Relevant bibliographies by topics / Accounting. Accounting / Dissertations / Theses
To see the other types of publications on this topic, follow the link: Accounting. Accounting.

Dissertations / Theses on the topic 'Accounting. Accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 6 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'Accounting. Accounting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.

Full text
Abstract:
This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gath
APA, Harvard, Vancouver, ISO, and other styles
2

Diggle, Graham. "European accounting harmonisation and German accounting change." Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

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.

Full text
Abstract:
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 ad
APA, Harvard, Vancouver, ISO, and other styles
4

Valentinčič, Aljoša. "Accounting conservatism, earnings components and accounting losses." Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/1137/.

Full text
Abstract:
This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further decomposing earnings into its operating cash flows and distinct accruals components. The analyses are also separated according to the sign of earnings and earnings components, and account for the effects of asset-recognition rules. Even though conservatism is an accruals phenomenon, this is the first
APA, Harvard, Vancouver, ISO, and other styles
5

Jones, Christopher. "ETSU's Accounting Program: Creating CPAs." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/635.

Full text
Abstract:
Becoming a Certified Public Accountant (CPA) is the goal of many aspiring accountants. Universities and colleges prepare students to gain the necessary skills to pass this certification exam; however, the CPA exam is increasingly difficult, and students continuously struggle trying to pass all four parts of the CPA exam. The goal of this research project is to gain a better understanding of how ETSU can better prepare students to become CPA exam ready, since this certification leads to increased job opportunities, pay, etc. A survey was sent out to 90 previous graduate students at ETSU with bo
APA, Harvard, Vancouver, ISO, and other styles
6

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
7

Reinecke, Matthew. "Forensic Accounting : /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_reine_foren.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Loesch, Hannes. "Kundenorientiertes Accounting." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01665876002/$FILE/01665876002.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Al-Adeem, Khalid Rasheed. "Accounting Theory: A Neglected Topic in Academic Accounting Research." Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.

Full text
Abstract:
Thesis(Ph.D.)--Case Western Reserve University, 2010<br>Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
APA, Harvard, Vancouver, ISO, and other styles
10

Mazwi, Z., and E. Stack. "The relationship between Accounting 1 and Accounting 3 results." South African Accounting Association Biennial Conference: Conference for Accounting Educators, 2006. http://hdl.handle.net/10962/d1004609.

Full text
APA, Harvard, Vancouver, ISO, and other styles
11

Begkos, Christos. "Accounting and strategizing : medical managers' use of accounting information." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/accounting-and-strategizing-medical-managers-use-of-accounting-information(dcf7df7c-b4d4-4dd5-9dfb-4a732b6c4006).html.

Full text
Abstract:
Accounting information can be instrumental to agents who strategize. Pluralistic settings are conducive to strategizing. Although the dynamics between accounting systems and strategic decision-making are well studied in the private sector, little is known about the relationship between accounting and strategizing in the pluralistic setting of healthcare. Hence, this study investigates medical managers' strategizing practices with accounting information (e.g. building cases for investment and taking on new business). Medical managers require, at least, some expertise with accounting to employ i
APA, Harvard, Vancouver, ISO, and other styles
12

Waheed, Abdul, and Mitsuo Ezaki. "Production, Social Accounting and Financial Social Accounting Multiplier Analyses with the Financial Social Accounting Matrix of Pakistan." Graduate School of International Development, Nagoya University, 2007. http://hdl.handle.net/2237/7497.

Full text
APA, Harvard, Vancouver, ISO, and other styles
13

Alfahad, Khaled Fouzan. "Accounting in higher education : a grounded theory of accounting absence." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/369008/.

Full text
Abstract:
To date, very few studies have investigated accounting absence in organisations, and only two of these have investigated the absence of accounting in higher education (HE). This has posed difficulties to the author of this thesis to identify a framework of accounting absence against which to conduct the research. To mitigate this, the Grounded Theory (GT) approach was applied and developed in this research to facilitate an in-depth explanation of the issue of accounting absence. Subsequently, the researcher extensively and intensively conducted semi-structured interviews in addition to reviewi
APA, Harvard, Vancouver, ISO, and other styles
14

Silva, Soraia Cristina Pereira da. "Responsabilidade social, silent accounting e shadow accounting: estudo de caso." Master's thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/22015.

Full text
Abstract:
Mestrado em Contabilidade - Fiscalidade<br>O presente trabalho propõe-se analisar a consistência do discurso interno de uma empresa e a informação externa divulgada. A análise dos relatórios de responsabilidade social e a reconstrução das silent-accounts e das shadow-accounts permitem analisar potenciais discrepâncias existentes. A abrangência do tema foi condicionada através do estudo de caso da barragem do Baixo sabor, com fortes impactos na sociedade e no meio ambiente, gerando maior divulgação não só por parte da empresa como também dos MEDIA. Numa ótica de consumidor alguns cidad
APA, Harvard, Vancouver, ISO, and other styles
15

Almásy, Michael. "Accounting and economics: Influence of accounting methods on economic indicators." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72865.

Full text
Abstract:
The way the economic reality is observed is essential in order to determine decision-making of economic subjects. The picture of economic reality drawn by accounting can be said to be either the true and fair, or biased. If the latter is the case, how much does that bias translate into the quality of economic decision-making? In summary, the paper analyzes whether accounting should provide the fair and true view whether it does, and how it affects the economic behavior when it does not on both micro-economic and macro-economic level. The arguments are built up on a logical structure rather tak
APA, Harvard, Vancouver, ISO, and other styles
16

Baryauno, Linda, and Funda Pektas. "Big Bath Accounting." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19342.

Full text
Abstract:
Bakgrund och problem: Alla börsnoterade företag är, sedan år 2005, tvungna att följa IFRS/IASB riktlinjer för att sammanställa en årsredovisning. IFRS är ett regelverk som tillämpas i alla länder inom Europeiska Unionen. I dessa förpliktelser och riktlinjer finns det kryphål som ger företagen möjlighet till subjektiva bedömningar. De subjektiva bedömningarna ger företagen möjligheten att manipulera redovisningen, detta kallas för Earnings management. I samband med övergången till IFRS medförde det förändringar i hur företagen redovisade. En av förändringarna var att den årliga avskrivningen av
APA, Harvard, Vancouver, ISO, and other styles
17

Djatej, Arsen M. "Russian financial accounting /." View abstract, 2006. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:3248455.

Full text
APA, Harvard, Vancouver, ISO, and other styles
18

Willett, Roger. "Accounting measurement theory." Thesis, University of Aberdeen, 1985. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=165709.

Full text
APA, Harvard, Vancouver, ISO, and other styles
19

Davarcioglu, Tolga. "Empirical accounting research." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2011. http://dx.doi.org/10.18452/16411.

Full text
Abstract:
Diese kumulative Dissertation besteht aus drei eigenständigen Arbeiten aus dem Bereich der empirischen Rechnungslegungsforschung. In jeder Arbeit werden ökonometrische Methoden angewandt, um Hypothesen bezüglich bestimmter Wirkungen und Folgen von Rechnungslegung zu bestätigen oder zu verwerfen. Die erste Arbeit untersucht die freiwillige Anwendung von Rechnungslegungsstandards. Ausgehend von den besonderen institutionellen Begebenheiten Deutschlands werden Determinanten der freiwilligen Anwendung der Deutschen Rechnungslegungs Standards (DRS) identifiziert. Die Ergebnisse einer multinomialen
APA, Harvard, Vancouver, ISO, and other styles
20

Bulaon, Christopher. "Professionalism in accounting." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18022016-114359/.

Full text
Abstract:
According to the works of the French philosopher Émile Durkheim (1964), much of today\'s modern society is founded on the basic tenets of professionalization. Yet the significance of professionalism is often taken for granted and lost in ambiguity. The aim of this study is to thus identify and understand the perceptions of professionalism, with the context of the case being the accounting community at the University of Sao Paulo. A series of open-ended interviews were performed with ten participants with varying levels of academic and market work experience. The data was then coded and analyze
APA, Harvard, Vancouver, ISO, and other styles
21

Freeman, Michelle. "Accounting for Investments." Digital Commons @ East Tennessee State University, 2019. https://dc.etsu.edu/etsu-works/6428.

Full text
APA, Harvard, Vancouver, ISO, and other styles
22

Tully, J. B. "Accounting for transsexualism." Thesis, Brunel University, 1987. http://bura.brunel.ac.uk/handle/2438/4318.

Full text
Abstract:
This study reports the systematic collection of accounts from 204 transsexual subjects, most of whom attended the Gender Identity Clinic at Charing Cross Hospital (Fulham). A review of the literature covers cross gender behaviour in other societies, recent biological, social and psychological studies on gendered and cross gendered behaviour, a medical history of transsexualism and 'sex reassignment surgery'. Psychological 'frames' for the study of cross gendered careers are derived from attributional theories, and symbolic interactionist approaches to the construction of sexual categories of b
APA, Harvard, Vancouver, ISO, and other styles
23

Mottaghi, Aliasghar. "Accrual accounting, cash accounting and the estimation of future cash flows." Thesis, University of Sussex, 2011. http://sro.sussex.ac.uk/id/eprint/7075/.

Full text
Abstract:
This study investigates the predictive ability of current and past cash flows with respect to the estimation of future cash flow, and compares this predictive ability with that of current and past earnings. Future cash flow is estimated in this study on the basis of a model hierarchy that initially incorporates aggregated predictors and then their disaggregated components, with the objective of improving on conventional research design with respect to the problematic issues surrounding missing values in source databases, extreme values in the sampled data and variability in fiscal year length.
APA, Harvard, Vancouver, ISO, and other styles
24

Rowbottom, Nick. "Intangible asset accounting and accounting policy selection in the football industry." Thesis, University of Birmingham, 1999. http://etheses.bham.ac.uk//id/eprint/899/.

Full text
Abstract:
The main aim of this thesis is to evaluate the feasibility of intangible asset accounting in financial reporting with particular reference to the football industry. It also examines related accounting policies. Lack of reliable measurement is the major obstacle to the recognition of intangible assets. The measurement of intangible assets is problematic due to a lack of verification through reference to an active market. However, drawing on Human Resource Accounting, the thesis argues that identifying and measuring human resource assets may be possible in the football industry. The human resour
APA, Harvard, Vancouver, ISO, and other styles
25

Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession." Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.

Full text
Abstract:
The global environmental crisis has turned accounting scholars’ attention to environmental accounting (hereafter EA). With the gap of EA research and practice between China and the western world, it is necessary to elaborate on this gap through accounting professionals’ environmental awareness (perceptions), which has tended to become the key to adopting EA practices in accounting firms. This has led to the main research question: what are accounting professionals’ perceptions of EA? To illustrate what factors would lead accounting firms (not) adopting EA practices, institutional theory is use
APA, Harvard, Vancouver, ISO, and other styles
26

Chambers, Julia. "ACCOUNTING FOR ART: ANIMATION AS A TEACHING TOOL FOR ACCOUNTING PROCESSES." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/scripps_theses/1188.

Full text
Abstract:
Despite technology's growing presence in society, accounting classrooms have lagged behind other disciplines in utilizing educational animations. This is primarily due to inconclusive research and institutional resistance. In this thesis, I cover existing research on the benefits of visualizations as well as the significance of educational animations. To supplement my arguments for how these studies are lacking, I have made two educational animations covering introductory concepts of financial statements and the time value of money.
APA, Harvard, Vancouver, ISO, and other styles
27

Perry, Jacqueline Anita Baughman. "Impact of the Accounting Education Change Commission's Recommendations on Accounting Instruction." Diss., Virginia Tech, 1997. http://hdl.handle.net/10919/40355.

Full text
Abstract:
The purpose of this study was to examine the changes in accounting instruction recommended by the Accounting Education Change Commission (AECC) at 11 grant recipient schools and 11 similar non-grant recipient schools randomly selected. The AECC suggested that accounting education should include more communication skills, interpersonal skills, and critical- thinking and problem-solving skills. The AECC also recommended that more emphasis be placed on teaching rather than research. To measure implementation of the recommended changes, a four part Accounting Instruction Change Scale was deve
APA, Harvard, Vancouver, ISO, and other styles
28

Allen, Miranda. "There's Just No Accounting for Healthcare: A look at the differences between standard GAAP accounting and accounting for healthcare clients." Kent State University Honors College / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=ksuhonors1367851476.

Full text
APA, Harvard, Vancouver, ISO, and other styles
29

Zeng, Yachang. "Two studies of accounting quality : analysts' disclosure of low accounting quality, and accounting comparability in the post-IFRS adoption period." Thesis, Lancaster University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.543975.

Full text
APA, Harvard, Vancouver, ISO, and other styles
30

Bay, Charlotta. "Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-172680.

Full text
Abstract:
The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. However, this thesis refocuses the empirical attention away from the organisation and into the private sphere of people’s everyday financial lives. As this is a field partly inhabited by people who for various reasons are believed to have difficulty in making sense of financial
APA, Harvard, Vancouver, ISO, and other styles
31

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
32

Rahman, Sheikh Fazlur. "Power and international accounting regulation : accounting policy making at the united nations." Thesis, University of Manchester, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633248.

Full text
Abstract:
The process of international accounting regulation is somewhat diffuse. Many organisations, e.g., the International Accounting Standards Committee (IASC), the Organisation for Economic Co-operation and Development (OECD), and the United Nations (UN) are involved -- each with its own different constituency, authority structure, and more importantly, its obj ectives. The third world nations' demands for greater disclosure by Transnational Corporations (INCs) have been taken up by the UN -- a debate to which the OECD and the lASC have also contributed. Negotiations over an acceptable set of discl
APA, Harvard, Vancouver, ISO, and other styles
33

Bampton, Roberta. "Ethics in accounting : a review and an investigation of management accounting education." Thesis, University of Huddersfield, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405180.

Full text
APA, Harvard, Vancouver, ISO, and other styles
34

McKean, Gerald W. McCarthy John R. "Congruencies of computer competencies as viewed by accounting practitioners and accounting educators." Normal, Ill. Illinois State University, 1985. http://wwwlib.umi.com/cr/ilstu/fullcit?p8514778.

Full text
Abstract:
Thesis (Ph. D.)--Illinois State University, 1985.<br>Title from title page screen, viewed June 8, 2005. Dissertation Committee: John McCarthy (chair), Timothy Duffy, Gary Fish, David Franklin, Ronald Halinski, James Hallam. Includes bibliographical references (leaves 187-192) and abstract. Also available in print.
APA, Harvard, Vancouver, ISO, and other styles
35

Törnqvist, Erik, and Linn Forss. "Automated accounting in accounting firms : A qualitative study on impacts and attitudes." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149479.

Full text
Abstract:
The technology development within the accounting field has grown tremendously during the last years and generated great impacts to the accounting firms and led to an enormous change in how accounting consultants conducting their daily tasks. The continuous development has now entered a new phase, where automation of accounting processes is now perceived as the current major trend and it will affect the profession even more. Automated accounting may bring both positive and negative impacts to the accounting firms and their consultants, but many threats may also come to light where questions hav
APA, Harvard, Vancouver, ISO, and other styles
36

Bennerson, Brigitte A. "Accountants and Accounting Educators' Perceptions of Accounting Certifications/Accreditations and Communication Divides." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4421.

Full text
Abstract:
Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a g
APA, Harvard, Vancouver, ISO, and other styles
37

Shields, Karin Elisabeth. "International accounting standard setting : lobbying and the development of financial instruments accounting." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/7904/.

Full text
Abstract:
With the establishment of the International Accounting Standards Board (IASB) one of the first projects that were added to its agenda was the financial instruments project. The controversy surrounding the standards, and their heavy Anglo-American nature, have led to widespread concerns regarding the IASB granting undue influence to certain lobbying parties in developing these standards. The thesis examines whether these concerns are warranted. The IASB standard setting is characterised by varying degrees of constituent support and opposition for the organisation’s proposed changes to accountin
APA, Harvard, Vancouver, ISO, and other styles
38

Brihs, Julia, and Elvira Zandhers. "Lean accounting : En undersökning av lean accounting i Svenska företag inom tillverkningsindustrin." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31597.

Full text
Abstract:
Till följd av globalisering och ökad konkurrens har västvärldens intresse för lean production som produktionssystem vuxit och i Sverige är lean production den verksamhetsutveckling som tillämpas i störst utsträckning. Efter implementering av lean production har organisationer upptäckt att den traditionella ekonomistyrningen behöver förändras eftersom den motverkar leans värderingar. Dessutom belyser inte de traditionella ekonomiska rapporterna förändringarna som sker till följd av lean production, något som kan resultera i att företag avbryter implementeringen. Som ett resul
APA, Harvard, Vancouver, ISO, and other styles
39

McSweeney, Liam Brendan. "On the construction of accounting representations : four studies of accounting in action." Thesis, London School of Economics and Political Science (University of London), 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309006.

Full text
Abstract:
The presupposition that accounting is capable of producing representations which correspond with a reality wholly anterior and exterior to them - widely privileged in accounting and other texts - is analysed and challenged in the thesis. A range of analytical methods are used. The first is the deconstruction of ã text from different discursive levels which assert the possibility of correspondence through accounting representations. These texts are directly analysed and subjected to their own proof criterion of correspondence. The aim is to show that each text defers the point at which the pure
APA, Harvard, Vancouver, ISO, and other styles
40

Haciibrahimoglu, Damla. "Generational Accounting In Turkey." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614833/index.pdf.

Full text
Abstract:
Generational Accounting (GA), developed by Auerbach. Gokhale and Kotlikoff (1991) is an alternative and dynamic method employed in measuring the impact of existing fiscal policies on current and future generations. The method is based on the government&rsquo<br>s intertemporal budget constraint which principally requires that the present value of current and future generations&rsquo<br>net tax payments plus the existing net wealth be sufficient enough to cover for government&rsquo<br>s future consumption. In contrast to the traditional and static measures of fiscal sustainability, GA method re
APA, Harvard, Vancouver, ISO, and other styles
41

Bayley, Luke Accounting Australian School of Business UNSW. "Aspects of accounting quality." Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.

Full text
Abstract:
Accounting numbers are not only the products of peripheral economic events, but, by and large, can be consciously influenced from the effects of calculated business decisions and the selective applications of alternative reporting procedures. In academic parlance, the term accounting quality, or lack thereof, is often used to describe the extent to which these convoluting influences create a disparity between economic fundamentals and their numerical portrayal. This doctoral thesis speaks to three aspects of accounting quality; (i) Earnings Thresholds: A Re-Examination of the Role of Earnings
APA, Harvard, Vancouver, ISO, and other styles
42

Sabac, Florin M. "Accounting for the horizon." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ61170.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
43

Thompson, George David. "Accounting and the arts." Thesis, University of Canterbury. Accounting and Information Systems, 1993. http://hdl.handle.net/10092/2718.

Full text
Abstract:
Two trends in accounting thought and regulation are discernible. Firstly, the scope of the resources and resource attributes which are recognized by accounting is being broadened-from a preoccupation with the financial characteristics of economic resources to also embracing non-financial characteristics and noneconomic resources. Secondly, some of the traditional "branches" of accounting are becoming less divisive-concepts, techniques and rules are crossing the boundaries and the practice of focusing attention on one branch to the exclusion of the others is yielding to more holistic approaches
APA, Harvard, Vancouver, ISO, and other styles
44

Saleh, Zakiah. "Government accounting in Malaysia." Thesis, Cardiff University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.526859.

Full text
Abstract:
Recent developments in governmental accounting show a shift from the traditional cash basis towards the accrual basis of accounting. New Zealand and Australia for example, have already adopted accrual accounting for the whole of government reporting. This study aims to describe governmental accounting and reporting in Malaysia; trace its development; identify the factors that play major roles in its development; and seek opinions on the current governmental accounting and reporting practices in Malaysia. The study also examined the variables identified in Lüder's contingency model and the impa
APA, Harvard, Vancouver, ISO, and other styles
45

Salewski, Marcus. "Accounting quality under IFRS." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2014. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-135412.

Full text
Abstract:
Since 2005, publicly traded European companies are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This is the result of the so-called “IAS-Regulation” of the European Parliament and of the European Council (Regulation (EC) No. 1606/2002) which formulates two objectives directly related to financial reporting: (higher) comparability and transparency of financial statements. With regard to transparency, researchers often rely on proxies to measure the quality of financial statements. In this dissertation, I follo
APA, Harvard, Vancouver, ISO, and other styles
46

Rees, William Page. "Accounting, expectations and valuation." Thesis, University of Glasgow, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.395085.

Full text
APA, Harvard, Vancouver, ISO, and other styles
47

Koornhof, Carolina. "Accounting information on flexibility." Diss., Pretoria : [s.n.], 1998. http://upetd.up.ac.za/thesis/available/etd-10232001-152437.

Full text
APA, Harvard, Vancouver, ISO, and other styles
48

Li, Kevin Ka Wing. "Accounting for purchased goodwill." Thesis, University of Cambridge, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.614170.

Full text
APA, Harvard, Vancouver, ISO, and other styles
49

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/.

Full text
Abstract:
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:
APA, Harvard, Vancouver, ISO, and other styles
50

Sahin, Ali. "Three essays in accounting." Thesis, City, University of London, 2016. http://openaccess.city.ac.uk/17043/.

Full text
Abstract:
This thesis consists of three essays focusing on three different issues. The first revisits the question whether analysts anticipate the persistence of accruals in future earnings. We find that if total accruals are used (covering also non-current operating and financing accruals, unlike previous research that uses mainly working capital accruals), analysts’ forecast errors are uncorrelated with accruals. Our findings overall do not warrant the lack of sophistication argument. The second chapter examines whether multi segmentation affects the probability of meeting analysts’ forecasts, and whe
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the bibliographies on the topic 'Accounting. Accounting' for other source types:
Journal articles Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography