firms' extent and motivations for lobbying using textual analysis.” 2017. Doctoral Dissertation, Rutgers University. Accessed October 19, 2019. https://rucore.libraries.rutgers.edu/rutgers-lib/52067/.

MLA Handbook (7^th Edition):

Lysak, Amy K., 1977-. “Participation in the FASB's standard-setting process and the Big-4 accounting firms' extent and motivations for lobbying using textual analysis.” 2017. Web. 19 Oct 2019.

Vancouver:

Lysak, Amy K. 1. Participation in the FASB's standard-setting process and the Big-4 accounting firms' extent and motivations for lobbying using textual analysis. [Internet] [Doctoral dissertation]. Rutgers University; 2017. [cited 2019 Oct 19]. Available from: https://rucore.libraries.rutgers.edu/rutgers-lib/52067/.

Council of Science Editors:

Lysak, Amy K. 1. Participation in the FASB's standard-setting process and the Big-4 accounting firms' extent and motivations for lobbying using textual analysis. [Doctoral Dissertation]. Rutgers University; 2017. Available from: https://rucore.libraries.rutgers.edu/rutgers-lib/52067/

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