Dissertations / Theses: 'Accounting Accounting standards'

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Harakeh, Mostafa. "Information asymmetry, accounting standards, and accounting conservatism." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/information-asymmetry-accounting-standards-and-accounting-conservatism(1f09d3c2-a25f-40de-8543-e58b80ba0743).html.

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This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants. In the third essay, I evaluate the empirical measurement of conditional conservatism in accounting data. Together, these studies contribute to the understanding of the role of financial reporting in mitigating the information gap between stakeholders. In the first essay, I explore the impact of the mandatory adoption of the International Financial Reporting Standards (IFRS) on dividend payout policy and the value relevance of dividends in two Western European economies. I select the UK as a major common-law country (control group) and France as a code-law country (treatment group) in order to implement a difference-in-differences methodology. My findings suggest that IFRS adoption is a major contributor in increasing dividend payouts among code-law firms, compared to common-law firms, due to a greater reduction in information asymmetry following the IFRS mandate. This makes investors in code-law firms more willing to rely on accounting measures of firm performance, thereby causing a significant and material decrease in dividend value relevance among code-law firms relative to common-law firms. In the second essay, I examine the potential for IFRS to influence the market for SEOs. I utilize a difference-in-differences methodology, where the UK (i.e. common-law firms) is the control group and France (i.e. code-law firms) is the treatment group. I argue that IFRS adoption serves to mitigate information asymmetry and improve accounting quality. Accordingly, I find that, following IFRS adoption, earnings management activities decrease among code-law firms prior to issuing SEOs. As a result of the lower levels of earnings management and information asymmetry, I predict and find that the market reaction to issuing SEOs improves significantly for code-law firms following IFRS. Given that equity financing becomes less costly, I find that the propensity to issue new SEOs increases among code-law firms after IFRS adoption. In the third and final essay, I examine the empirical measurement of conditional conservatism (CC) in accounting data. Prior studies have raised serious concerns about the bias in the asymmetric timeliness (AT) measure of CC. This measure, along with the C_Score measure, underpins a large body of empirical research on CC. Thus I endeavor to assess the extent to which prior literature may need to be revised because of its reliance on these measures. In exploring this issue, I replicate prior studies that rely on the AT or the C_Score measure, and then compare the replicated results with those generated by applying the variance ratio (VR) measure of CC, proposed by Dutta & Patatoukas (2017). I show that the AT and the VR measures are associated unconditionally. Furthermore, my findings suggest that the observed variation in the C_Score measure is driven by variation in the bias implicit in the AT measure rather than variation in CC. I also provide evidence showing that the AT measure yields similar conclusions to the VR measure in research designs that model the change in CC following an exogenous change in accounting policy; however, I find that using the AT measure to document cross-sectional differences in CC is highly likely to have given rise to invalid conclusions in a large number of studies.

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Edelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare accounts in accordance with IAS for accounting periods beginning on or after 1 January 2005. We look at the texts of the mentioned regulation in several EU languages in order to identify changes regarding the designations of individual items of financial state-ments compared with the traditional terms and to find out whether the changes found differ from language to language. Then we choose the frequently used accounting term property, plant and equipment and compare financial statements published by large companies over a four-year period beginning in 2004 to find out whether there are changes in terminology in the year 2005, i.e. when listed companies were first re-quired to prepare their financial statements in accordance with IAS.
Series: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology

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Chen, Feng, and 陳峰. "Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.

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Peng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.

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Chen, Feng. "Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness /." Click to view the E-thesis via HKUTO, 2001. http://sunzi.lib.hku.hk/hkuto/record/B42576131.

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Dahawy, Khaled M. "The Relationship between Privatization, Culture, Adoption of International Accounting Standards, and Accounting in Egypt." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc277672/.

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This study explores how the Egyptian socioeconomic factors impacted the implementation of International Accounting Standards (IASs) in Egypt. Prior research concluded that developing nations have special needs when it comes to accounting and financial reporting and recommended nation-specific analysis. The author adapts Gray's (1988) model, which connects Hofstede's cultural dimensions with accounting practice, to fit the Egyptian environment.

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Grau, Andreas. "Gewinnrealisierung nach International Accounting Standards /." Wiesbaden : Dt. Univ.-Verl, 2002. http://www.gbv.de/dms/zbw/352935693.pdf.

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Bigoy, Céline. "Les IAS (International Accounting Standards)." [S.l.] : [s.n.], 2003. http://www.enssib.fr/bibliotheque/documents/dessid/rrbbigoy.pdf.

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Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Villeurbanne, ENSSIB : 2003. Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Lyon 1 : 2003.

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Fritz, Susanne, and Christina Lämmle. "The International harmonisation process of Accounting Standards." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1554.

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Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries.

Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it?

Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages.

Result: The international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared. With the support of the IASB of the European Union (EU), 7000 European companies have to use International Accounting Standards (IAS) beginning 2005. Furthermore, the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of both standard-setting boards (IASB and Financial Accounting Standard Board (FASB) have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation. This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions (IOSCO) Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work.

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Cadiz-Andrion, Luisa Victoria. "Investigating stakeholder concerns in accounting for co-operative equity under international accounting standards." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2007. http://hdl.handle.net/10092/871.

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This research examines submissions from the co-operative sector in response to the exposure of Draft Interpretation D8: Members' Shares in Co-operative Entities (D8) to analyse their responses to the classification of co-operative member shares under D8. A review of extant literature revealed that the concentration of submissions to similar documents comes from investor-owned firms in developed countries; and that there is a dearth of submissions from developing countries and alternative business models, such as co-operatives. This research sought to compare and establish the similarities and differences of responses across country and regional classifications, and across income and stakeholder groups. The study conducted both qualitative and quantitative research methods of textual analysis by employing grounded theory and content analysis. The results indicate that D8 submissions primarily come from preparers in developed countries located in Europe and Central Asia and in East Asia and the Pacific regions. However, findings also show that regardless of country, regional, or income group classification, the co-operative industry expressed common concerns and issues.

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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://web.hhs.se/efi/summary/667.htm.

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Ma, Lizhi, and 馬立支. "Economic consequences of accounting conservatism." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46420162.

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Jones, Christopher D. "An Examination of the Government Accounting Standards Board." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/67.

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This thesis examines the Government Accounting Standards Board by considering its history, current structure, and treatment of a current accounting standards debate. It then uses this examination to make recommendations as to reforms of the GASB and government accounting.

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Wicki, Sarah. "Acquisition Accounting in der Schweizer Praxis." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01655232002/$FILE/01655232002.pdf.

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Lin, Wen-shan. "Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc277661/.

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This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.

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Ye, Guanlan. "The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards." Master's thesis, University of Cape Town, 2007. http://hdl.handle.net/11427/5617.

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Includes bibliographical references (leaves 95-108).
The objective of this dissertation is to investigate the relative value relevance of accounting information (earnings and book values of equity, based on two sets of financial statements) in relation to both A-and B-share prices over the following periods: (a) 1994 to 1997, (b) 1998 to 2004, and (c) 1994 to 2004. In particular, this dissertation focuses its investigation on Chinese companies that have issued two types of shares, namely, A-shares (issued to domestic investors) and B-shares (issued to foreign investors). These companies are required to prepare two sets of financial statements. One set of financial statement is prepared for the A-share investors and is based on Chinese Accounting Standards (CASs), while the other set is prepared for the B-share investors and is based on International Financial Reporting Standards (IFRSs).

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陳炳文 and Ping-man Chan. "Environmental accounting with ISO 14000." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B30497504.

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Chan, Ping-man. "Environmental accounting with ISO 14000 /." Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18734637.

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Ojala, Johanna, and Johanna Forsberg. "Adoption of IFRS in the Chinese accounting standards : Effects on accounting quality and economic growth." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36017.

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The aim of this thesis is to describe and analyse the adoption of International Financial Reporting Standards (IFRS) in the Chinese accounting standards and its possible effects on the accounting quality in financial reports and the economic growth of China. The accounting quality will be examinedthrough five chosen quality aspects: value relevance, faithful representation, comparability, earnings management and transparency. In addition, the view on the level of foreign direct investments will indicate if there has been any effect on economic growth. In order to fulfil thisaim a field study has been conducted, which involves interviews with people within the Chinese accounting industry. The theoretical framework contains an introduction to accounting and its connection to economic growth; background on IFRS and PRC GAAP; an outline of the chosen quality aspects;and finally a commentary on previous research and evidence in IFRS adoption and its effects on accounting quality and foreign direct investments. The empirical findings include the respondents’ view on the adoption of IFRS, accounting quality aspects, FDI and economic growth. The analysis deals with the respondents’ views in the empirical findings, and shows that these views differ on some of the quality aspects such as earnings management and are more consistent when it comes to other aspects such as value relevance. There is belief in the adoption of IFRS and its effects on the accounting quality and economic growth. However, the analysis further demonstrates current obstacles within the new PRC GAAP, such as the use of the fair value, which may problematize the accounting quality. The conclusion demonstrates that the majority of the respondents have experienced an improved overall accounting quality, which they believe has contributed to an enhanced level of foreign direct investment. Moreover, the results reveal a general view among the respondents that the adoption of IFRS also has contributed to the economic growth of China, through the increased level of foreign direct investments.

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Ling, Ran. "How Does the Nature of Accounting Standards Affect Audit Quality and Earnings Attributes?" FIU Digital Commons, 2018. https://digitalcommons.fiu.edu/etd/3764.

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The purpose of this study is to provide evidence on the effects of the nature of accounting standards (i.e. principles- versus rules-based accounting standards) on audit quality and earnings attributes. I construct a comprehensive instrument to effectively measure rules-based characteristics in the U.S. GAAP following Mergenthaler (2011). I then construct a firm-level instrument to capture firms' reliance on principles-based accounting standards using the textual analysis approach developed by Folsom et al. (2017). Using data from S&P 500 companies during 2009-2014, I first examine whether principles- (or rules-) based standards in the FASB Accounting Standards Codification (ASC) system affect both the inputs (i.e. audit fees) and the outcomes (i.e. financial misstatements) of the audit process. The multivariate regression results show that firms applying more principles-based standards pay less audit fees but the nature of accounting standards doesn’t affect restatements. My finding suggests that auditors do consider the degree of precision and complexity in accounting standards when assessing the level of audit inputs, but audit quality is generally not compromised by the nature of accounting standards. I also investigate the influence on firms’ earnings attributes. More specifically, I examine the statistical association between firms’ reliance on principles- (or rules-) based accounting standards and the timely loss recognition (TLR) during the same sample period. Interestingly, I find that the timeliness in loss recognition is insensitive to firms’ choice of applying more principles- (or rules-) based accounting standards. The results of this study should be of interest to preparers, auditors, U.S. standards setters, and accounting researchers.

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Srijunpetch, S. "The implementation of international accounting standards in Thailand." Thesis, University of Manchester, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.494737.

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Yekini, Liafisu Sina. "Financial instruments disclosure : the role of accounting standards." Thesis, University of Leicester, 2011. http://hdl.handle.net/2381/9906.

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A significant number of studies have pointed to inadequate disclosure of the hedging process by companies of both details of instruments used and the clarity of information. Following the adoption of IFRSs, UK companies started reporting under IAS 32 and 39 from the accounting year beginning from 1st January 2005. This required more relevant information to be disclosed when compared with the requirements of FRS 13 under which UK companies reported prior to 2005. The adoption was consistent with reporting practices of other countries within the EU. This study investigates the extent to which non-financial sector firms in the UK have complied with the requirements of IAS 32 and 39 and what the value of this disclosure has been to investors. The thesis reports on a sample of 182 firms using content analysis to evaluate reporting level in comparison with the requirements of the standards. The thesis also uses cross sectional analysis of the market model to assess the extent of disclosure on excess returns. The findings show that companies reported more on derivative use under the international standards than under UK GAAP, suggesting that harmonization of reporting practices are on course in the UK. Secondly, companies that reported financial instruments under these standards have a lower risk-adjusted discount rate. This translates to lower future returns and higher current prices, meaning current increased market values. Further division of companies into those who disclosed at low, medium and high levels, shows that companies that disclosed at medium and high levels have a lower risk-adjusted discount rates. This suggests reduced risk and higher current market values for these firms. These findings supports our earlier findings just as they support the theoretical insight that increased disclosure means increased transparency that should positively affect firm value and vice versa.

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Kalogirou, Fani. "Empirical studies on economic consequences of accounting standards." Thesis, Lancaster University, 2012. http://eprints.lancs.ac.uk/78626/.

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This thesis consists of three self-contained studies on economic consequences of accounting standards. The first study jointly examines the informational value of pension liability recognition mandated in France under IFRS and its effect on firms’ financing decisions. We argue that changes in pension accounting information have affected firms’ required cost of capital and/or investing decisions. Consistent with our hypothesis, we find that changes in financial leverage in the adoption period are negatively related to the surprise component of IFRS pension liability for financially constrained firms, suggesting that despite the existence of informational transfers from early adopters of IAS 19, universal mandatory adoption carries incremental informational content. The second study investigates the performance of the accounting comparability measure introduced in De Franco, Kothari and Verdi (2011). Using Monte Carlo simulations we show that the design of the DKV measure introduces unnecessary variation in estimated cross- firm and period comparability; and further that it cannot successfully identify comparable accounting systems when accounting incorporates information in returns with a lag, particularly so when firms differ in terms of their cost of capital. We suggest the inclusion of lag returns as explanatory variables in the original earnings-return relation in order to increase the measure’s ability to rank firms based on accounting comparability. The third study examines comparability and relevance of published IFRS financial statements, by examining the magnitude and nature of cross-country analyst pro-forma adjustments. We find evidence that accounting earnings comparability is increased among IFRS adopters, but the degree to which real economic performance is captured in accounting earnings still varies considerably across countries. Our analysis also indicates that IFRS adoption increased street adjustments, but less so in countries already requiring high level of disclosures. Finally, we find that analysts adjust reported earnings for fair valuing of financial instruments and expensing of research costs.

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Cutler, Joshua. "Private Litigation as a Regulator of Accounting Standards." Thesis, University of Oregon, 2015. http://hdl.handle.net/1794/19230.

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I examine the impact of the trend of private class actions targeting alleged violations of generally accepted accounting principles (GAAP). I document the specific allegations in GAAP lawsuits and find that allegations involving revenue recognition and asset impairment recognition are two of the most common areas of GAAP cited. I test whether lawsuits lead to a reduction in the allegedly improper behavior, whether sued firms and their peers make other financial reporting changes, and whether these changes change firms’ stock price characteristics. I find that following relevant lawsuits, sued firms, firms in the same industry, and firms with a shared auditor generally exhibit less aggressive revenue recognition, but firms may increase aggressive revenue recognition in certain cases. Next, I examine the impact of asset impairment recognition allegations on the reporting of negative special items. I find few changes directly associated with these allegations but show that other litigation is associated with both increases and decreases in the propensity and size of negative special item reporting. I note that GAAP violations most often arise in an attempt to meet or beat analysts’ estimates, and I show following litigation firms are often more likely to beat analysts’ expectations by a larger margin. I also find significant increases in real earnings management of sued firms and their peers following many lawsuits, indicating a shift away from accruals-based management towards real activities management. Finally, I find mixed evidence of changes in stock return attributes. In some cases I observe significant changes consistent with reduced litigation risk and in others I observe the opposite. The results have implications for accounting standard setting and show that the legal system plays a critical role in shaping the financial reporting environment.

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Paananen, Mari. "Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications." Thesis, University of North Texas, 2003. https://digital.library.unt.edu/ark:/67531/metadc4400/.

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The focus of the study is on financial reporting for non-U.S. firms registered with the Securities Exchange Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital market implications. The motivation for the study is the SEC's ongoing assessment of IAS for possible use by non-U.S. registrants for listing and capital raising in the U.S. Previous research on variations in financial reporting practices has revealed distinctly different types of financial reporting depending on country of origin. Moreover, some research suggests that such differences in financial reporting tend to persist in spite of harmonization efforts of accounting standards. This study suggests that there may be a systematic difference between credit and equity firms' financial reporting that is manifested by the fact that credit firms' adjustments to U.S. GAAP are greater than the adjustments made by equity firms. This systematic difference has had the following capital market consequences for credit firms, (1) a decreasing strength of association between accounting earnings and share prices post-1994, (2) an increased bid-ask spread post-1994, and (3) a decreased trading volume post-1994. This may be an indication that on the average firms reporting under IAS fail to meet an important part of the SEC's second assessment criterion with respect to high quality and full disclosure, namely comparability. In addition, it seems that the revisions made by International Accounting Standards Board (IASB) have not resulted in more congruent financial reporting among firms reporting under IAS over time.

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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.

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Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (international) accounting standard setting process. In addition to the previously emphasised role of politics, it also recognises the potential significance of learning and executive concerns, as well as significant interactions between these three sub-processes of accounting standard setting. In doing this the suggested model provides a framework for approaching concerns regarding the prospects of, and problems involved in, accounting standard setting as a means of achieving (more) standardised accounting practices. A significant part of this book provides a detailed account explaining why the IASC published a standard on income tax requiring the balance sheet liability method in 1996. This case is especially interesting, not only because income tax constitutes a considerable expense for most companies, but also because the revised standard implied a change in financial accounting practices in most countries. The appendix contains several numerical examples illustrating the difference between alternative methods of accounting for income tax
Diss. Stockholm : Handelshögskolan, 2005

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Bischof, Jannis. "Issues in fair value accounting under IFRS." [S.l. : s.n.], 2008. http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-21637.

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Čontošová, Katarína. "Bilanční politika účetních jednotek sestavujících účetní závěrku dle IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402013.

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The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.

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Bieker, Markus. "Ökonomische Analyse des Fair Value Accounting /." Frankfurt Main [u.a.] : Lang, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014754802&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Silva, Fernando Chiqueto da. "Hedge accounting no Brasil." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-27062014-182634/.

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Esta tese é motivada pelas recentes alterações das normas contábeis brasileiras, as quais passaram a requerer o reconhecimento, no resultado, da volatilidade causada pela mensuração ao valor justo de instrumentos derivativos. A prática contábil hedge accounting (HA) possibilita eliminar tal volatilidade. Investidores cobram prêmio de risco por resultados mais difíceis de serem previstos (Allayannis & Simko, 2010; Rountree, Weston, & Allayannis, 2008; Graham, Harvey, & Rajgopal, 2005; Thomas & Zhang, 2002; Allayannis & Weston, 2001; Michelson, Jordan, & Wootton, 1995), o que leva à hipótese H1: O custo de capital próprio (CCP) das companhias brasileiras é negativamente associado com instrumentos financeiros designados para fins de HA. O impacto da adoção do HA na volatilidade foi analisado com base em testes de comparação de médias. A associação entre CCP e HA foi analisada com base na abordagem de dados em painel. A amostra foi definida pelas empresas que compõem o índice Ibovespa e o período pelo intervalo de 31/12/2008 a 31/12/2012 (17 trimestres). Os resultados revelam fortes evidências de que a adoção do HA resultou em diminuição da volatilidade. Verificou-se redução da média da volatilidade de todas as proxies de retorno analisadas: ROE trimestral, ROE anual, ROA trimestral e ROA anual (respectivamente, redução de 63,8%, 40,4%, 20,9% e 11,9%). Também, os achados revelam forte associação negativa entre o CCP e instrumentos financeiros designados para fins de HA. Análises adicionais corroboram a robustez dos achados. Programas de remuneração baseada em opções de ações (PRBOA) aumentariam os incentivos para a administração tomar risco, pois maior risco aumentaria o valor das opções (Smith & Stulz, 1985; Tufano, 1996; Supanvanij & Strauss, 2006). Tal conjectura conduz à hipótese H2: A probabilidade de adoção (PA) de HA é negativamente associada com PRBOA. A PA de HA foi estimada com base em modelo de regressão logística, compreendendo as 100 maiores companhias brasileiras abertas por patrimônio líquido. Verificou-se que a PA do HA é positivamente associada com PRBOA, o que contraria a hipótese de pesquisa, suportada pela teoria das finanças (Supanvanij & Strauss, 2006). Reportar resultados voláteis reduz o valor de mercado das ações devido à aversão a incertezas por parte de investidores e analistas (Allayannis & Weston, 2001; Thomas & Zhang, 2002; Graham et al., 2005; Hodder, 2006 et al.; Rountree et al., 2008; Allayannis & Simko, 2010). Portanto, ao adotar HA, a administração maximizaria sua remuneração, pois o preço da ação subjacente aumentaria com a diminuição da volatilidade dos resultados contábeis, o que justificaria tais achados. Os resultados também revelam que a PA do HA é positivamente associada com captações no exterior, retorno sobre ativos, faturamento em moeda estrangeira, tamanho, investimentos no exterior, nível de endividamento e quando a companhia é emissora de American Depository Receipts (ADR) ou instituição financeira. Meta de resultado projetada por analistas é um importante indicador de performance da administração (Graham et al., 2005; Choi, Walker, & Young, 2006). HA é uma prática contábil voluntária. Logo, a discricionariedade em relação à decisão sobre adotar ou revogar o HA leva à hipótese de pesquisa H3: Os efeitos contábeis decorrentes da designação e revogação do HA contribuem para maior aderência entre metas de resultado e o resultado contábil do trimestre em que ocorreu a designação inicial ou revogação da relação de HA. As técnicas estatísticas utilizadas foram análise descritiva e testes de comparação de médias. A amostra é definida pelas empresas que compõem o índice Ibovespa (período de 31/12/2008 a 31/12/2012). Para coleta manual dos dados foram revisadas 1.017 demonstrações financeiras. Não foram encontradas evidências de que a adoção inicial ou revogação do HA tenha contribuído para atingir oportunisticamente a meta de resultado projetada por analistas ou o resultado do mesmo período do ano anterior. Também não foram encontrados indícios de que empresas tenham mudado oportunisticamente o resultado contábil de prejuízo para lucro em virtude da adoção ou revogação do HA.
This thesis is inspired by recent changes in the Brazilian accounting standards, which now require the volatility caused by the fair value measurement of derivatives to be recorded in profit or loss. Hedge accounting (HA) can be used to eliminate such volatility. Investors charge a risk premium for earnings that are more difficult to forecast (Allayannis & Simko, 2010; Rountree, Weston, & Allayannis, 2008; Hodder, 2006; Graham, Harvey, & Rajgopal, 2005; Thomas & Zhang, 2002; Allayannis & Weston, 2001; Michelson, Jordan, & Wootton, 1995), which leads to hypothesis H1: Cost of equity (CE) of Brazilian companies is negatively associated with financial instruments designated for HA purposes. The impact of HA adoption on earnings volatility was investigated on the basis of means comparison tests. The association between CE and HA was analysed on the basis of panel data approach. The sample is defined by the entities which compose the Ibovespa index and the period analysed by the interval from 31/12/2008 to 31/12/2012 (17 quarters). The findings reveal strong evidences that the HA adoption resulted in reduction of earnings volatility. A reduction was observed in the average earnings volatility for all proxies of return analysed: quarterly ROE, annual ROE, quarterly ROA and annual ROA (decreases of 63.8%, 40.4%, 20.9% and 11.9%, respectively). The findings also reveal a strong negative association between CE and financial instruments designated for HA purposes. Additional analysis corroborate the robustness of such findings. Programs of option-based compensation (POBC) would increase management\'s appetite for risk, given that more risk would increase options\' market price (Smith & Stulz, 1985; Tufano, 1996; Supanvanij & Strauss, 2006). Such conjecture leads to hypothesis H2: The probability of adoption (PA) of HA is negatively associated with POBC. The PA of HA was estimated based on logistic regression model, comprising the 100 biggest Brazilian companies in terms of equity. It was found that PA of HA is positively associated with POBC, contradicting the research hypothesis supported by the finance theory (Supanvanij & Strauss, 2006). Reporting volatile earnings reduces the options\' market value due to the aversion of investors and analysts to uncertainties (Allayannis & Weston, 2001; Thomas & Zhang, 2002; Graham et al., 2005; Hodder et al, 2006; Rountree et al., 2008; Allayannis & Simko, 2010). Therefore, when adopting HA management would maximize its compensation, because the market value of the underlying stock would increase as a result of the decrease in earnings volatility, thereby justifying such findings. The results also reveal that PA of HA is positively associated with outstanding foreign debt, return on assets, revenue denominated in foreign currency, size, investments in foreign currency, indebtedness ratio and when the entity is American Depository Receipts (ADR) issuer or financial institution. Analysts\' earnings forecasts are one of management\'s most important performance indicators (Graham et al., 2005; Choi, Walker, & Young, 2006). Therefore, management\'s discretion on the decision of adopting or discontinuing HA leads to the research hypothesis H3: The accounting effects caused by the initial designation and de-designation of HA increase the consistency between analysts\' earnings forecasts and quarterly profit or loss in which the designation or de-designation of HA occurred. The analysis is based on descriptive statistics and means comparison tests. The sample is defined by the entities which composed the Ibovespa index (in the period from 31/12/2008 to 31/12/2012). Data was manually collected from 1.017 financial statements. The findings reveal no evidence that the initial designation and de-designation of HA have contributed to opportunistically meeting or beating analysts\' earnings forecasts or the profit or loss of the same period in the previous year. The findings also show no evidence that entities had opportunistically changed loss to profit due to designation or de-designation of HA.

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Hong, Yongtao Ndubizo Gordian A. "Do principles-based accounting standards matter? Evidence from the adoption of IFRS in China /." Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2907.

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Sun, Cong. "The possible application of international accounting standards in China." Thesis, University of Birmingham, 2013. http://etheses.bham.ac.uk//id/eprint/4335/.

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This thesis is a single case study on Chinese accounting, the research question it attempts to answer is the possible application of international accounting standards in China. In order to answer the research question, it first studies the differences of contexts between international accounting and Chinese accounting, subsequently, from the perspective of conceptual framework, elucidates the dissimilarities between Chinese accounting and international accounting and the causes which bring about these differences. The final conclusion is that China has not yet possessed the necessary conditions for the application of international accounting standards.

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El-Firjani, Essa. "Investigating the corporate accounting regulations and factors influencing the adoption of international accounting standards (IAS) in Libya." Thesis, Liverpool John Moores University, 2010. http://researchonline.ljmu.ac.uk/6006/.

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O'Malley, Sean L. "A State of Flux: The Future of the Financial Accounting Standards Board (FASB) in the Face of International Financial Reporting Standards (IFRS)." Ohio University Honors Tutorial College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338838501.

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Smith, Pamela Ann 1959. "The Early Adoption of Accounting Standards as an Earnings Management Tool." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278742/.

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Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive accounting theories.

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Nichols, Nancy Brown. "Earnings Management and the Independence or Interdependence of Accounting Choices: the Decision to Adopt Mandated Accounting Changes." Thesis, University of North Texas, 1997. https://digital.library.unt.edu/ark:/67531/metadc277774/.

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This research examines whether firms managed earnings in the year they adopted SFAS 109, Accounting for Income Taxes (or its predecessor SFAS 96), by combining the choice to adopt SFAS 109 with other accounting choices in an interdependent rather than independent manner. Prior literature generally analyzes only one specific accounting choice, assuming that the decision is independent of other accounting procedure choices. However, it is unlikely that managers act in this manner. When attempting to achieve certain income goals, managers have numerous accounting tools available to them including the choice of accounting procedures and the exercise of judgment as to accrual amounts. This study investigates five choices consisting of: (1) the adoption of SFAS 109/96; (2) the adoption of SFAS 106; (3) the reporting of a restructuring of operations and/or a write-down of assets; (4) the reporting of asset sales; and (5) the choice of discretionary accruals. The study adopts both a portfolio and joint decision approach. The portfolio approach combines the earnings effects of the five choices into a single dependent variable and tests income smoothing, big bath, and debt hypotheses. The joint decision approach utilizes simultaneous equation methodology to investigate the interdependence of the five choices and the independent variables. The portfolio approach findings provide evidence that firms used the combined effect of the five accounting choices to smooth income in the year they adopted FAS 109/96. The results also provide support for the debt hypothesis but do not support the big bath hypothesis. The joint decision approach findings provide evidence that firms jointly determined at least two of the five accounting choices. The strong support for the income smoothing hypothesis under the portfolio approach combined with the joint significance of the individual accounting choices in the simultaneous equations suggests that firms use a multitude of accounting choices to manage earnings and that some of those decisions are made jointly, not independently.

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Beckman, Ronald J. (Ronald James). "An Empirical Investigation of the Lobbying Influence of Large Corporations on Selected FASB Standards." Thesis, North Texas State University, 1988. https://digital.library.unt.edu/ark:/67531/metadc331951/.

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The Financial Accounting Standards Board is a private sector rule making body. Congressional inquiries have questioned whether the setting of accountin standards should remain in the private sector. Congressional critics have charged that the FASB has been captured by special interests and recommended that a governmental agency assume responsibility for standard setting. Specifically, critics charge that large corporations capture the Big Eight accounting firms who, in turn, have captured the FASB. Previous capture studies have concluded that the standard setting process is pluralistic and that the FASB has not been captured. The studies have focused on the influence of the Big Eight to determine if the FASB has been captured. They assume if standards do not reflect the expressed preferences of the Big Eight, then Congressional criticisms are invalid. The studies also assume a unidirectional influence between participants in the process and have ignored the intensity of preferences of the respondents.The purpose of this study is to provide a theoretical framework to specify selection of standards that would be expected to be subject to capture. This framework also recognizes the duo-directional nature of influence. The allegations of capture were tested using the standards selected in accordance with the theoretical framework. The following hypotheses were tested. HO_1 There is no positive statistically significant relationship between clients' preferences and an accounting firm's support for an outcome. HO_2 There is no positive statistically significant relationship between the preferences of large corporations and standards enacted by the FASB. HO_3 There is no positive statistically significant relationship between the preferences of the Big Eight firms and the standards enacted by the FASB. These hypotheses were tested for each Big Eight accounting firms and for each standard. A logist procedure was employed. The results of the tests, with three exceptions, indicate that any relationships that occurred happened by chance.

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Preissler, Gerald. "Prinzipienbasierung der Rechnungslegung nach IAS, IFRS? /." Frankfurt am Main ; Berlin ; Bern ; Bruxelles ; New York ; Oxford ; Wien : Lang, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013111622&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Halbouni, Sawsan Saadi. "The adoption of international accounting standards in Jordan - a study of accounting practices applied by Jordanian listed companies." Thesis, University of Manchester, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633431.

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This thesis investigates the development of financial reporting in Jordan over the 10 years between 1988 and 1998, a period during which the Jordanian government sought both to internationalise the economy and to facilitate this through adoption of accepted international standards for accounting. A survey of accounting practices adopted by Jordanian companies for measuring assets and profits was conducted and indices used to measure the degree of consistency between companies. The survey shows that the Jordanian companies were continually changing their accounting practices and that these changes affected the degree of consistency over time. The degree of compliance between Jordanian accounting practices and the requirements of international accounting standards (IAS) was measured for a selected number of areas of accounting, for individual items required by standards in each area, and for individual companies against all the IASs included in the study. This study reports the degree of consistency between companies and the degree of compliance with the international accounting standards both before and after their endorsement by the Jordanian Association of Public Accountants in 1990 and before and after their adoption by the Jordanian regulations in 1997. It concludes that neither event was associated with any material increase in the overall degree of consistency or in the degree of compliance. Multivariate analysis and the nonparametric statistics are applied to test the association between companies' compliance and factors such as asset size, ownership spread, international trade, foreign investment, international or local audit firm, rate of return, earnings margin, leverage and industry. The findings are consistent with the prior expectations concerning the association between asset size and individual company degree of compliance. However, the opposite was the case in relation to the sign of the relationship between the rate of return and individual company degree 01 compliance. The nonparametric statistic findings reveal that asset size, ownership spread, international trade and industry are factors associated with variations in the individual company degree of compliance. Neither the multivariate analysis nor the nonparametric statistical findings reveal that foreign investments, audit firm and leverage were factors associated with compliance levels. The survey evidence and statistical analysis is complemented by the collection of views of certain groups of participants in the financial reporting process through the conduct of interviews and completion of questionnaires. Comments expressed include the view that the IASC is capable of satisfying the needs of developed and developing countries and therefore, the adoption of the IASs is suitable for the Jordanian environment. Local users' needs, the international lending associations and linked audit firms were considered to be the most influential factors in the adoption of the IAS. It is also suggested that maximising profit was the main objective of companies' management when deciding to apply IASs.

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Wheeling, Barbara Mary. "Contextualizing the harmonization of accounting standards for foreign currency translation." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0019/NQ46943.pdf.

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Jutkiewicz, Anna. "Worldwide accounting diversity and the need for common reporting standards /." Staten Island, N.Y. : [s.n.], 2007. http://library.wagner.edu/theses/business/2007/thesis_bus_2007_jutki_world.pdf.

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Eisenschink, Timo. "Three essays on properties, determinants and consequences of accounting standards." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2014. http://dx.doi.org/10.18452/16893.

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Diese kumulative Dissertation besteht aus drei eigenständigen Arbeiten aus dem Bereich der Rechnungslegungsforschung. Die erste Arbeit ist eine Befragungsstudie von 137 internationalen Rechnungslegungsforschern über die Fair-Value-Orientierung von 28 lokalen Rechnungslegungssystemen. Anhand der Umfrageergebnisse war es möglich, einen internationalen Fair-Value Score zu bilden. Dieser zeigt, dass das portugiesische, slowenische und das russische Rechnungslegungssystem am meisten und das österreichische, deutsche und italienische Rechnungslegungssystem am wenigsten Fair-Value orientiert ist. Die zweite Arbeit untersucht die Determinanten der Wahl von Rechnungslegungssystemen mittels eines Prinzipal-Agenten-Models. In dem Model kann ein risikoneutraler Entrepreneur (Prinzipal) mit einem Anreiz zur Konsumglättung zwischen zwei Rechnungslegungssystemen wählen. Das Rechnungslegungssystem wird genutzt, um eine effiziente vertragstheoretische Lösung mit dem Manager herbeizuführen und um Informationen über das Unternehmen für Kapitalmarktteilnehmer bereitzustellen. Die Modellergebnisse zeigen, dass der Entrepreneur eher gewillt ist das Fair-Value-orientierte Rechnungslegungssystem zu wählen, wenn die Bedeutung von Eigenkapitalmärkten steigt, die Opportunitätskosten des Managements steigen, die Produktivität des Managements sinkt und die Qualität des Enforcements von Rechnungslegungsregeln abnimmt. Die empirischen Ergebnisse bestätigen größtenteils die theoretischen Erwartungen. Die dritte Arbeit untersucht, ob die verpflichtende Einführung der IFRS bei gleichzeitiger Anpassung des Enforcements zu einer Verbesserung der Ergebnisqualität geführt hat. Die empirischen Ergebnisse sind uneinheitlich und können daher den vermuteten Effekt nicht bestätigen.
This cumulative PhD-thesis consists of three papers within the field of empirical accounting research. The first paper provides descriptive evidence on the fair value orientation of existing local GAAP systems by surveying the perception of 137 international accounting academics about the fair value orientation of 28 local GAAP systems. The survey results enable us to rank countries’ local GAAP systems by their fair value orientation. The score ranking shows that Portuguese, Slovenian and Russian GAAP are the top three and Austrian, German and Italian GAAP are the bottom three of the fair value orientation. Furthermore, we are able to show that the fair value orientation of IFRS is higher than any of the 28 local GAAP systems. The second paper investigates the determinants of financial accounting regime choice in a principal agent setting. The model considers a risk-neutral entrepreneur who needs financial accounting information for contracting with a managerial agent and for communicating the firm value to a risk-averse secondary capital market. The comparative static results indicate that the preference of the entrepreneur for a fair value accounting regime increases with the relative importance of the secondary capital market and the opportunity costs of the managerial agent, while it decreases with the overall quality of the accounting signal, the effectiveness of the enforcement process and managerial productivity. Empirical evidence, which is based on country-year and country-level and US time series analysis, provides support for most of the theoretical predictions. The third paper investigates whether earnings quality effects are more pronounced post mandatory IFRS adoption in countries that substantially changed their enforcement system of accounting standards in comparison to countries that already had a strict enforcement system in place. The empirical analysis gives inconclusive results for the earnings quality measures.

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Khosla, Vahin. "The Convergence To International Accounting Standards: A Detailed Case Study On India's Progress." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1125.

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As the business and economic world is constantly evolving due to globalization, the importance for a uniform, worldwide set of accounting standards can no longer be put to question. As each country has its own unique accounting standards, International Financial Reporting Standards (IFRS) are regarded as the solution to this concern as they would enable investors to value the financial position of a firm regardless of where it is located. While a large number of countries have already pledged to converge to these standards, a large number of accountants wonder why India (with its increasing requirement for global capital) has had significant delays in converging with IFRS. While there are significant differences between IFRS and current Indian accounting standards, this paper provides a cost / benefit analysis of what the convergence with IFRS would bring to the Indian economy. Further, it analyzes the other non-qualitative factors that have led to delay in implementation and ends by looking at what Indian convergence with IFRS would add to the world economy.

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au, sandy heldsinger@uwa edu, and Sandra Heldsinger. "Accounting for unit of scale in standard setting methodologies." Murdoch University, 2006. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070717.160817.

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Substantial sums of money are invested by governments in state, national and international testing programs. Australia in particular engages at all three levels. There are number of purposes served by these programs. One of these is to report student performance against standards. Standard setting exercises with respect to a particular assessment are commonly used by testing programs where there is a requirement to determine the point at which it can be said that students have demonstrated achievement of a standard. Several methodologies have been devised that use expert judgements to derive a numerical cut-score on an achievement scale. A commonly used standard setting methodology is one proposed by Angoff (1971). The kernel of the Angoff procedure is the independent judgement of the probability that a minimally competent person can or cannot answer a dichotomously scored item correctly. This methodology typically involves three stages: orientation and training, a first round of performance estimation followed by feedback, and then a second round of performance estimation. In the orientation session, judges are asked to define a hypothetical target group. This definition is dependent upon the judges tacit understanding of the standard. For example, in the context of a mathematics test, judges would be asked to agree the skills the students should be expected to have mastered. Then they would be asked to envisage a student with those skills and to estimate the proportion of a hypothetical group of equally competent students (as defined by the expected standard) who would answer each item correctly. This proportion is the estimate of the required probability. Then the sum of these probabilities is taken as the raw cut-score on a test composed of the items. Several studies, however, question the validity of the Angoff methodology because of the finding that judges were unable to perform the fundamental task required of them: to estimate the probability a student would answer an item correctly, (Shepard, 1995) even for groups of students who are well known to them (Impara and Blake, 1996). In addition, standard-setting exercises invariably take place in situations where the reporting of educational standards has a high profile and is of political importance. To address the accountability requirements that accompany such a task, a wide range of stakeholders are invited to act as judges in the exercises. Inevitably, however, variability between the judges conception of the standard, as represented by the cut-score set by each of them, causes concern. Can the public have confidence in the standard set if the judges themselves cannot agree? Several studies report the introduction of further rounds of performance estimation and more refined feedback in an attempt to obtain greater consistency between the judges ratings (Impara and Blake, 2000; McGinty and Neel, 1996; Reckase, 2000). In more recent studies Green, Trimble and Lewis (2003) report a study in which three standard setting procedures were implemented to set cut-scores and which required judges to synthesise the results to establish final cut-points. Green et al report studies such as Impara and Blake (2000) where convergence of results among multiple standard settings are used as evidence of validity of cut-scores, but note that while convergence may occur to a reasonable degree when variations of the same method are used, there are few reports of convergence when different procedures are used. The distinguishing factor between the standard-setting exercises reported in the literature, which rely on judges tacit understanding of the standard and this study, is the existence of an explicitly and operationally defined standard. In 1996 the Australian Ministers for Education agreed to a national framework for reporting of student achievement in literacy and numeracy and arising from this decision was the drafting of benchmark standards against which the achievement of students in years 3, 5, 7 and 9 could be reported. The benchmark standards are articulated in two components. Criteria describe the skills that students need to have acquired if it is to be said that they achieved the standard and sample work exemplify these criteria. The setting of standards independently of placing them on a scale permitted a more rigorous assessment of the effects of different designs on the setting of cut-scores. Two different standard-setting methodologies have been employed in this study to translate descriptions of the standards into cut-scores. One draws on the Angoff method and involves the use of a rating scale. Judges consider the items of a test and indicate the probability that a student at the cut-score will answer each item correctly. The probabilities are in increments of 0.10, ranging from 0.0 to 1.0. The sum of the probabilities that a judge gives to the items is taken as the raw score cut-score from that judge. The second study involves a method of pairwise comparison of the same items together with items that are operationalised to be benchmark items. The judge has to decide which of each pair of items is the more difficult. The results of the two benchmark setting designs appear to support findings from other standard-setting exercises reported in the literature. Namely, i. Judges were unable to estimate absolute item difficulty for a student of prescribed ability. ii. Where two different designs were used, there is no convergence in results. iii. Ratings from different judges within each design varied widely. To indicate the resultant discrepancy in setting the benchmark on the same test, the rating methodology gives a value of 16.08 and the pairwise a value of 7.10 on ostensibly the same scale. A closer examination of the judges ratings, however, suggests that despite the evidence of dramatically different cut scores between the two exercises, the judges were highly consistent in their interpretation of relative item difficulty. Two lines of evidence indicate this high level of internal consistency: (i) the reliability index for the pairwise data; and (ii) the correlation between the item estimates obtained from the rating and pairwise exercises, which was 0.95. In addition, the correlation of the relative item difficulties with those obtained from students responding to the same items was a satisfactory 0.80 and 0.74 for the ratings and for the pairwise designs, respectively. The high correlation between judgements across the two exercises, in conjunction with the relatively high correlation of the item difficulties from the judges data and from the student data, suggests that problems observed in the literature do not arise because judges cannot differentiate the relative difficulties of the items. Accordingly, the unit of scale as assessed by the standard deviations of the item difficulties were calculated and examined. The standard deviation of the items from judges in the likelihood design was half that of the item difficulties from the student responses, and the standard deviation of the items from the pairwise design was over twice that of the student scale. The substantial difference between the standard deviations suggests a difference between the units of scale, which presents a fundamental problem for common equating. In general, and in the literature, it seems that the unit of scale as evidenced from the standard deviations is not considered and it seems that it is simply assumed that the unit of scale produced by the students and the judges is the same and each design should be the same. Then if the results of different modes of the data collections do not arrive at the same or very similar cut-scores, it is not considered that this might be only a result of different units of scale. In retrospect, it is not surprising that different formats for data collection produce different units of scale, and that different cut-scores result. In addition, it is not surprising that these might also produce a different unit of scale from that produced by the responses of the students. The reasons that the different designs are likely to produce different units of scale are considered in the thesis. Differences in the unit of scale will inevitably have an impact on the location of the benchmark or cut-score. When the difference in standard deviation is accounted for, and the cut-scores are placed on the same scale as that produced by the students, the two exercises provide similar locations of the benchmark cut-score. Importantly, the thesis shows that these locations can be substantiated qualitatively as representing the defined standard. There are two main conclusions of the study. First, some of the problems reported in the literature in setting benchmarks can be attributed to difference in the units of scale in the various response formats of judges relative to those of students. Second, this difference in unit of scale needs to be taken into account when locating the standard on the student scale. This thesis describes in detail the two cut-score setting designs for the data collection, and the transformations that are necessary in order to locate the benchmark on the same scale as that produced by the responses of the students.

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Grimmeißen, Klaus. "Bilanzierung und Bewertung von Wohnimmobilien nach IAS 40." [S.l. : s.n.], 2004. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB11163854.

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Abuarqoub, Mohammad. "Strategies to Reduce Excessive Transition Costs to the International Financial Reporting Standards." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748396.

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The excessive cost of the transitioning from the Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) is a vital business challenge. Based on the transaction cost economics (TCE) theory, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems. Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructured interviews, besides reviewed public records, and studies of developed countries that adopted IFRS. Using the thematic analysis approach, 4 themes emerged, (a) strategic planning and strategy, (b) strategies formulation, implementation, and evaluation, (c) contract negotiation and enforcement, and (d) information system and project cost. The findings of this study could add practical knowledge of focused and consistent actions to IFRS adoption strategies, which could give priority to reducing the costs of the transaction from implementing GAAP to IFRS in local firms’ financial reporting. The implications for positive social changes could include the potential to enhance knowledge of financial reporting, motivate investments, increase economic resources, and improve local employment growth.

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Skotarczyk, Mitchell A. "The Effect of Culture on the Implementation of International Financial Reporting Standards." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/165.

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As globalization increases at a blistering pace, more and more business entities continue to get involved in cross-border capital investments. A considerable cost can be applied to these types of transaction for the translation of financial statements prepared under dissimilar accounting guidelines into a comparable form. There exist a multiple number of accounting systems that create these dissimilarities, because accounting is a language of business that has been created by society to provide information as to the economic health of an entity. Similar to any other language, varying types of “accounting language” are used across different regions of the globe to convey this information.

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48

Tang, Qingliang. "Accounting issues in international joint ventures in the People's Republic of China." Thesis, University of Glasgow, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.261683.

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Dietel, Marco. "International Accounting Standards, International Financial Reporting Standards und steuerliche Gewinnermittlung : Möglichkeiten für eine modifizierte Massgeblichkeit /." Sternenfels : Verl. Wiss. und Praxis, 2004. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=012926115&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Watrin, Christoph. "Internationale Rechnungslegung und Regulierungstheorie /." Wiesbaden : Deutscher Universitäts-Verlag, 2001. http://aleph.unisg.ch/hsgscan/hm00079038.pdf.

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Dissertations / Theses on the topic 'Accounting Accounting standards'

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