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Dissertations / Theses on the topic 'Accounting. Management. Finance'

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Published: 4 June 2021

Last updated: 18 February 2022

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1

Sato, Braxton. "Management Accountants, Risk Management, and Effective Communication." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/324.

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This paper seeks to explain the frameworks that the risk accountant likely operates in. It begins with a discussion of risk in the business context. Then the paper examines existing frameworks in light of the work of management accountants. The paper looks more closely at the tools the management accountant has at his disposal to identify, assess, and communicate risk as well as issues surrounding the use of these tools such as the calculative culture of the firm and biases in risk perception. It is meant to be useful to academics pursuing future research in risk accounting and also to managem

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2

Lorenz, Angela. "Contemporary management accounting in the UK service sector." Thesis, University of Gloucestershire, 2015. http://eprints.glos.ac.uk/4260/.

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This study demonstrates an original contribution to knowledge by providing a deeper understanding of management accounting practices in the context of service organisations. It explores a number of traditional and contemporary tools and their relationship to service organisations. The study focuses on the extent to which both traditional and contemporary tools are utilised in practice and also the underlying reasons why some tools become embedded in practice and the barriers and enablers of management accounting change in a service sector context. The study is explanatory in nature and uses a

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3

Möllenhoff, Steffen [Verfasser]. "Three Papers in Empirical Finance and Accounting / Steffen Möllenhoff." Wuppertal : Universitätsbibliothek Wuppertal, 2021. http://d-nb.info/1228010358/34.

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4

Mohamed, Abeer Abdulmoniem. "A proposed strategic management accounting model for profitability : an empirical study." Thesis, University of Gloucestershire, 2010. http://eprints.glos.ac.uk/3238/.

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This thesis concerns strategic profitability management. The emergence of strategic management accounting has created a growing need for companies to discover the key factors that affect profitability and then to understand how these factors should be managed. To fulfil strategic management accounting requirements necessitates the use of appropriate strategic management accounting techniques. However, the traditional profitability system is inappropriate to meet the task. In addition, there has also been a lack of attention paid by researchers to the study of the integration between the most i

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5

Lari, Dashtbayaz Mahmoud. "Cash flow accounting and the cost of debt." Thesis, University of Sussex, 2011. http://sro.sussex.ac.uk/id/eprint/7028/.

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The aim of this study is to examine why firms may manipulate not just their earnings but also their cash flows, and to investigate the effects of this behaviour in debt markets with respect to the cost of debt. This research addresses current concerns about accounting rules (both GAAP and IFRS) which allow companies discretion in the presentation of their operating cash flow in financial statements. Using a sample of 8,684 UK and 23,935 USA firm-years from 1998 to 2010, the reported operating cash flow is decomposed into two components, unmanaged and managed, in order to examine the associatio

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6

Kayed, Metwally Ahmed El-Sayed. "Accounting regulation in Egypt in relation to western influence." Thesis, University of Hull, 1990. http://hydra.hull.ac.uk/resources/hull:3112.

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7

Garner, Jeffrey Lee. "Forensic Detection for Earnings Management in Selected Code Law Nations of Europe." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10932861.

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<p> This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones’ work and Schippers’ work. The firms’ managers should fulfil agency theory when they made reporting decisions, and they should act in the investors’ best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported m

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8

Weiss, Susan F. "Implications of Executive Succession Upon Financial Risk and Performance." ScholarWorks, 2011. https://scholarworks.waldenu.edu/dissertations/958.

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Executive replacements have historically created fluctuations in the market value of a company and precipitated inappropriate investor reaction. However, the direction and statistical significance of relationships between executive turnover, market value, financial risk, and investor reaction among a census of highly performing firms was previously unexplored. The purpose of this study was to determine the extent of the relationship between CEO turnover and indicators of company performance. Theoretical foundation for this study was the efficient markets hypothesis. Hypotheses tests were desig

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9

Pan, Lee-Hsien. "Two essays on dividend policy, managerial compensation, and corporate governance." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2009. http://wwwlib.umi.com/cr/syr/main.

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10

Tawfik, Myada. "Management control systems in accounting firms : an Egyptian perspective." Thesis, University of Birmingham, 2017. http://etheses.bham.ac.uk//id/eprint/7776/.

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This research examines the management control system (MCS) of a non-Big4 local Egyptian member firm (EMF) with the objectives of understanding and explaining how EMF's MCS is shaped by its idiosyncratic features as an accounting firm, as well as, its membership of a global network (NonA). The research situates accounting firms within the broader context of professional service firms, whose unique features, coupled with accounting firms' cost/quality conflict dilemma, require a control package approach. MCS is construed as a package of bureaucratic and clan controls. The research is theoretical

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Hadori, Yunus Richard J. "External financial reporting in Indonesia and its implications for accounting development." Thesis, University of Hull, 1992. http://hydra.hull.ac.uk/resources/hull:5347.

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The objective of this research is to explore the area of financial accounting, international accounting, and accounting technology transfer, with emphasis on accounting for developing countries, specifically Indonesia. Confining itself to external financial reporting, the study explores the influence of environmental aspects on accounting standards and practices, institutionally and technically. Analysis of the role and needs of preparers, users, auditors and government agencies, and of the interaction between institutional and technical aspects, conducted to ascertain their implications for a

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12

Al-Nimer, Munther. "The level of sophistication of management accounting practices in the Jordanian financial sector." Thesis, University of South Wales, 2009. https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html.

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This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of management accounting practices in general, including the extent of usage of management accounting practices; examine the sophistication level of management accounting practices and at which phase, based on the IF AC model, the Jordanian financial sector is currently placed; investigate the effect of

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13

El, Sayad Samar Magdy Mohamed Mohamed. "Management accounting and supply chains : actions, concerns, and networks." Thesis, University of Glasgow, 2016. http://theses.gla.ac.uk/7477/.

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What does this thesis do? This thesis uses Actor-Network Theory (ANT) to examine how a UK retailer’s organization and strategy, and, in turn, its form of management accounting was shaped by its supply chain. The thesis does this by reporting on four related themes in the form of four inter-connected essays. The first essay undertakes a state-of-the-art review of the literature. It examines how accounting issues within supply chains permeate ‘matters of concern’. In accordance with this idea of ANT, the essay illustrates how issues emerged, controversies developed, and matters evolved through a

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14

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

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15

Ferry, Laurence. "A study of management accounting and control in governing the state : some lessons from a local government waste management service." Thesis, University of Warwick, 2011. http://wrap.warwick.ac.uk/47373/.

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Political priorities are represented through accounting, which makes it fundamental to governing Whitehall and Town Hall relationships (Wildavsky 1964, 1975; Hopwood 1984; Hood 1995, 2010). Public sector research showed accounting has been colonising through coercive institutional processes that can lead to dysfunctional performance (Broadbent and Laughlin 1997). In contrast private sector accounting literature suggested both coercive and enabling bureaucracies (Adler and Borys 1996) can be formalised as management control systems (Ahrens and Chapman 2004) to balance efficiency and flexibility

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Ba-Owaidan, Mamdouh Abdullah. "The contribution of accounting information to investor decisions in the Saudi stock market." Thesis, University of Hull, 1994. http://hydra.hull.ac.uk/resources/hull:4578.

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17

Mignot, Helen Rosemary 1966. "Impact of output management within management control systems on performance in Victorian government departments." Monash University, Dept. of Accounting and Finance, 2002. http://arrow.monash.edu.au/hdl/1959.1/7903.

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18

Almahrog, Yousf Ebrahem. "Earnings management and corporate social responsibility : the case of UK." Thesis, University of Central Lancashire, 2014. http://clok.uclan.ac.uk/16628/.

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The primary focus of this study is to investigate the relation between Earnings Management (EM) and Corporate Social Responsibility (CSR) in the UK. While there are few studies in the existing literature that examined the relationship between EM and CSR, there is a lack of studies examining this relation in the UK. Furthermore, the existing academic literature appears to provide inconsistent results. These considerations motivate this study to bridge this gap in the literature by providing evidence of whether or not EM and CSR are related in the UK. The present study carried out through three

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19

Khansalar, Ehsan. "The consistent estimation of future cash flow and future earnings : a predictive model with accounting double entry constraint." Thesis, University of Sussex, 2011. http://sro.sussex.ac.uk/id/eprint/7402/.

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In empirical financial accounting research, there continues to be a debate as to what the best predictors of future earnings and future cash flows might be. Past accruals, earnings and cash flows are the most common predictors, but there is no consensus over their relative contributions, and little attention to the underlying accounting identities that link the components of these three prominent variables. The aim of this thesis is to investigate this controversy further, and to apply an innovative method which yields consistent estimations of future earnings and cash flows, with higher preci

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20

Eller, Lorna Jane. "Accounting and management interrelationships in local government in New Zealand and Scotland at the end of the twentieth century." n.p, 2003. http://ethos.bl.uk/.

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21

Chorzelski, Daniel [Verfasser]. "Simulation modelling in accounting and finance: current practices and advances in input modelling / Daniel Chorzelski." Hamburg : Universitätsbibliothek der Technischen Universität Hamburg-Harburg, 2021. http://d-nb.info/1239730306/34.

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22

Garcia, Roberto C. "An Accounting Solution to The Public Pension Crisis." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/890.

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Roughly 40 million American active and retired workers are covered by local, state or federal pension systems. The most recent financial crises has caused many of these pension systems to go up in flames, leaving politicians and economists puzzled as to where the money to pay off their future pension liabilities will come from. To add to the nightmare situation, we can expect the retirement of the baby-boomers over the next decade to exacerbate the conflagration. With less contributions coming in from the reduced number of active public employees, and more to pay out to retirees, many localiti

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23

Alhajraf, Nayef Falah Mubarak. "Disclosure in the financial statements of banks : International accounting standards no.30 and the Kuwaiti banks." Thesis, University of Hull, 2002. http://hydra.hull.ac.uk/resources/hull:3534.

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Disclosure in financial statements in general has been the subject of many studies, yet disclosure in banks' financial statements has not yet been given the attention and research it deserves. Such a lack of attention might be due to the financial statements users themselves not paying enough attention to it, or due to the banks' management not being keen to practise more disclosure within their financial statements.In Kuwait, disclosure in general, and within the banking industry in particular, has been receiving more attention for the last ten years or so, but such attention has not been exp

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24

Nutt, Stacey R. "Systematic bias in financial accounting information contributing to the overestimation of future earnings : an investigation into a consequence of earnings management." Thesis, Georgia Institute of Technology, 1994. http://hdl.handle.net/1853/29388.

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25

Au, Chung-man Johnsman, and 歐中民. "The development of value for money auditing in the public sector in Hong Kong: problems and issues." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1993. http://hub.hku.hk/bib/B31964217.

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26

Onyekwena, Ifeanyi David. "A Correlational Study of the Influence of the International Financial Reporting Standards on Remediation and Accounting Practice in Banking and Finance Industries." Thesis, Northcentral University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10259522.

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<p>Abstract The topic for this study was the phenomenon of income smoothing as a strategy for earnings management in banks and financial institutions. The general problem of the study was that income smoothing was a form of earnings manipulation and could lead to fraud. Moreover, the specific problem was that it was unknown how the International Financial Reporting Standards (IFRS), in its ushering of higher financial reporting quality, could influence the level of remediation and accounting practice among financial institutions and banks; having said that, there was yet to be a formal attempt

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Davids, Nadia. "The importance of financial management knowledge and accounting skills among department managers in the hotel industry within the Cape Town metropolis." Thesis, Cape Peninsula University of Technology, 2017. http://hdl.handle.net/20.500.11838/2650.

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Thesis (MTech (Business Administration))--Cape Peninsula University of Technology, 2017.<br>The hospitality industry has undergone far-reaching changes based on discussions held with industry representatives. Due to the rapid development of accounting systems there is an over reliance on systems to control costs. This influences the accounting skills of department managers, which are insufficient to manage their departments effectively. The research investigates the role and relevance of accounting skills amongst department managers of selected hotels in Cape Town. The research methodology emp

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28

Kordsachia, Othar [Verfasser]. "Current topics in sustainability accounting and sustainable finance : Aktuelle Themen in Nachhaltigkeitsrechnung und nachhaltiger Finanzierung / Othar Kordsachia." Hamburg : Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky, 2020. http://d-nb.info/1225042046/34.

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29

DiLucci, Jasmine. "Tax Return Preparer Liability: A New Approach to Accountability." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/880.

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The purpose of this paper is to propose a new theory of civil liability to hold tax return preparers liable to their clients for tax malpractice, applying to understatements, overstatements, and non-optimal tax advice. This paper discusses the tax return preparer’s (TRPs, both signatory and nonsignatory) current liability to the government and to the client, specifically addressing Circular 230, AICPA rules, state boards of accountancy, federal regulations, and malpractice for professionals. It will then go through several case studies to establish current gaps in malpractice law for TRPs, sho

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Fang, Shunlan. "Real Cost Management." Diss., Temple University Libraries, 2013. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/216540.

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Business Administration/Interdisciplinary<br>Ph.D.<br>This dissertation examines how managers make cost decisions under significant economic events. The economic events of interests are the economic crisis from 2008 to 2010 and corporate loan financing. The economic crisis caused many firms to experience sales declines and created tremendous pessimism about prospects of sales rebounding in the future. I find that not all firms were affected equally. Sales-down firms exhibit anti-sticky cost behavior during this period; that is, costs are cut back more steeply as sales fall than they increase a

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Nwabueze, John Chidi. "Strategies to Sustain Small Accounting Businesses for Longer Than 5 Years." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7172.

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Small businesses represent over 99% of all United States businesses and are engines of economic growth and job creation. In 2018, the Small Business Administration estimated that a total of 30.2 million small businesses employed over 58.9 million workers. Small businesses are known to face significant challenges, and most fail within 5 years of startup. The purpose of this multiple case study was to explore strategies that owners of small accounting businesses used to sustain their organizations for longer than 5 years. The population in this study consisted of 5 owners of small accounting bus

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Kapulwa, Aina Tulipunye Ndahekelekwa. "The contribution of management accounting practices to the success of a manufacturing business: a case study of Namibia Breweries limited." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/17777.

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Manufacturing plays a significant role in the economy of Namibia, and yet is not performing as anticipated. In this study, the role management accounting plays in the success of a manufacturing business is explored. The research study was guided by the question of whether management accounting practices have an impact on the success of a manufacturing business through decision-making, business strategy formulation and implementation processes, as well as business performance as a whole. The research methodology used for this study is a qualitative case study of the manufacturer, Namibia Brewer

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Geagon, Margot S. "Evaluating earnings management with derivatives and the use of accounting accruals: A quasi experimental approach." ScholarWorks, 2009. https://scholarworks.waldenu.edu/dissertations/678.

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Most companies listed on the S&P 500 index have reported smoothed earnings since the 1990s inspiring questions from regulators about the accuracy of financial statements. In 1998, the Financial Accounting Standards Board issued SFAS No. 133 (Accounting for Derivative Instruments and Hedging Activities) to establish accounting and reporting standards for derivative instruments. In 2002, the Sarbanes-Oxley Act (SOX) was issued to eradicate earnings management activities and improve transparency in financial reporting. Although many studies have been conducted to evaluate changes in reporting req

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34

Soga, Nomaphelo. "The cost of credit default in the vehicle finance industry in South Africa." Thesis, Cape Peninsula University of Technology, 2019. http://hdl.handle.net/20.500.11838/3027.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2019<br>The risk that borrowers may not fulfil borrowing obligation presents credit owners (lenders) with a default risk management opportunity to maximize risk-adjusted rate of return and maintain minimum exposure to default associated cost. This study investigated respondents' perception of the cost of credit default and examines requirements for default risk management (ORM) in the vehicle finance industry in South Africa. It is noted that with increased level of consumer indebtedness, an unstable econ

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35

Baboojee, Beerson. "Improving service delivery through changing from cash to accrual accounting : lessons for South Africa based on a cross-national study." Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/21197.

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Thesis (MDF)--Stellenbosch University, 2011.<br>ENGLISH ABSTRACT: The study undertakes an extensive literature review and analysis of the South African Government’s venture towards adopting accrual accounting in the national and provincial spheres of government. The venture is benchmarked against similar ventures of New Zealand, Australia and the United Kingdom. The experiences of other countries are used only to the extent needed to shed further light on certain issues and do not constitute a meaningful portion of the study. The study examined whether the accruals basis of accounting will in

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36

Kilic, Emre. "The impact of leverage implicit in derivative financial instruments on banks' default risk premium." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2005. http://wwwlib.umi.com/cr/syr/main.

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Romeike, Stephan [Verfasser]. "Blockchain Technology in Finance and Accounting: Essays on Initial Coin Offerings, Crypto Assets, and Corporate Use Cases / Stephan Romeike." Berlin : epubli, 2021. http://d-nb.info/1241399212/34.

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38

Nguyen, Quyen. "Capital structure, asset redeployability, top-management compensation and credit risk measurements : the impact of the on and off-balance sheet financing." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/372411/.

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With the existence of loopholes in the accounting rules, firms have been able to keep many assets and their corresponding debt off the balance sheets, thus, hiding the true value of debt and firm financial risk (Ketz (2003), Franzen et al. (2009) and Koller et al. (2010)). Graham and Leary (2011) point out that one of the noticeable gaps in the capital structure research area is the mis measurement of leverage when off-balance sheet financing is excluded. Therefore, this thesis bridges the mis-measurement gap by adjusting leverage for three important off-balance sheet debt equivalents and two

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Ogbenjuwa, Emmanuel Inalegwu. "Implementation of International Financial Reporting Standards by listed companies in Nigeria." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2327.

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This study is on implementation of International Financial Reporting Standards (IFRS) by reporting entities in Nigeria. Since Nigeria adopted IFRS in 2010, managers of reporting entities have been confronted with organizational changes both in the structures and processes of financial reporting. Previous studies have not assessed the claims that adopting IFRS improves the quality of financial reports and managerial efficiency. This study evaluated the assertion that IFRS adoption impacts the quality of financial reports, operational costs, and operational efficiencies of management. The theore

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Tolkin, Jason. "Airline Bankruptcy: The Determining Factors Leading to an Airline's Decline." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/88.

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The purpose of this study was to determine what the critical factors are to an airline’s financial turmoil, leading ultimately to a bankruptcy filing. Over the past decade, the airline industries’ performance has been dismal, leading to 20 bankruptcy filings. As competition increases, it is crucial for airlines to know which core business areas are essential to success. This paper identifies 8 specific industry metrics that are used to compare airlines, revealing where certain airlines falter and others shine. Some of these metrics are later applied to a case study examining Trans World Ai

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Turbide, Johanne. "Management accounting systems and the exercise of interpersonal power in organizations : observations from an 'accounting free' zone : the case of not-for-profit performing arts organisations." Thesis, University of Warwick, 1997. http://wrap.warwick.ac.uk/36335/.

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This thesis has two main concerns. First it attempts to shed new light on the ways in which alternative "critical" approaches have developed within management accounting research, over the past two decades, to challenge approaches which depict accounting in organizations as a rational, objective and value-free device. My literature review analyses the range of issues covered by the new approaches, and their boundaries, and suggests that, to date, the more significant contributions have taken place at the theoretical level, although an increasing amount of empirical research is coming through.

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Agbara, Abdelmeneim Hassan. "An investigation into audit quality in Libya." Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/3267/.

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There are a number of audited companies in Libya which have gone into bankruptcy between 1995 and 2005. Therefore, there is a significant question about the audit quality situation in Libya. There is not itself much research about audit quality in Libya. In particular, there is not much research that has tried to measure audit quality in Libya. This study is an attempt to pursue further some of the issues around financial audit quality in Libya. Secondary data analysis presents observations of Libyan companies from 2006 to 2009 to measure discretionary accruals. It applies an appropriate type

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Siraj, Siti Alawiah. "An empirical investigation into the accounting, accountability and effectiveness of WAQF management in the State Islamic Religious Councils (SIRCs) in Malaysia." Thesis, Cardiff University, 2012. http://orca.cf.ac.uk/46875/.

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Waqf and its management in Malaysia have been very much neglected by the relevant authorities for a relatively long period of time. In Malaysia, waqf is managed by State Islamic Religious Councils (SIRCs), which is the sole trustees for waqf resources. The emergence of Islamic economics and the pressing demands for greater countability and better performance in the public sector organisations provided an impetus for the waqf revival in Malaysia. Thus this study empirically investigated the accounting, accountability and effectiveness of the waqf management in Malaysia. A questionnaire survey e

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Collins, Karen. "A comprehensive study of stress on individuals in middle- management positions in public accounting." Diss., Virginia Polytechnic Institute and State University, 1988. http://hdl.handle.net/10919/53680.

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Accounting is generally regarded as a stressful occupation. Research suggests that the most stressful positions in a public accounting firm are those of middle management. Given the pivotal role these individuals play in the accounting firm, it is important to gain an understanding of the stressors they encounter and the consequences of those stressors, as well as any possible moderating effects of personal characteristics. This study of stress in public accounting was conducted to address the following research questions: What environmental factors (both work-related and home-related) contri

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Spring, Jacob Edward Eugene. "The Role of Fair Value Accounting in Bank Failures: 2001-2010." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/28.

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Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value has exacerbated the severity of the recent financial crisis through asset devaluation and the forced sale of assets in an effort to meet capital requirements. This paper seeks to test if an entity’s exposure to fair value which includes assets available-for-sale, trading assets, and loans held-for-sale as a percent of total assets increases the probability

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Vilakazi, Siyakhula. "A case study on the challenges faced by municipalities in implementing the new Generally Recognised Accounting Practices standards." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/95687.

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Thesis (MBA)--Stellenbosch University, 2012.<br>Section 216 (1)(a) of the South African constitution of 1996, as amended, requires financial reporting of municipalities and municipal entities to be aligned with the GRAP (all three spheres of government are required to comply). The Municipal Finance Management Act No. 56 of 2003 (MFMA) also requires this principle. The main objective of this principle is to ensure the transparency and consistency of financial reporting in the public sector. The objective of the public Finance Management Act, Act 1 of 1999 (PFMA), as amended, is to improve the c

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Anderson, Crystal. "The Effect of Mandatory Adoption of IFRS on Transparency for Investors." Scholarship @ Claremont, 2018. https://scholarship.claremont.edu/cmc_theses/1946.

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This paper examines the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on transparency for investors by measuring the increase in earnings management during the post-adoption period of IFRS. One sign of earnings management is current year earnings being only slightly higher than the previous year’s earnings. An increase in earnings management means a decrease in accounting quality and a decrease of transparency for investors. By comparing firms that mandatorily adopted IFRS to similar benchmark firms in terms of strength of legal enforcement, book-to

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Perkins, Alexander H. "Accounting Conservatism and the Prediction of Corporate Bankruptcy." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/711.

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This paper examines the relationship between the accounting conservatism construct and the prediction of corporate bankruptcy. Prior research has explored the link between accounting quality and bankruptcy prediction, but it has not examined the relationship between accounting conservatism and bankruptcy prediction. This study hypothesizes that the inclusion of conservatism metrics in the bankruptcy hazard model estimation process should have an incremental effect on the predictive ability of bankruptcy hazard models. This paper finds that the inclusion of conservatism metrics does enhance the

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Jodwana, Thembinkosi Anthony Vincent. "Corporate governance for sustainable development : implications for non-executive directors and the management accounting function." Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/807.

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This paper will discuss the role that corporate governance can play in promoting sustainable development. Sustainable development is discussed in relation to three things: • Current development which does not result in the damage and destruction of the environment to the detriment of future inhabitants of this planet. This paper will discuss the role that corporate governance can play in promoting sustainable development. Sustainable development is discussed in relation to three things: • Current development which does not result in the damage and destruction of the environment to the detrimen

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Idris, Mohammed Ibrahim. "The impact of ownership structure and external audit on accruals and real activities earnings management in Jordan." Thesis, University of Gloucestershire, 2012. http://eprints.glos.ac.uk/2331/.

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Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed in financial reports. Prior research sustains these predictions in developed markets such as in the US. However, institutional settings such as ownership structure and regulatory oversight bodies differ around the world and accordingly, the sustainability of agency theory predictions might also differ. Further, little research differentiates be

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