subject:( Financial statements)

University of Johannesburg

1. Greeff, Marlene E. The need for and development of differential reporting globally.

Degree: 2009, University of Johannesburg

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M.Comm

The international financial reporting arena has undergone considerable changes in recent years. The recognition, measurement, presentation and disclosure requirements have increased significantly over the… (more)

Subjects/Keywords: Financial statements; Financial statements standards; Small business

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APA (6^th Edition):

Greeff, M. E. (2009). The need for and development of differential reporting globally. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/2554

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):

Greeff, Marlene E. “The need for and development of differential reporting globally.” 2009. Thesis, University of Johannesburg. Accessed March 01, 2021. http://hdl.handle.net/10210/2554.

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

MLA Handbook (7^th Edition):

Greeff, Marlene E. “The need for and development of differential reporting globally.” 2009. Web. 01 Mar 2021.

Vancouver:

Greeff ME. The need for and development of differential reporting globally. [Internet] [Thesis]. University of Johannesburg; 2009. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10210/2554.

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

Council of Science Editors:

Greeff ME. The need for and development of differential reporting globally. [Thesis]. University of Johannesburg; 2009. Available from: http://hdl.handle.net/10210/2554

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

University of Johannesburg

2. Dempsey, Amanda. Verantwoording vir waardevermindering in die finansiële state van maatskappye.

Degree: 2014, University of Johannesburg

URL: http://hdl.handle.net/10210/10995

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M.Com.

This study examines the disclosure of depreciation in company financial statements. The following aspects were discussed: a) The nature of depreciation. Concepts for the… (more)

Subjects/Keywords: Financial statements; Depreciation

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APA (6^th Edition):

Dempsey, A. (2014). Verantwoording vir waardevermindering in die finansiële state van maatskappye. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/10995

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):

Dempsey, Amanda. “Verantwoording vir waardevermindering in die finansiële state van maatskappye.” 2014. Thesis, University of Johannesburg. Accessed March 01, 2021. http://hdl.handle.net/10210/10995.

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

MLA Handbook (7^th Edition):

Dempsey, Amanda. “Verantwoording vir waardevermindering in die finansiële state van maatskappye.” 2014. Web. 01 Mar 2021.

Vancouver:

Dempsey A. Verantwoording vir waardevermindering in die finansiële state van maatskappye. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10210/10995.

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

Council of Science Editors:

Dempsey A. Verantwoording vir waardevermindering in die finansiële state van maatskappye. [Thesis]. University of Johannesburg; 2014. Available from: http://hdl.handle.net/10210/10995

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

Florida Atlantic University

3. Bressler, Paige D. The Effect of Financial Statement Transparency on the Likelihood of Restatement and the Effect of Restatement Announcements on Future Levels of Transparency.

Degree: 2018, Florida Atlantic University

URL: http://fau.digital.flvc.org/islandora/object/fau:40783

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I explore the impact financial statement transparency has on the probability of restatement and the effect a restatement announcement has on the levels of future… (more)

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I explore the impact financial statement transparency has on the probability of restatement and the effect a restatement announcement has on the levels of future financial statement transparency. Information theory suggests that a strong information environment increases accounting quality. Using financial statement transparency as a proxy for the information environment, I find that transparency is associated with a lower probability of financial statement restatement. There are competing theories to predict how restatement announcements affect future levels of transparency. Skinner’s (1953) theory of operant conditioning, which states that behavior is modified based on positive or negative conditioning suggests that the level of transparency increases after a restatement announcement. However, expectancy theory suggests that firms engage in certain behaviors in order to derive expected rewards or incentives. Motivation is eliminated if the rewards are deemed unobtainable thereby eliminating managers’ incentive to improve their reporting strategy suggesting that the level of transparency decreases after a restatement announcement. I find that restatement announcement has a negative association with the transparency measure and the magnitude of this effect decreases over time compared to non-restatement firms. These results are magnified if the restatement is due to fraud. However, the changes are not significant. Further, the transparency associations are mitigated if there is a change in CEO after the restatement announcement. In addition, using a sample of firms that made a restatement announcement matched with a sample of firms that did not make a restatement announcement, the difference in the transparency measure before and after the restatement announcement is statistically insignificant.

2018

Degree granted: Dissertation (Ph.D.) – Florida Atlantic University, 2018.

Collection: FAU

Advisors/Committee Members: Kohlbeck, Mark (Thesis advisor), Florida Atlantic University (Degree grantor), College of Business, School of Accounting.

Subjects/Keywords: Financial statements; Transparency

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APA (6^th Edition):

Bressler, P. D. (2018). The Effect of Financial Statement Transparency on the Likelihood of Restatement and the Effect of Restatement Announcements on Future Levels of Transparency. (Thesis). Florida Atlantic University. Retrieved from http://fau.digital.flvc.org/islandora/object/fau:40783

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):

Bressler, Paige D. “The Effect of Financial Statement Transparency on the Likelihood of Restatement and the Effect of Restatement Announcements on Future Levels of Transparency.” 2018. Thesis, Florida Atlantic University. Accessed March 01, 2021. http://fau.digital.flvc.org/islandora/object/fau:40783.

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

MLA Handbook (7^th Edition):

Bressler, Paige D. “The Effect of Financial Statement Transparency on the Likelihood of Restatement and the Effect of Restatement Announcements on Future Levels of Transparency.” 2018. Web. 01 Mar 2021.

Vancouver:

Bressler PD. The Effect of Financial Statement Transparency on the Likelihood of Restatement and the Effect of Restatement Announcements on Future Levels of Transparency. [Internet] [Thesis]. Florida Atlantic University; 2018. [cited 2021 Mar 01]. Available from: http://fau.digital.flvc.org/islandora/object/fau:40783.

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

Council of Science Editors:

Bressler PD. The Effect of Financial Statement Transparency on the Likelihood of Restatement and the Effect of Restatement Announcements on Future Levels of Transparency. [Thesis]. Florida Atlantic University; 2018. Available from: http://fau.digital.flvc.org/islandora/object/fau:40783

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

University of Aberdeen

4. Ngurumin Iorchir, Doris. Impact of mandatory IFRS adoption on earnings quality : evidence from eight African countries.

Degree: PhD, 2015, University of Aberdeen

URL: https://abdn.alma.exlibrisgroup.com/view/delivery/44ABE_INST/12152688060005941 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.675569

► This study investigates whether mandatory adoption of International Financial Reporting Standards (IFRS) in Africa has a significant impact on earnings' quality, despite the prevalence of… (more)

▼ This study investigates whether mandatory adoption of International Financial Reporting Standards (IFRS) in Africa has a significant impact on earnings' quality, despite the prevalence of weak country governance. The International Accounting Standards Board (IASB) has identified the use of a common set of high-quality standards- the International financial reporting standards ( IFRS)- to enhance global accounting information quality, and promotes global adoption. However, research opinion on the impact of IFRS compliance, on earnings quality improvement is mixed and unresolved. Furthermore, little is known about the possible impact on earnings in firms located in Africa, where country governance quality is relatively low. Thus, this study targets African countries, and uses data from a general sample of 680 firms covering the period 2000 to 2012, to enrich the impact-of-global-IFRS-adoption debate, with African evidence. The study hypothesises that earnings quality differs between mandatory IFRS and domestic accounting standards(DAS) reporting periods in Africa. The research design involves a range of earnings quality proxies and the use of robust regression models. The study finds that relative to DAS, IFRS based earnings are: more persistent and closely associated with future period cash flows; less managed towards small profits and less smoothed. Also, the study finds more timely loss recognition and an increasing frequency of large losses recognition during periods of mandatory IFRS reporting. The results are robust to various additional tests and offer convincing evidence consistent with the hypotheses. These findings provide some direct evidence that mandatory adoption of IFRS is likely to improve earnings quality in some countries with weak governance. Thus, the study extends the literature on factors that influence earnings quality, and the impact of IFRS in countries with relatively weak governance. The research also informs firms, investors, country-level policy makers; and provides a lead for future investigation.

Subjects/Keywords: 657; Financial statements

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APA (6^th Edition):

Ngurumin Iorchir, D. (2015). Impact of mandatory IFRS adoption on earnings quality : evidence from eight African countries. (Doctoral Dissertation). University of Aberdeen. Retrieved from https://abdn.alma.exlibrisgroup.com/view/delivery/44ABE_INST/12152688060005941 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.675569

Chicago Manual of Style (16^th Edition):

Ngurumin Iorchir, Doris. “Impact of mandatory IFRS adoption on earnings quality : evidence from eight African countries.” 2015. Doctoral Dissertation, University of Aberdeen. Accessed March 01, 2021. https://abdn.alma.exlibrisgroup.com/view/delivery/44ABE_INST/12152688060005941 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.675569.

MLA Handbook (7^th Edition):

Ngurumin Iorchir, Doris. “Impact of mandatory IFRS adoption on earnings quality : evidence from eight African countries.” 2015. Web. 01 Mar 2021.

Vancouver:

Ngurumin Iorchir D. Impact of mandatory IFRS adoption on earnings quality : evidence from eight African countries. [Internet] [Doctoral dissertation]. University of Aberdeen; 2015. [cited 2021 Mar 01]. Available from: https://abdn.alma.exlibrisgroup.com/view/delivery/44ABE_INST/12152688060005941 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.675569.

Council of Science Editors:

Ngurumin Iorchir D. Impact of mandatory IFRS adoption on earnings quality : evidence from eight African countries. [Doctoral Dissertation]. University of Aberdeen; 2015. Available from: https://abdn.alma.exlibrisgroup.com/view/delivery/44ABE_INST/12152688060005941 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.675569

Macquarie University

5. Maradona, Agus Fredy. Challenges in the convergence of international financial reporting standards (IFRS): a comparative study of Indonesia and Australia.

Degree: 2017, Macquarie University

URL: http://hdl.handle.net/1959.14/1275431

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Theoretical thesis.

Chapter 1: Overview of the Thesis – Chapter 2: Paper 1 - The Pathway of Transition to International Financial Reporting Standards (IFRS) in… (more)

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Theoretical thesis.

Chapter 1: Overview of the Thesis – Chapter 2: Paper 1 - The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia – Chapter 3: Paper 2 - The Impact of Culture and Risk Propensity on the Judgements of Accountants: A Comparative Study of Indonesia and Australia – Chapter 4: Paper 3 - Ethical Decisions by Accountants in Applying International Financial Reporting Standards (IFRS): Cross-Cultural Evidence from Indonesia and Australia – Chapter 5: Paper 4 - An Examination of the Perceptions of Accountants towards the Professional Skills Required for Applying the International Financial Reporting Standards (IFRS) – Chapter 6: Summary and Conclusions.

The increasing popularity of International Financial Reporting Standards (IFRS) over the last few years has led to a growing number of IFRS adopters around the world. As of 2016, more than 130 countries have adopted the IFRS, with many other countries stating a commitment to support the global accounting convergence initiated by the International Accounting Standards Board. The worldwide adoption of IFRS is believed to result in a greater cross - national comparability of financial information which, in turn, will benefit the global economy. This thesis aims to undertake a comprehensive examination of the conceptual and practical issues associated with the adoption of IFRS in both developed and developing economies. Specifically, this thesis seeks to answer the question of whether convergence in accounting standards will necessarily lead to comparability of financial reporting practices, and to propose possible ways to improve consistencies in the interpretation and application of the IFRS within and across countries. To address this issue, the thesis undertakes four research projects with the following objectives: (1) to critically analyse the process of convergence in a developing country and to identify the critical issues in that process; (2) to examine whether cultural and personal factors cause differences in the judgements made by professional accountants across countries when interpreting and applying the IFRS; (3) to examine the extent and the cause of differences in the ethical decisions between professional accountant s across countries when applying the IFRS; and (4) to examine the perceptions of professional accountants towards the skills and competencies that are essential for applying the IFRS. The findings of this thesis suggest that there are intense challenges f acing the adoption of IFRS in different countries, which hampers the comparability of financial reporting practices under the standards. In particular, this study demonstrates that the measurement and recognition criteria contained in the IFRS are not interpreted and applied in a consistent manner across and within countries due to differences in cultural, organisational, personal, and ethical characteristics. The findings of this thesis also show that even when the IFRS are adopted,…

Advisors/Committee Members: Macquarie University. Department of Accounting and Corporate Governance.

Subjects/Keywords: Financial statements – Australia; Financial statements – Indonesia; Financial statements – Standards; IFRS

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

APA (6^th Edition):

Maradona, A. F. (2017). Challenges in the convergence of international financial reporting standards (IFRS): a comparative study of Indonesia and Australia. (Doctoral Dissertation). Macquarie University. Retrieved from http://hdl.handle.net/1959.14/1275431

Chicago Manual of Style (16^th Edition):

Maradona, Agus Fredy. “Challenges in the convergence of international financial reporting standards (IFRS): a comparative study of Indonesia and Australia.” 2017. Doctoral Dissertation, Macquarie University. Accessed March 01, 2021. http://hdl.handle.net/1959.14/1275431.

MLA Handbook (7^th Edition):

Maradona, Agus Fredy. “Challenges in the convergence of international financial reporting standards (IFRS): a comparative study of Indonesia and Australia.” 2017. Web. 01 Mar 2021.

Vancouver:

Maradona AF. Challenges in the convergence of international financial reporting standards (IFRS): a comparative study of Indonesia and Australia. [Internet] [Doctoral dissertation]. Macquarie University; 2017. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/1959.14/1275431.

Council of Science Editors:

Maradona AF. Challenges in the convergence of international financial reporting standards (IFRS): a comparative study of Indonesia and Australia. [Doctoral Dissertation]. Macquarie University; 2017. Available from: http://hdl.handle.net/1959.14/1275431

Macquarie University

6. Cheung, Esther Wai Yin. Readability of financial reports and IFRS adoption in Australia.

Degree: 2014, Macquarie University

URL: http://hdl.handle.net/1959.14/1059107

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Thesis by publication.

Bibliography: leaves 206-219.

Chapter 1. Introduction – Chapter 2. An historical review of quality in financial reporting in Australia – Chaper 3.… (more)

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Thesis by publication.

Bibliography: leaves 206-219.

Chapter 1. Introduction – Chapter 2. An historical review of quality in financial reporting in Australia – Chaper 3. Readability of notes to the financial statements and adoption of IFRS – Chapter 4. Readability of notes to the financial statements, analysts' forecasts and IFRS adoption – Chapter 5. Conclusion.

This thesis examines the impact of the adoption of International Financial Reporting Standards (IFRS) on the readability of financial disclosures, firm performance and analysts’ forecasts in Australia. The thesis comprises three papers. The first paper (Chapter 2) provides an historical review of quality in relation to financial reporting in Australia by investigating how the qualitative characteristics of relevance, reliability, comparability and understandability developed in Australia between 1961 and 2004. The notion of the ‘quality of financial reporting’ has been debated extensively by accounting standard setters and regulators both nationally and internationally. However, there is no unanimous agreement as to the meaning of the word ‘quality’ or the qualitative characteristics that contribute to notions of ‘quality of financial reporting’. The objective of this paper is to investigate the meaning of quality in relation to financial reporting in different time periods over the past 40 years; how different characteristics were identified and developed; and how particular characteristics emerged, dominated and were then superseded or disappeared due to corporate collapses, changing economic conditions and globalisation. The second paper (Chapter 3) examines the association between readability, firm performance and IFRS in Australia by assessing the impact of the adoption of IFRS on the readability of Notes to the financial statements in the Australian context, and the interaction effect between IFRS and firm performance on readability. This paper uses the complexity of financial reports (Gunning Fog Index) and the number of words (Length) as proxies to measure the readability of financial reports. Results show that financial reports are significantly lengthier, yet are more readable in the post-IFRS period. Further, additional analyses identify that the length of disclosures in Summary of Significant Accounting Policies, Financial Instruments and Intangible Assets are significantly longer after the adoption of IFRS. However, there is no evidence to support any management obfuscation hypothesis in Australia as evidenced in prior United States (US) studies. Results do not demonstrate any differences in the readability of financial reports for poorly performing as opposed to better-performing firms in either pre- or post-IFRS periods, suggesting that managers continue to report both positive and negative information to investors. The third paper (Chapter 4) examines the association between the readability of financial disclosures, analysts’ forecasts and IFRS adoption in Australia by assessing whether the readability of Notes to the…

Advisors/Committee Members: Macquarie University. Department of Accounting and Corporate Governance.

Subjects/Keywords: Financial statements – Australia; Financial statements – Standards; readability; financial reports; IFRS adoption

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

APA (6^th Edition):

Cheung, E. W. Y. (2014). Readability of financial reports and IFRS adoption in Australia. (Doctoral Dissertation). Macquarie University. Retrieved from http://hdl.handle.net/1959.14/1059107

Chicago Manual of Style (16^th Edition):

Cheung, Esther Wai Yin. “Readability of financial reports and IFRS adoption in Australia.” 2014. Doctoral Dissertation, Macquarie University. Accessed March 01, 2021. http://hdl.handle.net/1959.14/1059107.

MLA Handbook (7^th Edition):

Cheung, Esther Wai Yin. “Readability of financial reports and IFRS adoption in Australia.” 2014. Web. 01 Mar 2021.

Vancouver:

Cheung EWY. Readability of financial reports and IFRS adoption in Australia. [Internet] [Doctoral dissertation]. Macquarie University; 2014. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/1959.14/1059107.

Council of Science Editors:

Cheung EWY. Readability of financial reports and IFRS adoption in Australia. [Doctoral Dissertation]. Macquarie University; 2014. Available from: http://hdl.handle.net/1959.14/1059107

Nelson Mandela Metropolitan University

7. Ackerman, Christo. Internal auditors perceptions of the impact of control elements on internal control systems.

Degree: MTech, Faculty of Business and Economic Sciences, 2011, Nelson Mandela Metropolitan University

URL: http://hdl.handle.net/10948/d1008158

► The objective of this research report was to determine which internal controls are perceived, by internal auditors, to be contributing to the effectiveness of an… (more)

Subjects/Keywords: Auditing, Internal; Financial statements; Controllership

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APA (6^th Edition):

Ackerman, C. (2011). Internal auditors perceptions of the impact of control elements on internal control systems. (Masters Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/d1008158

Chicago Manual of Style (16^th Edition):

Ackerman, Christo. “Internal auditors perceptions of the impact of control elements on internal control systems.” 2011. Masters Thesis, Nelson Mandela Metropolitan University. Accessed March 01, 2021. http://hdl.handle.net/10948/d1008158.

MLA Handbook (7^th Edition):

Ackerman, Christo. “Internal auditors perceptions of the impact of control elements on internal control systems.” 2011. Web. 01 Mar 2021.

Vancouver:

Ackerman C. Internal auditors perceptions of the impact of control elements on internal control systems. [Internet] [Masters thesis]. Nelson Mandela Metropolitan University; 2011. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10948/d1008158.

Council of Science Editors:

Ackerman C. Internal auditors perceptions of the impact of control elements on internal control systems. [Masters Thesis]. Nelson Mandela Metropolitan University; 2011. Available from: http://hdl.handle.net/10948/d1008158

University of Johannesburg

8. Coetsee, Maarten. Die noodsaaklikheid van eenvormige verantwoording van die arbeidsmag in die gepubliseerde finansiële state.

Degree: 2014, University of Johannesburg

URL: http://hdl.handle.net/10210/9051

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M.Comm. (Financial Management)

The basic function of Accounting is to supply the user with useful quantitative financial information on the economic and social activities of… (more)

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M.Comm. (Financial Management)

The basic function of Accounting is to supply the user with useful quantitative financial information on the economic and social activities of the enterprise, as to help them achieve their goals in decision making. Employee activity is included in the above-mentioned activities. The conventional accounting approach to an asset has until now prevented accounting for the Labour Force as an asset in financial statements. This has the effect that the activity of the enterprises' most important asset is uncontrolled and unaccounted for. The purpose of this paper is to prove the importance of controlling and uniform accounting of the Labour Force, with specific reference to management controls, labour relations and productivity. Management control methods and audit procedures were investigated to grant credibility to the employee report. In chapter 2 the qualitative characteristics and requirements of information (financial statements) are investigated and in chapter 3 it is concluded that the Labour Force is indeed an asset. There is a definite need for information on the Labour Force. Regulation by means of to the manpower function is investigated and a possible audit program is proposed. In examining the current practice of disclosure it was found that no guideline exists and therefor no uniformity iri disclosure. This influences the usefulness of information as disclosed. Information is of no use if it is not comparable. To grant creditworthiness to the information an audit program and an audit report are proposed. Based on the usefulness of financial statements, a guideline on the disclosure of information on the Labour Force, should be established. No asset may remain unaccounted for and in our current political situation, education can benefit if information is disclosed regarding its employees. However the proposed guideline should concentrate on uniformity in disclosure. To enhance the credibility of such an employee report the enterprise may consider to subjecting it to auditing.

Subjects/Keywords: Financial statements; Accounting; Auditing

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APA (6^th Edition):

Coetsee, M. (2014). Die noodsaaklikheid van eenvormige verantwoording van die arbeidsmag in die gepubliseerde finansiële state. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/9051

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):

Coetsee, Maarten. “Die noodsaaklikheid van eenvormige verantwoording van die arbeidsmag in die gepubliseerde finansiële state.” 2014. Thesis, University of Johannesburg. Accessed March 01, 2021. http://hdl.handle.net/10210/9051.

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

MLA Handbook (7^th Edition):

Coetsee, Maarten. “Die noodsaaklikheid van eenvormige verantwoording van die arbeidsmag in die gepubliseerde finansiële state.” 2014. Web. 01 Mar 2021.

Vancouver:

Coetsee M. Die noodsaaklikheid van eenvormige verantwoording van die arbeidsmag in die gepubliseerde finansiële state. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10210/9051.

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

Council of Science Editors:

Coetsee M. Die noodsaaklikheid van eenvormige verantwoording van die arbeidsmag in die gepubliseerde finansiële state. [Thesis]. University of Johannesburg; 2014. Available from: http://hdl.handle.net/10210/9051

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

University of Johannesburg

9. Liebenberg, Johann. Huidigewaarde-finansiële inligting : 'n gebruikersbenadering.

Degree: 2014, University of Johannesburg

URL: http://hdl.handle.net/10210/9148

M.Com. (Accounting)

Please refer to full text to view abstract

Subjects/Keywords: Financial statements

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APA (6^th Edition):

Liebenberg, J. (2014). Huidigewaarde-finansiële inligting : 'n gebruikersbenadering. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/9148

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):

Liebenberg, Johann. “Huidigewaarde-finansiële inligting : 'n gebruikersbenadering.” 2014. Thesis, University of Johannesburg. Accessed March 01, 2021. http://hdl.handle.net/10210/9148.

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

MLA Handbook (7^th Edition):

Liebenberg, Johann. “Huidigewaarde-finansiële inligting : 'n gebruikersbenadering.” 2014. Web. 01 Mar 2021.

Vancouver:

Liebenberg J. Huidigewaarde-finansiële inligting : 'n gebruikersbenadering. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10210/9148.

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

Council of Science Editors:

Liebenberg J. Huidigewaarde-finansiële inligting : 'n gebruikersbenadering. [Thesis]. University of Johannesburg; 2014. Available from: http://hdl.handle.net/10210/9148

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

University of Johannesburg

10. Carstens, Annalien. The prospectus as a protection and empowerment instrument for potential investors.

Degree: 2011, University of Johannesburg

URL: http://hdl.handle.net/10210/4044

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M.Comm.

At the time of a fresh issue of shares or debentures to the public, the principle document that provides potential investors with information on… (more)

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M.Comm.

At the time of a fresh issue of shares or debentures to the public, the principle document that provides potential investors with information on which to base their investment decisions, is a prospectus. In terms of the Companies Act, an offer of shares may not be made to the public unless it is accompanied by a prospectus. The information to be disclosed in a prospectus must conform to the requirements of Schedule 3 of the Companies Act. A prospectus also has to comply with the JSE Listing Requirements. Schedule 3 was promulgated in 1975 and has not been amended since. The question arises whether the requirements of Schedule 3 are comparable with similar international regulations and meet the needs of a changing business environment in South Africa. In an attempt to overcome this problem, ED 105 - Report offinancial information to be included in a prospectus created the first accounting statement dealing with the financial information that should be included in a prospectus, as well as proposing a revised Schedule 3 to the Standing Advisory Committee on Company Law relating to non-financial information that should be disclosed in a prospectus. Firstly this thesis aimed to establish whether the prospectus is a protection instrument for potential investors. The prospectus must, therefore, provide potential investors with sufficient and reliable information to enable them to make sound investment decisions. The contents of Schedule 3 were analysed in comparison with the JSE Listing Requirements and ED 105 to determine whether progress has been made in the provision of quality information to potential investors through the prospectus. The current South African requirements for disclosure in the prospectus were also compared with the requirements of leading overseas bourses and the prospectuses of recently listed companies. ED 105 improved the accuracy, completeness and relevancy of the requirements contained in Schedule 3 and the JSE Listing Requirements. The comparison, however, highlighted additional items of disclosure that can further contribute to the prospectus being a protection instrument for potential investors. In view of the financial literacy levels of the South African population, it was also necessary to investigate the ability of potential investors, especially private investors, to understand, interpret and use the information provided in a prospectus. The second objective was, therefore, to determine whether the prospectus empowers potential investors. The prospectus will be an empowerment instrument if the information provided therein is of - such a nature that potential investors can understand and interpret the information for decision-making purposes. An investigation into the literacy profile of potential investors, into relevant education provided to potential investors and an assessment ofthe understandability of the contents of the prospectus was, therefore, performed. Financial information required in ED 105 is strongly linked to the latest Statements of GAAP. A number of the items…

Subjects/Keywords: Financial statements; Auditing; Stockholders protection

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APA (6^th Edition):

Carstens, A. (2011). The prospectus as a protection and empowerment instrument for potential investors. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/4044

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):

Carstens, Annalien. “The prospectus as a protection and empowerment instrument for potential investors.” 2011. Thesis, University of Johannesburg. Accessed March 01, 2021. http://hdl.handle.net/10210/4044.

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

MLA Handbook (7^th Edition):

Carstens, Annalien. “The prospectus as a protection and empowerment instrument for potential investors.” 2011. Web. 01 Mar 2021.

Vancouver:

Carstens A. The prospectus as a protection and empowerment instrument for potential investors. [Internet] [Thesis]. University of Johannesburg; 2011. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10210/4044.

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

Council of Science Editors:

Carstens A. The prospectus as a protection and empowerment instrument for potential investors. [Thesis]. University of Johannesburg; 2011. Available from: http://hdl.handle.net/10210/4044

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

11. Yu, Yangxin. Two essays on financial reporting quality.

Degree: 2011, Hong Kong University of Science and Technology

URL: http://repository.ust.hk/ir/Record/1783.1-61535 ; https://doi.org/10.14711/thesis-b1146286 ; http://repository.ust.hk/ir/bitstream/1783.1-61535/1/th_redirect.html

► Essay I: Auditors' Response to Initiation of Compensation Clawback Provisions While firm-initiated compensation recovery (or clawback) provisions are gaining popularity, little is known about their… (more)

Subjects/Keywords: Financial statements ; Quality control ; Auditing

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APA (6^th Edition):

Yu, Y. (2011). Two essays on financial reporting quality. (Thesis). Hong Kong University of Science and Technology. Retrieved from http://repository.ust.hk/ir/Record/1783.1-61535 ; https://doi.org/10.14711/thesis-b1146286 ; http://repository.ust.hk/ir/bitstream/1783.1-61535/1/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):

Yu, Yangxin. “Two essays on financial reporting quality.” 2011. Thesis, Hong Kong University of Science and Technology. Accessed March 01, 2021. http://repository.ust.hk/ir/Record/1783.1-61535 ; https://doi.org/10.14711/thesis-b1146286 ; http://repository.ust.hk/ir/bitstream/1783.1-61535/1/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):

Yu, Yangxin. “Two essays on financial reporting quality.” 2011. Web. 01 Mar 2021.

Vancouver:

Yu Y. Two essays on financial reporting quality. [Internet] [Thesis]. Hong Kong University of Science and Technology; 2011. [cited 2021 Mar 01]. Available from: http://repository.ust.hk/ir/Record/1783.1-61535 ; https://doi.org/10.14711/thesis-b1146286 ; http://repository.ust.hk/ir/bitstream/1783.1-61535/1/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:

Yu Y. Two essays on financial reporting quality. [Thesis]. Hong Kong University of Science and Technology; 2011. Available from: http://repository.ust.hk/ir/Record/1783.1-61535 ; https://doi.org/10.14711/thesis-b1146286 ; http://repository.ust.hk/ir/bitstream/1783.1-61535/1/th_redirect.html

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

Texas Tech University

12. Hawkins, Ennis Milton. A study of the probabilistic nature of financial statements.

Degree: Business Administration, 1974, Texas Tech University

URL: http://hdl.handle.net/2346/17693

Subjects/Keywords: Financial statements

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APA (6^th Edition):

Hawkins, E. M. (1974). A study of the probabilistic nature of financial statements. (Thesis). Texas Tech University. Retrieved from http://hdl.handle.net/2346/17693

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):

Hawkins, Ennis Milton. “A study of the probabilistic nature of financial statements.” 1974. Thesis, Texas Tech University. Accessed March 01, 2021. http://hdl.handle.net/2346/17693.

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

MLA Handbook (7^th Edition):

Hawkins, Ennis Milton. “A study of the probabilistic nature of financial statements.” 1974. Web. 01 Mar 2021.

Vancouver:

Hawkins EM. A study of the probabilistic nature of financial statements. [Internet] [Thesis]. Texas Tech University; 1974. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/2346/17693.

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

Council of Science Editors:

Hawkins EM. A study of the probabilistic nature of financial statements. [Thesis]. Texas Tech University; 1974. Available from: http://hdl.handle.net/2346/17693

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

Texas Tech University

13. Merei, Issam Jamil. An assessment of the needs of external, sophisticated users of financial statements: an empirical study.

Degree: Business Administration, 1977, Texas Tech University

URL: http://hdl.handle.net/2346/17367

Subjects/Keywords: Financial statements

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APA (6^th Edition):

Merei, I. J. (1977). An assessment of the needs of external, sophisticated users of financial statements: an empirical study. (Thesis). Texas Tech University. Retrieved from http://hdl.handle.net/2346/17367

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):

Merei, Issam Jamil. “An assessment of the needs of external, sophisticated users of financial statements: an empirical study.” 1977. Thesis, Texas Tech University. Accessed March 01, 2021. http://hdl.handle.net/2346/17367.

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

MLA Handbook (7^th Edition):

Merei, Issam Jamil. “An assessment of the needs of external, sophisticated users of financial statements: an empirical study.” 1977. Web. 01 Mar 2021.

Vancouver:

Merei IJ. An assessment of the needs of external, sophisticated users of financial statements: an empirical study. [Internet] [Thesis]. Texas Tech University; 1977. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/2346/17367.

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

Council of Science Editors:

Merei IJ. An assessment of the needs of external, sophisticated users of financial statements: an empirical study. [Thesis]. Texas Tech University; 1977. Available from: http://hdl.handle.net/2346/17367

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

Rutgers University

14. Azmi Shabestari, Mehrzad, 1988-. Essays on information, markets, and mandated disclosures.

Degree: PhD, Management, 2016, Rutgers University

URL: https://rucore.libraries.rutgers.edu/rutgers-lib/52063/

►

This dissertation consists of two essays. The first essay focuses on the ability of mandated SEC disclosures and voluntary corporate restrictions to restrain insiders from… (more)

▼

This dissertation consists of two essays. The first essay focuses on the ability of mandated SEC disclosures and voluntary corporate restrictions to restrain insiders from trading based on material, non-public information. We look at the combined effects of required Form-4 disclosures and the single most common corporate policy which restricts trading by insiders at all times except a short window starting three to 12 days after the earning announcement date which is called the white window. Results indicate that there is a strong selection bias by insider deciding which white window to trade in. Because of this selection bias there is not a significant difference between the average cumulative abnormal return of the black and white periods, but insiders gain much more cumulative abnormal return comparing the returns of the black period with the white periods that they do not trade in. We also compare the average cumulative abnormal return for the trades which are filed under a 10b5-1 plan versus non-plan trades. We find that in the black period, and in a short period right before earnings announcement date, the trades which are filed under a10b5-1 plan generate more cumulative abnormal return on average. The second essay studies disclosures by the banking industry about potential business risk factors leading into the financial crisis of 2007- 08. Such disclosures are mandated in Item 1A of the annual 10-K form filed with the SEC. The objective of this research is to evaluate the informativeness and timeliness of one specific component of annual reports (Form 10-K), namely Item 1A. We qualitatively examine this issue by checking the underlying tone of these disclosures. The results indicate that the tone of Item 1A has became much more negative from 2008 to 2009. We have also created a dictionary of financial crisis related words using LDA which is a generative statistical model to check the timing of appearance of those words in Item 1A. Overall, the results support the argument that the banking industry has failed to predict the financial crisis, and they have started noticing and disclosing risks related to the crisis only after it happened.

Advisors/Committee Members: Sarath, Bharat (chair), Palmon, Dan (internal member), Moffitt, Kevin (internal member), Shon, John (outside member).

Subjects/Keywords: Disclosure in accounting; Financial statements

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APA (6^th Edition):

Azmi Shabestari, Mehrzad, 1. (2016). Essays on information, markets, and mandated disclosures. (Doctoral Dissertation). Rutgers University. Retrieved from https://rucore.libraries.rutgers.edu/rutgers-lib/52063/

Chicago Manual of Style (16^th Edition):

Azmi Shabestari, Mehrzad, 1988-. “Essays on information, markets, and mandated disclosures.” 2016. Doctoral Dissertation, Rutgers University. Accessed March 01, 2021. https://rucore.libraries.rutgers.edu/rutgers-lib/52063/.

MLA Handbook (7^th Edition):

Azmi Shabestari, Mehrzad, 1988-. “Essays on information, markets, and mandated disclosures.” 2016. Web. 01 Mar 2021.

Vancouver:

Azmi Shabestari, Mehrzad 1. Essays on information, markets, and mandated disclosures. [Internet] [Doctoral dissertation]. Rutgers University; 2016. [cited 2021 Mar 01]. Available from: https://rucore.libraries.rutgers.edu/rutgers-lib/52063/.

Council of Science Editors:

Azmi Shabestari, Mehrzad 1. Essays on information, markets, and mandated disclosures. [Doctoral Dissertation]. Rutgers University; 2016. Available from: https://rucore.libraries.rutgers.edu/rutgers-lib/52063/

University of Aberdeen

15. Makarem, Naser. Downward earnings management through real activities manipulation.

Degree: PhD, 2015, University of Aberdeen

URL: https://abdn.alma.exlibrisgroup.com/view/delivery/44ABE_INST/12152492580005941 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.685283

► This thesis investigates whether firms use real activities manipulation for income-decreasing earnings management purposes. Managers can use different tools to manage earnings. Given that managers… (more)

▼ This thesis investigates whether firms use real activities manipulation for income-decreasing earnings management purposes. Managers can use different tools to manage earnings. Given that managers have the authority to apply their own judgment in the preparation of financial reports and to make decision about business activities of their incumbent companies, the opportunity to manipulate earnings is twofold: the first is to manipulate financial reports using accounting techniques and the second is to manipulate underlying transactions. After the introduction of new regulations that were meant to restrict accounting choice as a response to high-profile accounting scandals at the turn of the century, there has been growing literature on the use of real activities manipulation for earnings management. While more control over financial reporting can potentially reduce earnings management through accounting choice, as real activities manipulation concerns non-accounting decisions of management, tighter accounting standards are not able to restrict manipulation of activities. This shift toward real activities manipulation is supported by empirical evidence. Whilst prior studies indicate that managers have incentives for both income-increasing and income-decreasing earnings management, the overwhelming majority of authors have concentrated on income-increasing attempts. However, one would expect that real activities manipulation would also be used for income-decreasing purposes. This study links two lines of research in the area of earnings management; downward earnings management and earnings management through real activities manipulation. Using a large sample of US firms for the period 2002-2011, the present thesis examines whether and how real activities manipulation is used for income-decreasing earnings management. To this end, firms that substantially outperformed their last year performance, or suspect firms, which are considered as more likely to exhibit income-decreasing earnings management are compared with the rest of the sample in terms of various measures of real activities manipulation. The results indicate that firms with extra earnings by the end of third quarter of fiscal year manage earnings downward by means of real activities including sales, production and discretionary expenses. The results are generally robust to a number of sensitivity tests.

Subjects/Keywords: 658.15; Earnings management; Financial statements

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APA (6^th Edition):

Makarem, N. (2015). Downward earnings management through real activities manipulation. (Doctoral Dissertation). University of Aberdeen. Retrieved from https://abdn.alma.exlibrisgroup.com/view/delivery/44ABE_INST/12152492580005941 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.685283

Chicago Manual of Style (16^th Edition):

Makarem, Naser. “Downward earnings management through real activities manipulation.” 2015. Doctoral Dissertation, University of Aberdeen. Accessed March 01, 2021. https://abdn.alma.exlibrisgroup.com/view/delivery/44ABE_INST/12152492580005941 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.685283.

MLA Handbook (7^th Edition):

Makarem, Naser. “Downward earnings management through real activities manipulation.” 2015. Web. 01 Mar 2021.

Vancouver:

Makarem N. Downward earnings management through real activities manipulation. [Internet] [Doctoral dissertation]. University of Aberdeen; 2015. [cited 2021 Mar 01]. Available from: https://abdn.alma.exlibrisgroup.com/view/delivery/44ABE_INST/12152492580005941 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.685283.

Council of Science Editors:

Makarem N. Downward earnings management through real activities manipulation. [Doctoral Dissertation]. University of Aberdeen; 2015. Available from: https://abdn.alma.exlibrisgroup.com/view/delivery/44ABE_INST/12152492580005941 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.685283

Massey University

16. Khan, Shahwali. Volatility, value relevance and predictive power of comprehensive income : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand .

Degree: 2012, Massey University

URL: http://hdl.handle.net/10179/4087

► Despite analysts' demands for (and standard setters' preferences for) a single statement of comprehensive income, both the IASB and the FASB have not been able… (more)

Subjects/Keywords: Income accounting; Financial risk; Financial statements

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APA (6^th Edition):

Khan, S. (2012). Volatility, value relevance and predictive power of comprehensive income : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand . (Thesis). Massey University. Retrieved from http://hdl.handle.net/10179/4087

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):

Khan, Shahwali. “Volatility, value relevance and predictive power of comprehensive income : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand .” 2012. Thesis, Massey University. Accessed March 01, 2021. http://hdl.handle.net/10179/4087.

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

MLA Handbook (7^th Edition):

Khan, Shahwali. “Volatility, value relevance and predictive power of comprehensive income : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand .” 2012. Web. 01 Mar 2021.

Vancouver:

Khan S. Volatility, value relevance and predictive power of comprehensive income : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand . [Internet] [Thesis]. Massey University; 2012. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10179/4087.

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

Council of Science Editors:

Khan S. Volatility, value relevance and predictive power of comprehensive income : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand . [Thesis]. Massey University; 2012. Available from: http://hdl.handle.net/10179/4087

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

University of Johannesburg

17. Crosby, Nadine Centane. Regulation and enforcement of financial reporting in South Africa : a historical analysis from 1973 to 2011.

Degree: 2014, University of Johannesburg

URL: http://hdl.handle.net/10210/12271

►

M.Com. (International Accounting)

One would be hard-pressed to find an accountant who does not know about the Enron collapse which took place over a decade… (more)

Subjects/Keywords: Financial statements - South Africa; Financial statements - Standards - South Africa

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APA (6^th Edition):

Crosby, N. C. (2014). Regulation and enforcement of financial reporting in South Africa : a historical analysis from 1973 to 2011. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/12271

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):

Crosby, Nadine Centane. “Regulation and enforcement of financial reporting in South Africa : a historical analysis from 1973 to 2011.” 2014. Thesis, University of Johannesburg. Accessed March 01, 2021. http://hdl.handle.net/10210/12271.

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

MLA Handbook (7^th Edition):

Crosby, Nadine Centane. “Regulation and enforcement of financial reporting in South Africa : a historical analysis from 1973 to 2011.” 2014. Web. 01 Mar 2021.

Vancouver:

Crosby NC. Regulation and enforcement of financial reporting in South Africa : a historical analysis from 1973 to 2011. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10210/12271.

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

Council of Science Editors:

Crosby NC. Regulation and enforcement of financial reporting in South Africa : a historical analysis from 1973 to 2011. [Thesis]. University of Johannesburg; 2014. Available from: http://hdl.handle.net/10210/12271

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

18. Tang, Feng. Two essays on fair value accounting and compensation contracts.

Degree: 2011, Hong Kong University of Science and Technology

URL: http://repository.ust.hk/ir/Record/1783.1-8116 ; https://doi.org/10.14711/thesis-b1129758 ; http://repository.ust.hk/ir/bitstream/1783.1-8116/1/th_redirect.html

► This thesis examines two issues related to fair value accounting and compensation contracts.The first essay focuses on the adoption of IAS No. 40 by property… (more)

Subjects/Keywords: Fair value ; Accounting ; Financial statements, Consolidated ; Standards ; Financial statements ; Compensation management

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APA (6^th Edition):

Tang, F. (2011). Two essays on fair value accounting and compensation contracts. (Thesis). Hong Kong University of Science and Technology. Retrieved from http://repository.ust.hk/ir/Record/1783.1-8116 ; https://doi.org/10.14711/thesis-b1129758 ; http://repository.ust.hk/ir/bitstream/1783.1-8116/1/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):

Tang, Feng. “Two essays on fair value accounting and compensation contracts.” 2011. Thesis, Hong Kong University of Science and Technology. Accessed March 01, 2021. http://repository.ust.hk/ir/Record/1783.1-8116 ; https://doi.org/10.14711/thesis-b1129758 ; http://repository.ust.hk/ir/bitstream/1783.1-8116/1/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):

Tang, Feng. “Two essays on fair value accounting and compensation contracts.” 2011. Web. 01 Mar 2021.

Vancouver:

Tang F. Two essays on fair value accounting and compensation contracts. [Internet] [Thesis]. Hong Kong University of Science and Technology; 2011. [cited 2021 Mar 01]. Available from: http://repository.ust.hk/ir/Record/1783.1-8116 ; https://doi.org/10.14711/thesis-b1129758 ; http://repository.ust.hk/ir/bitstream/1783.1-8116/1/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:

Tang F. Two essays on fair value accounting and compensation contracts. [Thesis]. Hong Kong University of Science and Technology; 2011. Available from: http://repository.ust.hk/ir/Record/1783.1-8116 ; https://doi.org/10.14711/thesis-b1129758 ; http://repository.ust.hk/ir/bitstream/1783.1-8116/1/th_redirect.html

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

University of Aberdeen

19. Ngurumin Iorchir, Doris.; University of Aberdeen.Dept. of Accounting and Finance. Impact of mandatory IFRS adoption on earnings quality.

Degree: Dept. of Accounting and Finance., 2015, University of Aberdeen

URL: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=227978 ; http://digitool.abdn.ac.uk:1801/webclient/DeliveryManager?pid=227978&custom_att_2=simple_viewer

Subjects/Keywords: Financial statements; Financial statements

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APA (6^th Edition):

Ngurumin Iorchir, D. ;. U. o. A. D. o. A. a. F. (2015). Impact of mandatory IFRS adoption on earnings quality. (Doctoral Dissertation). University of Aberdeen. Retrieved from http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=227978 ; http://digitool.abdn.ac.uk:1801/webclient/DeliveryManager?pid=227978&custom_att_2=simple_viewer

Chicago Manual of Style (16^th Edition):

Ngurumin Iorchir, Doris ; University of Aberdeen Dept of Accounting and Finance. “Impact of mandatory IFRS adoption on earnings quality.” 2015. Doctoral Dissertation, University of Aberdeen. Accessed March 01, 2021. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=227978 ; http://digitool.abdn.ac.uk:1801/webclient/DeliveryManager?pid=227978&custom_att_2=simple_viewer.

MLA Handbook (7^th Edition):

Ngurumin Iorchir, Doris ; University of Aberdeen Dept of Accounting and Finance. “Impact of mandatory IFRS adoption on earnings quality.” 2015. Web. 01 Mar 2021.

Vancouver:

Ngurumin Iorchir D;UoADoAaF. Impact of mandatory IFRS adoption on earnings quality. [Internet] [Doctoral dissertation]. University of Aberdeen; 2015. [cited 2021 Mar 01]. Available from: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=227978 ; http://digitool.abdn.ac.uk:1801/webclient/DeliveryManager?pid=227978&custom_att_2=simple_viewer.

Council of Science Editors:

Ngurumin Iorchir D;UoADoAaF. Impact of mandatory IFRS adoption on earnings quality. [Doctoral Dissertation]. University of Aberdeen; 2015. Available from: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=227978 ; http://digitool.abdn.ac.uk:1801/webclient/DeliveryManager?pid=227978&custom_att_2=simple_viewer

Loughborough University

20. Tabone, Norbert. The financial statements expectations gap in a small state economy : a Maltese perspective.

Degree: PhD, 2018, Loughborough University

URL: http://hdl.handle.net/2134/33384

► Over the years, there has been a lot of discussion about the audit expectations gap. Research on the expectations gap has focused exclusively on the… (more)

Subjects/Keywords: 657; Financial reporting; Financial statements; Expectations gap; Financial statements expectations gap; Financial reporting expectations gap; Objective of financial statements; Message of financial statements; Communication; Small state; Malta

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APA (6^th Edition):

Tabone, N. (2018). The financial statements expectations gap in a small state economy : a Maltese perspective. (Doctoral Dissertation). Loughborough University. Retrieved from http://hdl.handle.net/2134/33384

Chicago Manual of Style (16^th Edition):

Tabone, Norbert. “The financial statements expectations gap in a small state economy : a Maltese perspective.” 2018. Doctoral Dissertation, Loughborough University. Accessed March 01, 2021. http://hdl.handle.net/2134/33384.

MLA Handbook (7^th Edition):

Tabone, Norbert. “The financial statements expectations gap in a small state economy : a Maltese perspective.” 2018. Web. 01 Mar 2021.

Vancouver:

Tabone N. The financial statements expectations gap in a small state economy : a Maltese perspective. [Internet] [Doctoral dissertation]. Loughborough University; 2018. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/2134/33384.

Council of Science Editors:

Tabone N. The financial statements expectations gap in a small state economy : a Maltese perspective. [Doctoral Dissertation]. Loughborough University; 2018. Available from: http://hdl.handle.net/2134/33384

University of Technology, Sydney

21. Loyeung, A. Implementation errors during the transition to the International Financial Reporting Standards, Chief Financial Officer's compensation and turnover and earnings quality metrics.

Degree: 2011, University of Technology, Sydney

URL: http://hdl.handle.net/10453/29867

► First, the thesis investigates the relation between the Chief Financial Officer's (CFO's) accounting talent, his/her compensation and his/her turnover. The thesis contends that accounting talent… (more)

▼ First, the thesis investigates the relation between the Chief Financial Officer's (CFO's) accounting talent, his/her compensation and his/her turnover. The thesis contends that accounting talent of the CFO can be measured by implementation errors, when a country moves to the International Financial Reporting Standards (IFRS) by adopting a "big bang" approach where all firms have to adopt IFRS within the same accounting period without the opportunity of early or late adoption. Eighteen different accounting errors are hand-collected for a sample of 280 Australian companies, which is used in constructing the CFO's accounting talent. The thesis finds (i) a positive relation between the CFO's accounting talent and the CFO's compensation ex-ante in the transition year, (ii) a positive relation between the CFO's accounting talent and the CFO's bonus compensation in the subsequent year (adoption year) and (iii) an inverse relation between the CFO's accounting talent and the CFO's turnover in the subsequent year (adoption year). Further tests on the Chief Executive Officer's (CEO's) accounting talent and the CEO's compensation and turnover and alternative specifications of our variables confirm our results. Overall the findings bring into question the outcomes of government intervention in setting executive compensation. Second, the thesis investigates the extent to which commonly used earnings quality metrics capture implementation errors. The metric used to measure implementation errors is the same as the measure used for the CFO's accounting talent. A positive relation is expected, between some commonly used earnings quality metrics and implementation errors as these metrics have been claimed to capture the extent to which earnings are calculated with errors. Ranging from highest to lowest in terms of explanatory power, from OLS regressions are: total accruals, earnings persistence, accruals quality and earnings predictability. Implementation errors in reported earnings however do not explain variations in "abnormal" accruals as estimated from a firm-specific time-series regressions of the modified Jones model and in earnings smoothness. Overall the results have implications for researchers and provide guidance regarding the appropriateness of earnings quality metrics selected in their research setting. The results also point to the fact that total accruals may be a "better" proxy for implementation errors compared to more "sophisticated" models.

Subjects/Keywords: International financial reporting standards.; Financial statements.; Chief financial officers.; CFO.

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APA (6^th Edition):

Loyeung, A. (2011). Implementation errors during the transition to the International Financial Reporting Standards, Chief Financial Officer's compensation and turnover and earnings quality metrics. (Thesis). University of Technology, Sydney. Retrieved from http://hdl.handle.net/10453/29867

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):

Loyeung, A. “Implementation errors during the transition to the International Financial Reporting Standards, Chief Financial Officer's compensation and turnover and earnings quality metrics.” 2011. Thesis, University of Technology, Sydney. Accessed March 01, 2021. http://hdl.handle.net/10453/29867.

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

MLA Handbook (7^th Edition):

Loyeung, A. “Implementation errors during the transition to the International Financial Reporting Standards, Chief Financial Officer's compensation and turnover and earnings quality metrics.” 2011. Web. 01 Mar 2021.

Vancouver:

Loyeung A. Implementation errors during the transition to the International Financial Reporting Standards, Chief Financial Officer's compensation and turnover and earnings quality metrics. [Internet] [Thesis]. University of Technology, Sydney; 2011. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10453/29867.

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

Council of Science Editors:

Loyeung A. Implementation errors during the transition to the International Financial Reporting Standards, Chief Financial Officer's compensation and turnover and earnings quality metrics. [Thesis]. University of Technology, Sydney; 2011. Available from: http://hdl.handle.net/10453/29867

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

22. Choksi,Saurabh. Study of financial performance evaluation of indian companies;.

Degree: Commerce, 2015, Gujarat University

URL: http://shodhganga.inflibnet.ac.in/handle/10603/45758

Abstract Not Available

Data not available

Subjects/Keywords: Companies; Financial; Statements

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

APA (6^th Edition):

Choksi,Saurabh. (2015). Study of financial performance evaluation of indian companies;. (Thesis). Gujarat University. Retrieved from http://shodhganga.inflibnet.ac.in/handle/10603/45758

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

Chicago Manual of Style (16^th Edition):

Choksi,Saurabh. “Study of financial performance evaluation of indian companies;.” 2015. Thesis, Gujarat University. Accessed March 01, 2021. http://shodhganga.inflibnet.ac.in/handle/10603/45758.

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

MLA Handbook (7^th Edition):

Choksi,Saurabh. “Study of financial performance evaluation of indian companies;.” 2015. Web. 01 Mar 2021.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Choksi,Saurabh. Study of financial performance evaluation of indian companies;. [Internet] [Thesis]. Gujarat University; 2015. [cited 2021 Mar 01]. Available from: http://shodhganga.inflibnet.ac.in/handle/10603/45758.

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

Council of Science Editors:

Choksi,Saurabh. Study of financial performance evaluation of indian companies;. [Thesis]. Gujarat University; 2015. Available from: http://shodhganga.inflibnet.ac.in/handle/10603/45758

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

23. Choksi,Saurabh. Study of financial performance evaluation of indian companies;.

Degree: Commerce, 2015, Gujarat University

URL: http://shodhganga.inflibnet.ac.in/handle/10603/46250

Abstract Not Available

Data not available

Subjects/Keywords: Companies; Financial; Statements

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APA (6^th Edition):

Choksi,Saurabh. (2015). Study of financial performance evaluation of indian companies;. (Thesis). Gujarat University. Retrieved from http://shodhganga.inflibnet.ac.in/handle/10603/46250

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

Chicago Manual of Style (16^th Edition):

Choksi,Saurabh. “Study of financial performance evaluation of indian companies;.” 2015. Thesis, Gujarat University. Accessed March 01, 2021. http://shodhganga.inflibnet.ac.in/handle/10603/46250.

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

MLA Handbook (7^th Edition):

Choksi,Saurabh. “Study of financial performance evaluation of indian companies;.” 2015. Web. 01 Mar 2021.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Choksi,Saurabh. Study of financial performance evaluation of indian companies;. [Internet] [Thesis]. Gujarat University; 2015. [cited 2021 Mar 01]. Available from: http://shodhganga.inflibnet.ac.in/handle/10603/46250.

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

Council of Science Editors:

Choksi,Saurabh. Study of financial performance evaluation of indian companies;. [Thesis]. Gujarat University; 2015. Available from: http://shodhganga.inflibnet.ac.in/handle/10603/46250

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

University of Johannesburg

24. 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 (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 March 01, 2021. 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. 01 Mar 2021.

Vancouver:

Opperman CPJ. Assessing the impact of operating lease capitalization on the financial statements of listed companies. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2021 Mar 01]. 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

University of Johannesburg

25. Olivey, Margaretha Magdalena. The archaic concepts of agency theory : a South African accounting practice perspective.

Degree: 2014, University of Johannesburg

URL: http://hdl.handle.net/10210/12290

►

M.Com. (International Accounting)

Without me trying to rewrite history or steal the thunder from many historians, it was William Pollard who said: “without change there… (more)

Subjects/Keywords: Accounting - South Africa; Financial statements; Agency theory

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APA (6^th Edition):

Olivey, M. M. (2014). The archaic concepts of agency theory : a South African accounting practice perspective. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/12290

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):

Olivey, Margaretha Magdalena. “The archaic concepts of agency theory : a South African accounting practice perspective.” 2014. Thesis, University of Johannesburg. Accessed March 01, 2021. http://hdl.handle.net/10210/12290.

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

MLA Handbook (7^th Edition):

Olivey, Margaretha Magdalena. “The archaic concepts of agency theory : a South African accounting practice perspective.” 2014. Web. 01 Mar 2021.

Vancouver:

Olivey MM. The archaic concepts of agency theory : a South African accounting practice perspective. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10210/12290.

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

Council of Science Editors:

Olivey MM. The archaic concepts of agency theory : a South African accounting practice perspective. [Thesis]. University of Johannesburg; 2014. Available from: http://hdl.handle.net/10210/12290

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

26. Al-Hajji, Abdullah Yousef. The usefulness of annual reports of Islamic institutions in GCC countries to investors: the case of Kuwait.

Degree: PhD, University of Glamorgan, 2012, University of South Wales

URL: http://hdl.handle.net/10265/555

► Over the last twenty years, there has been a rapid expansion of Islamic financial institutions that do not deal in interest-based transactions. The financial information… (more)

▼ Over the last twenty years, there has been a rapid expansion of Islamic financial institutions that do not deal in interest-based transactions. The financial information of Islamic financial institutions issued in their annual reports is different in certain features from the annual reports offered by conventional financial institutions. This study attempts to investigate the usefulness of annual reports produced by these institutions to investors. In particular, the study is concerned with the perceptions of both institutional investors and customers in Kuwait about the annual reports of Islamic financial institutions. In addition, the study investigates the opinions of the preparers of annual reports of Islamic financial institutions in GCC countries regarding various aspects of the annual reports that could help investors make their investment decisions. To achieve the above objective, two types of questionnaires and interview were designed. The first type of questionnaire was carried out to solicit the investors' perceptions of annual reports, the importance they attached to them and the uses of these reports in their investment activities. The second type of questionnaire was specifically used to investigate the opinions of the preparers of annual reports regarding various aspects of annual reports that could help investors make their investment decisions. The interview method was mainly used to identify the customers' perceptions of Islamic financial institutions in Kuwait about the usefulness of these annual reports. The results of the questionnaire and the interviews indicated that the annual reports are considered by customers and investors to be the main source of information for investment decisions. The results also revealed that the timeliness and credibility of information were perceived by respondents as the most important qualitative characteristics that might affect the usefulness of information sources about the performance of Islamic financial institutions. Regarding the accounting regulation of financial information of Islamic financial institutions, the results indicated that there is a need for accounting information to be regulated in order to enhance the credibility of financial statements produced by these institutions and increase their comparability and transparency to the users.

Subjects/Keywords: Financial statements - Kuwait; Corporation reports - Kuwait

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APA (6^th Edition):

Al-Hajji, A. Y. (2012). The usefulness of annual reports of Islamic institutions in GCC countries to investors: the case of Kuwait. (Doctoral Dissertation). University of South Wales. Retrieved from http://hdl.handle.net/10265/555

Chicago Manual of Style (16^th Edition):

Al-Hajji, Abdullah Yousef. “The usefulness of annual reports of Islamic institutions in GCC countries to investors: the case of Kuwait.” 2012. Doctoral Dissertation, University of South Wales. Accessed March 01, 2021. http://hdl.handle.net/10265/555.

MLA Handbook (7^th Edition):

Al-Hajji, Abdullah Yousef. “The usefulness of annual reports of Islamic institutions in GCC countries to investors: the case of Kuwait.” 2012. Web. 01 Mar 2021.

Vancouver:

Al-Hajji AY. The usefulness of annual reports of Islamic institutions in GCC countries to investors: the case of Kuwait. [Internet] [Doctoral dissertation]. University of South Wales; 2012. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10265/555.

Council of Science Editors:

Al-Hajji AY. The usefulness of annual reports of Islamic institutions in GCC countries to investors: the case of Kuwait. [Doctoral Dissertation]. University of South Wales; 2012. Available from: http://hdl.handle.net/10265/555

Nanyang Technological University

27. Li, Yuan. Three essays on financial analysis .

Degree: 2010, Nanyang Technological University

URL: http://hdl.handle.net/10356/47359

► This thesis includes three essays on financial analysts. We propose an ex ante measure of an analyst's ability to produce private information (PPI), based on… (more)

Subjects/Keywords: DRNTU::Business::Accounting::Financial statements and analysis

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APA (6^th Edition):

Li, Y. (2010). Three essays on financial analysis . (Thesis). Nanyang Technological University. Retrieved from http://hdl.handle.net/10356/47359

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):

Li, Yuan. “Three essays on financial analysis .” 2010. Thesis, Nanyang Technological University. Accessed March 01, 2021. http://hdl.handle.net/10356/47359.

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

MLA Handbook (7^th Edition):

Li, Yuan. “Three essays on financial analysis .” 2010. Web. 01 Mar 2021.

Vancouver:

Li Y. Three essays on financial analysis . [Internet] [Thesis]. Nanyang Technological University; 2010. [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10356/47359.

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

Council of Science Editors:

Li Y. Three essays on financial analysis . [Thesis]. Nanyang Technological University; 2010. Available from: http://hdl.handle.net/10356/47359

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

AUT University

28. Tse, Tze Hong. Harmonization of financial reporting practices: Evidence from the airline industry .

Degree: AUT University

URL: http://hdl.handle.net/10292/11370

► Increasing internationalization of capital markets has created an unprecedented demand for greater similarities in financial reporting practices. The need to compare financial information across international… (more)

▼ Increasing internationalization of capital markets has created an unprecedented demand for greater similarities in financial reporting practices. The need to compare financial information across international borders has been regarded as one of the main driving forces for harmonization of accounting systems. The purpose of harmonization is to reduce the diversities in financial reporting practices. While there are concerns as to whether harmonization is the optimal way to cope with diverse accounting information, the trend is in favour of harmonization. Prior studies on harmonization have focused on a range of different aspects. Although the purposes of many of the prior studies could be similar, varied results were found because of the differences in the issues selected, countries included, the analytical techniques adopted and the time frame studied. Nevertheless, it has been shown in some prior studies that the selection of a particular accounting method depends on the operating circumstances of the reporting company and that comparability of financial statements depends on the use of an accounting method that is appropriate to the reporting company’s operating circumstances. This study examines the material harmonization of international accounting in the airline industry. The diversities in accounting practices among international airlines had been such a major problem that the International Air Transport Association recognized the importance of achieving higher comparability and issued the Airline Accounting Guidelines covering the key financial reporting issues. The objectives of this study are to examine if there was any increase in harmonization in accounting policy choices and in the level of disclosure in the airline industry between 1999 and 2004. This study also examines the overall comparability of financial information from the industry harmonization perspective. The findings of this study show that there was a moderate increase in harmonization of accounting measurement issues as well as in the average overall disclosure index over the time period studied. However, while there was high consensus in some of the accounting measurement choices, the accounting policies adopted for several other issues were very diverse. Despite the moderate increase of the average overall disclosure index, the variations in the disclosure scores for some of the individual issues examined remained significant. These diversities in accounting measurement choices and variations in the level of disclosure would, therefore, create difficulties in comparing the financial information of the airlines. Overall, it can be concluded that there was some improvement in the comparability of financial information. However, there was much room for improvement, especially in terms of the quantity and quality of disclosure. Although comparability has increased as a result of harmonization, significant differences in financial reporting practices were found. From the industry harmonization point of view, it remains important to… Advisors/Committee Members: Godfrey, Andy (advisor).

Subjects/Keywords: Financial statements; Airlines

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APA (6^th Edition):

Tse, T. H. (n.d.). Harmonization of financial reporting practices: Evidence from the airline industry . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/11370

Note: this citation may be lacking information needed for this citation format:
No year of publication.
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Tse, Tze Hong. “Harmonization of financial reporting practices: Evidence from the airline industry .” Thesis, AUT University. Accessed March 01, 2021. http://hdl.handle.net/10292/11370.

Note: this citation may be lacking information needed for this citation format:
No year of publication.
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Tse, Tze Hong. “Harmonization of financial reporting practices: Evidence from the airline industry .” Web. 01 Mar 2021.

Note: this citation may be lacking information needed for this citation format:
No year of publication.

Vancouver:

Tse TH. Harmonization of financial reporting practices: Evidence from the airline industry . [Internet] [Thesis]. AUT University; [cited 2021 Mar 01]. Available from: http://hdl.handle.net/10292/11370.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
No year of publication.

Council of Science Editors:

Tse TH. Harmonization of financial reporting practices: Evidence from the airline industry . [Thesis]. AUT University; Available from: http://hdl.handle.net/10292/11370

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
No year of publication.

University of Ghana

29. Owusu, D.Y. The Impact of Working Capital Management on the Profitability of Banks in Ghana .

Degree: 2019, University of Ghana

URL: http://ugspace.ug.edu.gh/handle/123456789/31982

► This study sought to bring to the fore, the impact of working capital management on the profitability of banks in Ghana via a case study… (more)

Subjects/Keywords: capital management; profitability; financial statements; banks

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APA (6^th Edition):

Owusu, D. Y. (2019). The Impact of Working Capital Management on the Profitability of Banks in Ghana . (Masters Thesis). University of Ghana. Retrieved from http://ugspace.ug.edu.gh/handle/123456789/31982

Chicago Manual of Style (16^th Edition):

Owusu, D Y. “The Impact of Working Capital Management on the Profitability of Banks in Ghana .” 2019. Masters Thesis, University of Ghana. Accessed March 01, 2021. http://ugspace.ug.edu.gh/handle/123456789/31982.

MLA Handbook (7^th Edition):

Owusu, D Y. “The Impact of Working Capital Management on the Profitability of Banks in Ghana .” 2019. Web. 01 Mar 2021.

Vancouver:

Owusu DY. The Impact of Working Capital Management on the Profitability of Banks in Ghana . [Internet] [Masters thesis]. University of Ghana; 2019. [cited 2021 Mar 01]. Available from: http://ugspace.ug.edu.gh/handle/123456789/31982.

Council of Science Editors:

Owusu DY. The Impact of Working Capital Management on the Profitability of Banks in Ghana . [Masters Thesis]. University of Ghana; 2019. Available from: http://ugspace.ug.edu.gh/handle/123456789/31982

Hong Kong University of Science and Technology

30. Shi, Wei. Two essays on empirical accounting research.

Degree: 2014, Hong Kong University of Science and Technology

URL: http://repository.ust.hk/ir/Record/1783.1-71830 ; https://doi.org/10.14711/thesis-b1345740 ; http://repository.ust.hk/ir/bitstream/1783.1-71830/1/th_redirect.html

► Essay I: Sales Executives and Voluntary Disclosure The role of subordinate managers in firms' financial reporting decision is of great interest but little-known in the… (more)

▼ Essay I: Sales Executives and Voluntary Disclosure The role of subordinate managers in firms' financial reporting decision is of great interest but little-known in the literature. This paper focuses on the role of individual sales executives in voluntary disclosures because of the important role they play in the revenue recognition process. The findings show that controlling for both economic determinants and the effects of CEOs and CFOs, the fixed effect of Sales Executives is significant in explaining the decision to issue both earnings forecasts and revenue forecasts. Further evidence suggests that Sales Executives also affect properties of earnings forecast, e.g., forecast errors, forecast news and forecast precision. The fixed effect of sales executives in disclosure choices is related to their incentives, abilities, background and environment. In summary, the paper demonstrates the style of sales executives matters for voluntary disclosure. This unveils the nature of joint inputs of the executive team and the role of subordinate executives in financial disclosure choices. Essay II: Information Asymmetry and Accounting Conservatism – Evidence from Exogenous Shock to Analyst Coverage I examine how companies voluntarily change their financial reporting conservatism in response to an exogenous decrease in analyst coverage. I hypothesize that the greater information asymmetry and the reduced external monitoring associated with the decrease in analyst coverage exacerbates the potential agency problems between contracting parties, which in turn creates an increased demand for conservative accounting. Consistent with this prediction, I document a significant increase in accounting conservatism following an exogenous drop in analyst coverage. Furthermore, the effect is stronger when the dropped analyst is more informed, the number of existing analysts is smaller, and when the affected firm has greater needs for external financing, higher financial leverage ratio, unfavorable credit ratings, more cash compensation granted to CEOs and less managerial ownership. The evidence is consistent with the notion that accounting conservatism arises as part of the efficient technology employed by firms to address the information-asymmetry-driven agency problems.

Subjects/Keywords: Financial statements ; Sales executives ; Management ; Information asymmetry

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APA (6^th Edition):

Shi, W. (2014). Two essays on empirical accounting research. (Thesis). Hong Kong University of Science and Technology. Retrieved from http://repository.ust.hk/ir/Record/1783.1-71830 ; https://doi.org/10.14711/thesis-b1345740 ; http://repository.ust.hk/ir/bitstream/1783.1-71830/1/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):

Shi, Wei. “Two essays on empirical accounting research.” 2014. Thesis, Hong Kong University of Science and Technology. Accessed March 01, 2021. http://repository.ust.hk/ir/Record/1783.1-71830 ; https://doi.org/10.14711/thesis-b1345740 ; http://repository.ust.hk/ir/bitstream/1783.1-71830/1/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):

Shi, Wei. “Two essays on empirical accounting research.” 2014. Web. 01 Mar 2021.

Vancouver:

Shi W. Two essays on empirical accounting research. [Internet] [Thesis]. Hong Kong University of Science and Technology; 2014. [cited 2021 Mar 01]. Available from: http://repository.ust.hk/ir/Record/1783.1-71830 ; https://doi.org/10.14711/thesis-b1345740 ; http://repository.ust.hk/ir/bitstream/1783.1-71830/1/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:

Shi W. Two essays on empirical accounting research. [Thesis]. Hong Kong University of Science and Technology; 2014. Available from: http://repository.ust.hk/ir/Record/1783.1-71830 ; https://doi.org/10.14711/thesis-b1345740 ; http://repository.ust.hk/ir/bitstream/1783.1-71830/1/th_redirect.html

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

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Open Access Theses and Dissertations