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 July 18, 2019. 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. 18 Jul 2019.

Vancouver:

Greeff ME. The need for and development of differential reporting globally. [Internet] [Thesis]. University of Johannesburg; 2009. [cited 2019 Jul 18]. 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

Florida Atlantic University

2. Mammadov, Babak. Obfuscation of Rent Extraction Behavior: Evidence from Investment Inefficiency.

Degree: 2018, Florida Atlantic University

URL: http://fau.digital.flvc.org/islandora/object/fau:40829

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I investigate the association between rent extraction and qualitative/quantitative characteristics of 10-K filings (i.e. readability, financial statement comparability and earnings transparency), subject to existing monitoring… (more)

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I investigate the association between rent extraction and qualitative/quantitative characteristics of 10-K filings (i.e. readability, financial statement comparability and earnings transparency), subject to existing monitoring constraints. This study focuses on one type of such rent extraction – investment inefficiency (i.e. overinvestment or underinvestment), as extant research provides evidence that it provides personal benefits to managers, often at the expense of shareholders. Managers have incentives to invest inefficiently but such behavior may be undesirable and result in negative consequences to the manager, such as turnover. Therefore, I expect that managers are likely to obfuscate information in order to make it difficult for investors to detect investment inefficiency, although monitoring over financial reporting may limit their ability to do so. I test whether monitoring over financial reporting reduces information obfuscation. Last, I study the joint effects of investment inefficiency and information obfuscation on CEO turnover and compensation. I expect that investment inefficiency is positively associated with information obfuscation but this relation is weaker for firms with effective monitoring mechanisms over financial reporting. Further, I examine how these factors affect CEO disciplining. Managers get disciplined for inefficient investment decisions. Obfuscating information makes it difficult for investors to evaluate managers’ investment decisions. Therefore, I examine whether information obfuscation prevents managers from being disciplined as a result of inefficient investment behavior. I find that investment inefficiency is positively associated with information obfuscation. Managers are more likely to obfuscate information for overinvestment type of inefficiency as opposed to underinvestment. Further, the results suggest that, while internal monitoring does not reduce information obfuscation, external monitoring constrains information obfuscation. I find that external monitoring (i.e. auditors) provide more stringent monitoring by reducing information obfuscation. I do not find support for my last prediction that information obfuscation prevents disciplining of CEOs.

2018

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

Collection: FAU

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

Subjects/Keywords: Financial statements; Misleading financial statements; Investments – Accounting

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APA (6^th Edition):

Mammadov, B. (2018). Obfuscation of Rent Extraction Behavior: Evidence from Investment Inefficiency. (Thesis). Florida Atlantic University. Retrieved from http://fau.digital.flvc.org/islandora/object/fau:40829

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):

Mammadov, Babak. “Obfuscation of Rent Extraction Behavior: Evidence from Investment Inefficiency.” 2018. Thesis, Florida Atlantic University. Accessed July 18, 2019. http://fau.digital.flvc.org/islandora/object/fau:40829.

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

MLA Handbook (7^th Edition):

Mammadov, Babak. “Obfuscation of Rent Extraction Behavior: Evidence from Investment Inefficiency.” 2018. Web. 18 Jul 2019.

Vancouver:

Mammadov B. Obfuscation of Rent Extraction Behavior: Evidence from Investment Inefficiency. [Internet] [Thesis]. Florida Atlantic University; 2018. [cited 2019 Jul 18]. Available from: http://fau.digital.flvc.org/islandora/object/fau:40829.

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

Council of Science Editors:

Mammadov B. Obfuscation of Rent Extraction Behavior: Evidence from Investment Inefficiency. [Thesis]. Florida Atlantic University; 2018. Available from: http://fau.digital.flvc.org/islandora/object/fau:40829

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

University of Aberdeen

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

Degree: PhD, 2015, University of Aberdeen

URL: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=227978 ; http://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 http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=227978 ; http://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 July 18, 2019. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=227978 ; http://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. 18 Jul 2019.

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 2019 Jul 18]. Available from: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=227978 ; http://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: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=227978 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.675569

University of Johannesburg

4. 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 July 18, 2019. 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. 18 Jul 2019.

Vancouver:

Dempsey A. Verantwoording vir waardevermindering in die finansiële state van maatskappye. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2019 Jul 18]. 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

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

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 July 18, 2019. 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. 18 Jul 2019.

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 2019 Jul 18]. 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

Florida Atlantic University

6. Luo, Xin. The Association of the Relative Informativeness of Market Risk Disclosures with Liquidity and Investment Efficiency.

Degree: 2018, Florida Atlantic University

URL: http://fau.digital.flvc.org/islandora/object/fau:40826

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In a 2016 comment letter, the SEC summarizes the ongoing debate regarding the usefulness of market risk disclosures and calls for additional discussion (SEC Concept… (more)

Subjects/Keywords: Investments; Financial statements; Financial risk

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APA (6^th Edition):

Luo, X. (2018). The Association of the Relative Informativeness of Market Risk Disclosures with Liquidity and Investment Efficiency. (Thesis). Florida Atlantic University. Retrieved from http://fau.digital.flvc.org/islandora/object/fau:40826

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):

Luo, Xin. “The Association of the Relative Informativeness of Market Risk Disclosures with Liquidity and Investment Efficiency.” 2018. Thesis, Florida Atlantic University. Accessed July 18, 2019. http://fau.digital.flvc.org/islandora/object/fau:40826.

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

MLA Handbook (7^th Edition):

Luo, Xin. “The Association of the Relative Informativeness of Market Risk Disclosures with Liquidity and Investment Efficiency.” 2018. Web. 18 Jul 2019.

Vancouver:

Luo X. The Association of the Relative Informativeness of Market Risk Disclosures with Liquidity and Investment Efficiency. [Internet] [Thesis]. Florida Atlantic University; 2018. [cited 2019 Jul 18]. Available from: http://fau.digital.flvc.org/islandora/object/fau:40826.

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

Council of Science Editors:

Luo X. The Association of the Relative Informativeness of Market Risk Disclosures with Liquidity and Investment Efficiency. [Thesis]. Florida Atlantic University; 2018. Available from: http://fau.digital.flvc.org/islandora/object/fau:40826

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

Macquarie University

7. 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 July 18, 2019. 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. 18 Jul 2019.

Vancouver:

Cheung EWY. Readability of financial reports and IFRS adoption in Australia. [Internet] [Doctoral dissertation]. Macquarie University; 2014. [cited 2019 Jul 18]. 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

University of Aberdeen

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

Degree: PhD, 2015, University of Aberdeen

URL: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=229726 ; http://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 http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=229726 ; http://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 July 18, 2019. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=229726 ; http://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. 18 Jul 2019.

Vancouver:

Makarem N. Downward earnings management through real activities manipulation. [Internet] [Doctoral dissertation]. University of Aberdeen; 2015. [cited 2019 Jul 18]. Available from: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=229726 ; http://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: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=229726 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.685283

Nelson Mandela Metropolitan University

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

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 July 18, 2019. 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. 18 Jul 2019.

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 2019 Jul 18]. 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

Hong Kong University of Science and Technology

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

Degree: 2011, Hong Kong University of Science and Technology

URL: 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 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 July 18, 2019. 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. 18 Jul 2019.

Vancouver:

Yu Y. Two essays on financial reporting quality. [Internet] [Thesis]. Hong Kong University of Science and Technology; 2011. [cited 2019 Jul 18]. Available from: 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: 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

University of Johannesburg

11. 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

►

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)

▼

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 July 18, 2019. 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. 18 Jul 2019.

Vancouver:

Coetsee M. Die noodsaaklikheid van eenvormige verantwoording van die arbeidsmag in die gepubliseerde finansiële state. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2019 Jul 18]. 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

12. 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 July 18, 2019. 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. 18 Jul 2019.

Vancouver:

Liebenberg J. Huidigewaarde-finansiële inligting : 'n gebruikersbenadering. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2019 Jul 18]. 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

13. 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

►

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)

▼

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 July 18, 2019. 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. 18 Jul 2019.

Vancouver:

Carstens A. The prospectus as a protection and empowerment instrument for potential investors. [Internet] [Thesis]. University of Johannesburg; 2011. [cited 2019 Jul 18]. 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

Massey University

14. 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 July 18, 2019. 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. 18 Jul 2019.

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 2019 Jul 18]. 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

Hong Kong University of Science and Technology

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

Degree: 2011, Hong Kong University of Science and Technology

URL: 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 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 July 18, 2019. 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. 18 Jul 2019.

Vancouver:

Tang F. Two essays on fair value accounting and compensation contracts. [Internet] [Thesis]. Hong Kong University of Science and Technology; 2011. [cited 2019 Jul 18]. Available from: 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: 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

16. 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://digitool2.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://digitool2.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 July 18, 2019. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=227978 ; http://digitool2.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. 18 Jul 2019.

Vancouver:

Ngurumin Iorchir D;UoADoAaF. Impact of mandatory IFRS adoption on earnings quality. [Internet] [Doctoral dissertation]. University of Aberdeen; 2015. [cited 2019 Jul 18]. Available from: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=227978 ; http://digitool2.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://digitool2.abdn.ac.uk:1801/webclient/DeliveryManager?pid=227978&custom_att_2=simple_viewer

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 July 18, 2019. 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. 18 Jul 2019.

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 2019 Jul 18]. 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

Loughborough University

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

Degree: PhD, 2018, Loughborough University

URL: https://dspace.lboro.ac.uk/2134/33384 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.756473

► 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: 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 https://dspace.lboro.ac.uk/2134/33384 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.756473

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 July 18, 2019. https://dspace.lboro.ac.uk/2134/33384 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.756473.

MLA Handbook (7^th Edition):

Tabone, Norbert. “The financial statements expectations gap in a small state economy : a Maltese perspective.” 2018. Web. 18 Jul 2019.

Vancouver:

Tabone N. The financial statements expectations gap in a small state economy : a Maltese perspective. [Internet] [Doctoral dissertation]. Loughborough University; 2018. [cited 2019 Jul 18]. Available from: https://dspace.lboro.ac.uk/2134/33384 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.756473.

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: https://dspace.lboro.ac.uk/2134/33384 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.756473

University of Technology, Sydney

19. 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 July 18, 2019. 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. 18 Jul 2019.

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 2019 Jul 18]. 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

20. 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 July 18, 2019. 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. 18 Jul 2019.

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 2019 Jul 18]. 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

21. 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 · 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/10603/46250

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 July 18, 2019. 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. 18 Jul 2019.

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 2019 Jul 18]. 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 Technology, Sydney

22. Ball, Fiona. Factors impacting audit quality.

Degree: 2013, University of Technology, Sydney

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

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

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

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APA (6^th Edition):

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

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

Chicago Manual of Style (16^th Edition):

Ball, Fiona. “Factors impacting audit quality.” 2013. Thesis, University of Technology, Sydney. Accessed July 18, 2019. http://hdl.handle.net/10453/24034.

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

MLA Handbook (7^th Edition):

Ball, Fiona. “Factors impacting audit quality.” 2013. Web. 18 Jul 2019.

Vancouver:

Ball F. Factors impacting audit quality. [Internet] [Thesis]. University of Technology, Sydney; 2013. [cited 2019 Jul 18]. Available from: http://hdl.handle.net/10453/24034.

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

Council of Science Editors:

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

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

Hong Kong University of Science and Technology

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

Degree: 2014, Hong Kong University of Science and Technology

URL: 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 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 July 18, 2019. 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. 18 Jul 2019.

Vancouver:

Shi W. Two essays on empirical accounting research. [Internet] [Thesis]. Hong Kong University of Science and Technology; 2014. [cited 2019 Jul 18]. Available from: 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: 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

Hong Kong University of Science and Technology

24. Li, Yongbo. Legal environment and financial restatements : evidence from Canada and the U.S.

Degree: 2016, Hong Kong University of Science and Technology

URL: https://doi.org/10.14711/thesis-b1627987 ; http://repository.ust.hk/ir/bitstream/1783.1-87064/1/th_redirect.html

► This paper compares the differences in the determinants and consequences of accounting restatements between Canada and the U.S. We have four findings. First, Canadian firms… (more)

Subjects/Keywords: Financial statements; Canada; United States; Accounting

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APA (6^th Edition):

Li, Y. (2016). Legal environment and financial restatements : evidence from Canada and the U.S. (Thesis). Hong Kong University of Science and Technology. Retrieved from https://doi.org/10.14711/thesis-b1627987 ; http://repository.ust.hk/ir/bitstream/1783.1-87064/1/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):

Li, Yongbo. “Legal environment and financial restatements : evidence from Canada and the U.S.” 2016. Thesis, Hong Kong University of Science and Technology. Accessed July 18, 2019. https://doi.org/10.14711/thesis-b1627987 ; http://repository.ust.hk/ir/bitstream/1783.1-87064/1/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):

Li, Yongbo. “Legal environment and financial restatements : evidence from Canada and the U.S.” 2016. Web. 18 Jul 2019.

Vancouver:

Li Y. Legal environment and financial restatements : evidence from Canada and the U.S. [Internet] [Thesis]. Hong Kong University of Science and Technology; 2016. [cited 2019 Jul 18]. Available from: https://doi.org/10.14711/thesis-b1627987 ; http://repository.ust.hk/ir/bitstream/1783.1-87064/1/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:

Li Y. Legal environment and financial restatements : evidence from Canada and the U.S. [Thesis]. Hong Kong University of Science and Technology; 2016. Available from: https://doi.org/10.14711/thesis-b1627987 ; http://repository.ust.hk/ir/bitstream/1783.1-87064/1/th_redirect.html

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

University of Hong Kong

25. 夏映荷; Ha, Ying-ho. Technical vocabulary in finance : a corpus-based study of annual reports and earnings calls.

Degree: PhD, 2015, University of Hong Kong

URL: Ha, Y. [夏映荷]. (2015). Technical vocabulary in finance : a corpus-based study of annual reports and earnings calls. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b5570790 ; http://hdl.handle.net/10722/220001

► The study investigated the technical vocabulary in finance based on a self-built Financial Corpus (FC) of 6,753,212 words of written annual reports and spoken earnings… (more)

▼ The study investigated the technical vocabulary in finance based on a self-built Financial Corpus (FC) of 6,753,212 words of written annual reports and spoken earnings calls collected from 146 world’s largest companies in four financial sectors. Being the most important genres in corporate communication, annual reports and earnings calls provide considerable insights into the technical vocabulary of the financial sectors. The main aims of the study are to show differences among modes especially impromptu speech, examine differences among financial sectors, identify discipline-specific words, and propose a method to assess the technicality of words and categorise technical words. Corpus evidence justified using the word type as the unit of analysis. Results for the impromptu speech from earnings calls, in line with expectations, always fell between those for writing and those for scripted speech and a list of words specific to impromptu speech were identified. Although vocabulary distribution patterns based on reference word lists and other descriptive data do not reveal any striking differences among financial sectors, each sector is characterised by its own financial-sector-specific words. To identify finance-specific words in the FC, keywords analyses were performed using a written academic corpus as a reference corpus. Results show that 1,361 words were specific to finance and they constituted as much as 30.93% of the FC, providing corpus evidence to the notion of disciplinary specificity. Keywords analyses identified 837 financial-sector-specific words out of the finance-specific vocabulary and the majority of which were nouns. According to the degree of technicality, each financial-sector-specific word was then categorised into one of the five groups, namely least technical, slightly technical, moderately technical, very technical, and most technical. Categorisation criteria in the technicality analysis involve the banding of a word in reference word lists and the general sense(s) and specialised sense(s) of a word. Results indicate that a specific word is not necessarily technical, suggesting that specificity and technicality are distinct. Interdisciplinary ties between finance and law were also observed. Adapting the categorisation method for single-word units, the degrees of technicality of 539 selected multi-word units (MWUs) were preliminarily assessed. A MWU was then categorised into least technical MWUs, visible technical MWUs, or synergistic technical MWUs by assessing its senses. The sense exhibited by the MWU as a whole was compared with the sense combined from the literal senses of its constituents. If the two senses differ, a MWU will be deemed a synergistic technical MWU and its degree of technicality of the MWU will be escalated to at least moderately technical accordingly. Findings suggest that the more technical a MWU is, the more sector-specific it tends to be. The construct of synergistic technical MWUs was then further explored by identifying synergistic technical MWUs in another…

Subjects/Keywords: Financial statements; Corporation reports; Corpora (Linguistics)

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APA (6^th Edition):

夏映荷; Ha, Y. (2015). Technical vocabulary in finance : a corpus-based study of annual reports and earnings calls. (Doctoral Dissertation). University of Hong Kong. Retrieved from Ha, Y. [夏映荷]. (2015). Technical vocabulary in finance : a corpus-based study of annual reports and earnings calls. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b5570790 ; http://hdl.handle.net/10722/220001

Chicago Manual of Style (16^th Edition):

夏映荷; Ha, Ying-ho. “Technical vocabulary in finance : a corpus-based study of annual reports and earnings calls.” 2015. Doctoral Dissertation, University of Hong Kong. Accessed July 18, 2019. Ha, Y. [夏映荷]. (2015). Technical vocabulary in finance : a corpus-based study of annual reports and earnings calls. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b5570790 ; http://hdl.handle.net/10722/220001.

MLA Handbook (7^th Edition):

夏映荷; Ha, Ying-ho. “Technical vocabulary in finance : a corpus-based study of annual reports and earnings calls.” 2015. Web. 18 Jul 2019.

Vancouver:

夏映荷; Ha Y. Technical vocabulary in finance : a corpus-based study of annual reports and earnings calls. [Internet] [Doctoral dissertation]. University of Hong Kong; 2015. [cited 2019 Jul 18]. Available from: Ha, Y. [夏映荷]. (2015). Technical vocabulary in finance : a corpus-based study of annual reports and earnings calls. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b5570790 ; http://hdl.handle.net/10722/220001.

Council of Science Editors:

夏映荷; Ha Y. Technical vocabulary in finance : a corpus-based study of annual reports and earnings calls. [Doctoral Dissertation]. University of Hong Kong; 2015. Available from: Ha, Y. [夏映荷]. (2015). Technical vocabulary in finance : a corpus-based study of annual reports and earnings calls. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b5570790 ; http://hdl.handle.net/10722/220001

Massey University

26. Wei, Yi. Three essays on corporate fraud in Chinese listed companies.

Degree: PhD, Finance, 2014, Massey University

URL: http://hdl.handle.net/10179/8280

► This thesis investigates the detection, processes and capital market impact of corporate fraud in China. Three specific issues are researched in the Chinese context through… (more)

▼ This thesis investigates the detection, processes and capital market impact of corporate fraud in China. Three specific issues are researched in the Chinese context through three interconnected essays: the identification of fraudulent financial statements; the measurement of illegal tunnelling of company funds by controlling shareholders; the evaluation of the stock market response to the public exposure of firm fraud violations. First, the link between accounting balance sheet values and the exposure of fraudulent activities in Chinese firms is investigated. Other receivables, inventories, prepaid expenses, employee benefits payables and long-term payables are found to be important indicators of fraudulent Chinese financial statements. The findings from previous studies that document asset accounts that are associated with fraudulent financial statements are confirmed, but previous evidence that overstates the value of total liabilities is challenged. A new model applied to all Chinese listed firms correctly predicts the absence of fraud approximately 81% of the time. Balance sheet accounting values scaled by total assets or sales are found to provide valuable information to predict fraudulent financial statements. Next, valuable insights are provided into the factors and processes surrounding cash tunnelling, a form of embezzlement by controlling shareholders, in firms accused of fraud. The controlling shareholder‘s financial motivation for tunnelling is found to be negatively related to the percentage of shareholdings of the top owner, the profitability of the firm, and the costs of tunnelling. A new theoretical model of cash tunnelling is developed, through which the process of tunnelling in the Chinese market is revealed. The overall tunnelling loss in the sample of fraudulent firms is about 5.54 times that of net income. Lastly, long-term market responses surrounding announcements of firm fraud are investigated. Although fraudulent firms are shown to display worse operating performance, lower dividends and higher other equity distributions than matching firms, long-term abnormal stock returns following the fraud announcements are insignificant. This is consistent with a view that stock market prices in China do not fully reflect the losses incurred by fraudulent firms and that in this regard, the stock market in China is not fully efficient.

Subjects/Keywords: Misleading financial statements; Corporations; Corrupt practices; China

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APA (6^th Edition):

Wei, Y. (2014). Three essays on corporate fraud in Chinese listed companies. (Doctoral Dissertation). Massey University. Retrieved from http://hdl.handle.net/10179/8280

Chicago Manual of Style (16^th Edition):

Wei, Yi. “Three essays on corporate fraud in Chinese listed companies.” 2014. Doctoral Dissertation, Massey University. Accessed July 18, 2019. http://hdl.handle.net/10179/8280.

MLA Handbook (7^th Edition):

Wei, Yi. “Three essays on corporate fraud in Chinese listed companies.” 2014. Web. 18 Jul 2019.

Vancouver:

Wei Y. Three essays on corporate fraud in Chinese listed companies. [Internet] [Doctoral dissertation]. Massey University; 2014. [cited 2019 Jul 18]. Available from: http://hdl.handle.net/10179/8280.

Council of Science Editors:

Wei Y. Three essays on corporate fraud in Chinese listed companies. [Doctoral Dissertation]. Massey University; 2014. Available from: http://hdl.handle.net/10179/8280

27. 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 July 18, 2019. 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. 18 Jul 2019.

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 2019 Jul 18]. 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

University of British Columbia

28. Goh, Joon Hai. An appraisal of accounting statements for credit purposes .

Degree: 1966, University of British Columbia

URL: http://hdl.handle.net/2429/37409

► The credit grantor needs to make credit appraisals in deciding whether or not to extend credit to a corporation enterprise. The accounting statements (cash flow… (more)

▼ The credit grantor needs to make credit appraisals in deciding whether or not to extend credit to a corporation enterprise. The accounting statements (cash flow statement, funds flow statement, income statement and balance sheet) are the usual sources of such information. However, these statements contain different types of information and are capable of various interpretations. This study seeks to establish what types of information are or ought to be contained in these statements which would be of use to credit grantors, to evaluate the relevance and usefulness of such information for making credit decisions, and to suggest such modifications of present statements as appear desirable. The short-term creditor is primarily concerned with short-term solvency. The cash flow statement and the funds flow statement are two sources of information which are relevant. The long-term creditor's principal concern is long-term solvency. Future income flow is particularly indicative of long-term solvency. Present income is an index of the probable future income. The balance sheet is a statement listing the resources available which give rise to future income. Thus, the long-term creditor's primary interest is in the income statement and the balance sheet. His interest in short-term solvency and in the income statement is secondary and only to the extent that long-term solvency becomes irrelevant if an enterprise becomes insolvent in the interim period before payment, of his debt. Each of the terms "cash flow", "funds flow", "income" and "balance sheet" have several interpretations. The relevant accounting statements can each be prepared in various ways according to the interpretation of the respective terms. The information in the statement will vary accordingly. A proposal is made in this study to adopt "cash flow as historical changes in the cash account", "funds flow as the inflow and outflow of total resources or purchasing power", "income as measured according to the current operating concept of income", and "balance sheet as a listing of total resources available". An attempt is made to introduce into the respective statements such modifications as appear particularly relevant to the creditor for decision making. A model for each type of statement, based on the proposed interpretation and incorporating the suggested modifications, is illustrated in the study.

Subjects/Keywords: Financial statements; Credit

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APA (6^th Edition):

Goh, J. H. (1966). An appraisal of accounting statements for credit purposes . (Thesis). University of British Columbia. Retrieved from http://hdl.handle.net/2429/37409

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):

Goh, Joon Hai. “An appraisal of accounting statements for credit purposes .” 1966. Thesis, University of British Columbia. Accessed July 18, 2019. http://hdl.handle.net/2429/37409.

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

MLA Handbook (7^th Edition):

Goh, Joon Hai. “An appraisal of accounting statements for credit purposes .” 1966. Web. 18 Jul 2019.

Vancouver:

Goh JH. An appraisal of accounting statements for credit purposes . [Internet] [Thesis]. University of British Columbia; 1966. [cited 2019 Jul 18]. Available from: http://hdl.handle.net/2429/37409.

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

Council of Science Editors:

Goh JH. An appraisal of accounting statements for credit purposes . [Thesis]. University of British Columbia; 1966. Available from: http://hdl.handle.net/2429/37409

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

Michigan State University

29. McKenzie, Patrick Bruce, 1940-. The relative usefulness to investors of price-level adjusted financial statements : an empirical study.

Degree: PhD, Department of Accounting and Financial Administration, 1970, Michigan State University

URL: http://etd.lib.msu.edu/islandora/object/etd:35625

Subjects/Keywords: Stockholders; Financial statements

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

APA (6^th Edition):

McKenzie, Patrick Bruce, 1. (1970). The relative usefulness to investors of price-level adjusted financial statements : an empirical study. (Doctoral Dissertation). Michigan State University. Retrieved from http://etd.lib.msu.edu/islandora/object/etd:35625

Chicago Manual of Style (16^th Edition):

McKenzie, Patrick Bruce, 1940-. “The relative usefulness to investors of price-level adjusted financial statements : an empirical study.” 1970. Doctoral Dissertation, Michigan State University. Accessed July 18, 2019. http://etd.lib.msu.edu/islandora/object/etd:35625.

MLA Handbook (7^th Edition):

McKenzie, Patrick Bruce, 1940-. “The relative usefulness to investors of price-level adjusted financial statements : an empirical study.” 1970. Web. 18 Jul 2019.

Vancouver:

McKenzie, Patrick Bruce 1. The relative usefulness to investors of price-level adjusted financial statements : an empirical study. [Internet] [Doctoral dissertation]. Michigan State University; 1970. [cited 2019 Jul 18]. Available from: http://etd.lib.msu.edu/islandora/object/etd:35625.

Council of Science Editors:

McKenzie, Patrick Bruce 1. The relative usefulness to investors of price-level adjusted financial statements : an empirical study. [Doctoral Dissertation]. Michigan State University; 1970. Available from: http://etd.lib.msu.edu/islandora/object/etd:35625

University of Texas – Austin

30. Lange, Donald Allen. A study of controversial organizational action: organizational action and audience reaction in the context of financial restatement.

Degree: Management, 2006, University of Texas – Austin

URL: http://hdl.handle.net/2152/2560

► This dissertation investigates audience responses to organizational action that, while violating audience expectations for consistent and reliable organizational behavior, is ambiguous in terms of its… (more)

▼ This dissertation investigates audience responses to organizational action that, while violating audience expectations for consistent and reliable organizational behavior, is ambiguous in terms of its ultimate impact on audiences. The practical situation that I attempt to explain is the reactions to the controversial organizational action of financial restatement by five key audiences of the restating firm (shareholders, institutional investors, securities analysts, the SEC, and customers). A principal argument I develop here is that it is important to consider that audiences react to the controversial action in the context of the organization’s history of action. In this dissertation I look at prior action that is consistent with audience interests, and posit that it is not obvious how such prior action will affect audience interpretations of controversy. I examine two categories of prior action that conforms to audience interests—agency-problem mitigation and corporate social responsibility (CSR) action—and I draw on competing perspectives explaining how such prior organizational action might affect audience responses to the controversial action of financial restatement. On the one hand, such prior organizational action might dampen audience negative reactions to the organization’s financial restatement. Alternatively, such prior organizational action might aggravate audience negative responses to the restatement. I also predict that such prior organizational action will make it more likely that the restating firm will engage in post-restatement actions with the potential to repair damage to positive audience perceptions, specifically CEO change and board member turnover. And, I predict that post-restatement CEO turnover will dampen audience negative reaction to financial restatement. I test my hypotheses using multiple regression models, employing a two-stage process to first control for the probability that a firm will be among those that restated finances, and then to model the reaction of audiences to the restatement announcement. This dissertation contributes to our understanding of: 1) how prior desirable organizational action influences audience interpretations of controversial action; 2) how post-controversy organizational action influences audience continuing interpretations of controversial action; and 3) the presence of a secondary link between firm CSR action and firm outcomes. Advisors/Committee Members: Davis-Blake, Alison (advisor), Haunschild, Pamela R. (advisor).

Subjects/Keywords: Financial statements; Organization

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APA (6^th Edition):

Lange, D. A. (2006). A study of controversial organizational action: organizational action and audience reaction in the context of financial restatement. (Thesis). University of Texas – Austin. Retrieved from http://hdl.handle.net/2152/2560

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):

Lange, Donald Allen. “A study of controversial organizational action: organizational action and audience reaction in the context of financial restatement.” 2006. Thesis, University of Texas – Austin. Accessed July 18, 2019. http://hdl.handle.net/2152/2560.

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

MLA Handbook (7^th Edition):

Lange, Donald Allen. “A study of controversial organizational action: organizational action and audience reaction in the context of financial restatement.” 2006. Web. 18 Jul 2019.

Vancouver:

Lange DA. A study of controversial organizational action: organizational action and audience reaction in the context of financial restatement. [Internet] [Thesis]. University of Texas – Austin; 2006. [cited 2019 Jul 18]. Available from: http://hdl.handle.net/2152/2560.

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

Council of Science Editors:

Lange DA. A study of controversial organizational action: organizational action and audience reaction in the context of financial restatement. [Thesis]. University of Texas – Austin; 2006. Available from: http://hdl.handle.net/2152/2560

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

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