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Dissertations / Theses on the topic 'Accounting problems'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Kernen, Bernadette A. "Problems in Navy reimbursable accounting." Thesis, Monterey, California. Naval Postgraduate School, 1990. http://hdl.handle.net/10945/30620.

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Approved for public release, distribution unlimited<br>The purpose of this thesis is to identify problems in Navy reimbursable accounting and to develop a comprehensive, entry level financial management guide to assist financial managers at the field level in improving their accountability and control over reimbursable funds. This thesis discusses specific procedures for the effective administration and management of Intra- and Interservice Support Agreements, Economy Act Orders, and Project Orders as well as the problems peculiar to each. It provides an introductory overview of the reimbursab

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2

Shtronda, І., and Nataliia Radionova. "Problems of accounting management remuneration." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2234.

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3

Ovsyuk, Nina Vasylivna, and Elizabeth Gennadyevna Mazurkevich. "Problems of accounting fixed assets." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53928.

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1. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/ show/z0288-00#Text. 2. Valinkevich N.V., Bobrova S.V. Directions for improving the strategy of reproduction of fixed assets of enterprises. Bulletin of ZhSTU Economic Sciences. 2011. №2 (56). P. 13-16<br>Problems of accounting for fixed assets in market conditions have been identified. The role of fixed assets in ensuring the effective functioning of the business entity is outlined. The basic principles of the organ

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4

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

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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

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5

Salazkin, S., and O. Hryhorevska. "Problems of the display electronic money in the accounting system." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2226.

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6

Konan, Nangan Christian. "Problems encountered with the implementation of an activity-based costing system." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1018653.

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The activity-based costing (ABC) system is a cost allocation technique which appears to have many benefits over the traditional costing systems. However, companies that have attempted to implement ABC have encountered various difficulties. Thus, there is a need to investigate the problems faced by companies while implementing ABC. The main objective of this study was to find solutions to overcome the problems encountered by South African companies during the implementation of an activity-based costing system.

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7

Wu, Ronald. "Transfer Pricing: Current Problems and Solutions." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/87.

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The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate a

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8

Hughes, Peter. "Decision-making processes in the context of ethical dilemmas : a study of accountants in training." Thesis, Northumbria University, 2010. http://nrl.northumbria.ac.uk/2049/.

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The ability to make sound decisions when faced with ethical dilemmas lies at the heart of being a professional accountant. Yet many of the recent corporate reporting disasters demonstrate that, despite being over a century old, the accounting profession has yet to find a way of dealing effectively with ethics. This is reflected in the ethical training of accountants which tends to follow a rules-based approach to instruction, thereby producing accountants who are often criticized for being rules-followers at a time when many are calling for a more principles-based approach. Within a qualitativ

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9

Gamerov, Jonatan, and Patrik Mattsson. "The impact of information in cost accounting - The problems when identifying activity cost drivers." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-55911.

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10

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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11

Iyogun, Paul Omolewa. "Lower bounds for production/inventory problems by cost allocation." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/27323.

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This thesis presents a cost allocation method for deriving lower bounds on costs of feasible policies for a class of production/inventory problems. Consider the joint replenishment problem where a group of items is replenished together or individually. A sequence of reorders for any particular item will incur holding, backorder and set-up costs specific to the item, in addition whenever any item is replenished a joint cost is incurred. What is required of the total problem is the minimization of a cost function of the replenishment sequence or policy. The cost allocation method consists of de

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12

Dima, Lillian Bellinah. "Accounting education, training and practice in Botswana : a study of problems and strategies for change." Thesis, University of Kent, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.399590.

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13

Жигайло, Г. І. "Проблеми застосування окремих основоположних принципів бухгалтерського обліку банками України". Thesis, Українська академія банківської справи Національного банку України, 2004. http://essuir.sumdu.edu.ua/handle/123456789/60474.

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Різні підходи до застосування зазначених принципів призводять до суттєвих розбіжностей між показниками фінансової та податкової звітності. Доцільно спростити систему податкової звітності, що є надзвичайно важливим моментом для зменшення затрат на адміністрування податків та підвищення контрольованості операцій і запобігання ухиленню від оподаткування. Це стосується запровадження єдиної методології (принципів) визнання доходів і витрат, оцінки активів і зобов’язань. За основу для адміністрування податків мають використовуватися дані бухгалтерського обліку з відповідним коригуванням на п

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LU, Yuzhu. "Enhancing green tax measures in Hong Kong : a means of addressing the city's environmental problems." Digital Commons @ Lingnan University, 2010. https://commons.ln.edu.hk/acct_etd/4.

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Nowadays, pressures on the environment are increasing around the world. In particular, Hong Kong, a compact city with a population of nearly seven million, one which has undergone remarkable economic growth over the past few decades, has developed severe environmental problems. It also has deficiencies in its taxation system: a small tax base, for example. In today’s world, “green” taxes have been accepted and applied by more and more countries, especially those in the OECD. However, Hong Kong still has not adequately used the tax tool as an integral part of the government’s anti-pollution str

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15

Scholtz, Esmarie. "A comparative study on the value of accounting for possible relationships between decision variables when solving multi-objective problems." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86601.

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Thesis (MEng)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: The cross-entropy method for multi-objective optimisation (MOO CEM) was recently introduced by Bekker & Aldrich (2010) and Bekker (2012). Results presented by both show great promise. The MOO CEM assumes that decision variables are independent. As a consequence, the question arises: under which circumstances would an algorithm that accounts for relationships between decision variables outperform the MOO CEM? Two algorithms reported to account for relationships between decision variables, the multi-objective covariance ma

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16

Пірус, А. В. "Облік, аналіз і аудит доходів та витрат основної діяльності в галузі будівництва (на прикладі ПП «СЕП «ЕНЕРГО-КОМ»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Pirus.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та контролю доходів та витрат основної діяльності на підприємстві ПП «СЕП «ЕНЕРГО-КОМ» та нормативно-правова база регулювання доходів та витрат. Проаналізовано загальну економічну характеристику підприємства «ПП «СЕП «ЕНЕРГО- КОМ», організацію первинного обліку та особливості формування аналітичного та синтетичного обліку доходів та витрат. Запропоновано шляхи удосконалення обліку, аудиту та контролю доходів та витрат на ПП «СЕП «ЕНЕРГО-КОМ».<br

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Oliveira, Evaneide Barbosa de. "Aprendizado baseado em problemas (problem based learning): a sua importância no ensino da contabilidade." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1433.

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Made available in DSpace on 2016-04-25T18:39:34Z (GMT). No. of bitstreams: 1 Evaneide Barbosa de Oliveira.pdf: 681540 bytes, checksum: 0521a02d04d1029f80a2781303da1990 (MD5) Previous issue date: 2010-11-25<br>The objective of this work is the implementation of a study that allows the analysis of the Problem-based learning (PBL) methodology, to clearly identify the possible contributions to the teaching learning process of Accounting. This study is characterized by the Exploratory Search design to achieves deeply the knowledge of the Problem-based learning (PBL) in such way that can take it a

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18

Rubcova, Tatjana. "Prekių apskaita ir auditas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050524_161737-56219.

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The object of research – goods. The subject of research – accounting and audit. The purpose of research – to review and analyze the main peculiarities of accounting and audit of goods, to describe, analyze and interpretate the problems of accounting and audit of goods, to offer the solution of those problems. The main tasks: �� to analyze the organization of accounting of goods and main innovations regulation in accounting of goods; • to research the problems of rating and valuation of goods; • to analyze the peculiarities of methods of good’s sale; • to make a research in Lithuanian companies

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19

Bloom, Martin Harlod. "Double Accounting for Goodwill- A Problem Redefined." Thesis, The University of Sydney, 2005. http://hdl.handle.net/2123/705.

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The function of accounting is to provide users with useful information in making economic decisions. Information regarding goodwill, a major constituent of the value of many listed companies, is likely to be useful in making decisions relating to those companies. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill showed that none of them has stood the test of time. The current trend towards an impairment paradigm will not resolve the issue satisfactorily because it produces, at best, a partial solution. The

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20

Bloom, Martin Harlod. "Double Accounting for Goodwill- A Problem Redefined." University of Sydney. Business and Economics, 2005. http://hdl.handle.net/2123/705.

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The function of accounting is to provide users with useful information in making economic decisions. Information regarding goodwill, a major constituent of the value of many listed companies, is likely to be useful in making decisions relating to those companies. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill showed that none of them has stood the test of time. The current trend towards an impairment paradigm will not resolve the issue satisfactorily because it produces, at best, a partial solution. The

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21

Pointer, Martha M. "Accounting Doctoral Faculty: Problem, Data, and Solutions." Digital Commons @ East Tennessee State University, 2009. https://dc.etsu.edu/etsu-works/2995.

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The shortage of doctoral-qualified faculty in accounting has been discussed and researched for many years. However, no one solution has been presented, and the problem appears to be getting worse. In the following discussion, the lack of qualified faculty will be documented, the reasons for the few numbers of doctoral students in accounting will be given, and some of the solutions will be presented. All schools in the United States of America that offer doctoral degrees in accounting have been listed on a web site accessible at http://www.etsu.edu/cbat/acctdoc.html. The data on the web site wi

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Pointer, Martha M. "Accounting Doctoral Faculty: Problem, Data, and Solutions." Digital Commons @ East Tennessee State University, 2008. https://dc.etsu.edu/etsu-works/3022.

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23

Вэй, В., та W. Wei. "Актуальные проблемы представления бухгалтерской (финансовой) отчетности в соответствии с МСФО в России и Китае : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/91883.

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Процесс реформирования системы бухгалтерского учета в Китае и России относительно сложен. В процессе реформы бухгалтерского учета в обеих странах исходная система учета не может удовлетворять требованиям экономического развития в связи с изменением национальной системы управления экономикой. Так как Россия и Китай активно участвуют в мировой торговле, то они должны применять единый с другими странами язык финансовой отчетности. В деле гармонизации национальных учетных стандартов развитие МФСО является одним из наиболее важных процессов. Мировые стандарты уже внедряются в российские и китайские

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Mėlinytė-Mėlinauskienė, Inga. "Prekių apskaita ir auditas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060615_135351-61139.

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Analyzing scientific and normative literature and making an empirical research in Lithuanian companies of trading and audit, it is set the particularities of accounting ant audit of goods, main problems of the audit of goods and solution of those problems. The object of research – accounting and audit of goods. The aim of research – systematize, ground and to offer decisions for improvement of accounting and audit of goods after analyzing various aspects of accounting and audit of goods theoretically and practically. The main tasks: 1)after explore scientific and normative literature of subjec

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Lenktienė, Laura. "Tarptautinių apskaitos standartų taikymo problemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100617_120325-08687.

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Magistrantūros studijų baigiamasis darbas, 59 puslapiai, 11 paveikslų, 8 lentelės, 55 literatūros šaltiniai, 8 priedai, lietuvių kalba. RAKTINIAI ŽODŽIAI: tarptautiniai apskaitos standartai, apskaita, problema, reglamentacija, tikroji vertė, apskaitos politika. Tyrimo objektas – tarptautiniai apskaitos standartai. Tyrimo tikslas – išanalizuoti tarptautinių apskaitos standartų taikymo problemas užsienio šalyse ir Lietuvoje bei pateikti pasiūlymus šioms problemoms spręsti. Tyrimo uždaviniai: 1. apibūdinti tarptautinius apskaitos standartus; 2. išnagrinėti tarptautinių apskaitos standartų taikymo

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Hryhorevska, O. O. "Problem issues of accounting and analytical support of organic production." Thesis, BoScience Publisher, 2020. https://er.knutd.edu.ua/handle/123456789/17414.

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The advantages of plow production for sustainable development of the country are substantiated. It is proved that the management system of any business entity directly depends on a properly constructed, organized and functioning information system based on the information generated in the accounting system. One of the objects of accounting is considered –costs, as such, which should be investigated from the standpoint of accounting and analytical support of organic production.<br>Обґрунтовано переваги виробництва плугів для сталого розвитку країни. Доведено, що система управління будь-яким суб

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Пацація, А. Т. "Національна модель обліку та контролю основних засобів у діяльності лікарняних закладів (на прикладі ТОВ «Медичний Центр Медікап»)". Thesis, Діса плюс, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12626.

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У роботі розглядаються теоретичні аспекти обліку, аналізу та внутрішнього контролю основних засобів, особливості обліку основних засобів у ТОВ «Медичний Центр "Медікап"» та напрями вдосконалення, методика перевірки та шляхи підвищення ефективності внутрішнього контролю основних засобів на підприємстві. Проаналізовано результати діяльності ТОВ «Медичний Центр Медікап», забезпеченість та ефективність використання основних засобів. Запропоновано напрями вдосконалення обліку основних засобів у ТОВ «МЦ Медікап», а саме: пропозиції спрямовані на покращення системи документального обліку основ

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Chidiac, Emile. "The problem of taxonomy and conceptual equivalents in terminology : with special focus on Australian accounting terms /." [Milperra, N.S.W. : The Author], 1994. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20031126.113528/index.html.

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Chidiac, Emile. "The problem of taxonomy and conceptual equivalents in terminology: with special focus on Australian accounting terms." Thesis, [Milperra, N.S.W. : The Author], 1994. http://handle.uws.edu.au:8081/1959.7/578.

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This thesis discusses the problem of accounting terminology in the Australian context and investigates the difficulties of lexicography and translation of accounting terms and the disadvantages created by lack of standardised terminology in the Arab World. It has been discovered that accounting terms have various equivalents in ordinary and specialised dictionaries. The translation of terms is so problematical that it is difficult to distinguish between one term and the next. Although the definitions given to some terms may vary from one dictionary to the other, the Arabic equivalents adopted

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30

Jankauskaitė, Rasa. "Tarptautinė prekyba paslaugomis: tendencijos ir problemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20061228_133934-16742.

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The sphere of services started to develop very actively in the last century. Nowadays this sector of economics gained the dominant positions: currently those services compound more than two thirties of the World’s Gross National Product (GNP). Approximately seventy percent of the GNP is obtained in sector of the services. Moreover, this sector is growing much faster (16 percent per year) than trade in services (7 percent per year only). Currently more than seventy percent of the employees are working in the sector of the services, and this part practically contains all the development of emplo

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Liang, Yi. "Capital budgeting decision-making: Database, aggregation and disaggregation methods for a large scale problem." Thesis, University of Ottawa (Canada), 1994. http://hdl.handle.net/10393/6714.

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32

Beaudoin, Cathy A. Agoglia Chris Tsakumis George T. "Earnings management : the role of the agency problem and corporate social responsibility /." Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2805.

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Köthke, Margret [Verfasser], and Matthias [Akademischer Betreuer] Dieter. "Climate change mitigation through forest management, afforestation andavoided deforestation : analysis of accounting approaches / Margret Köthke. Betreuer: Matthias Dieter." Hamburg : Staats- und Universitätsbibliothek Hamburg, 2014. http://d-nb.info/1051935598/34.

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Crisci, Roberto. "Probleme der Fair Value-Bewertung gemäss IFRS 4." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01649458002/$FILE/01649458002.pdf.

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Chidiac, Emile, of Western Sydney Macarthur University, and Faculty of Education. "The problem of taxonomy and conceptual equivalents in terminology: with special focus on Australian accounting terms." THESIS_FE_XXX_Chidiac_E.xml, 1994. http://handle.uws.edu.au:8081/1959.7/578.

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This thesis discusses the problem of accounting terminology in the Australian context and investigates the difficulties of lexicography and translation of accounting terms and the disadvantages created by lack of standardised terminology in the Arab World. It has been discovered that accounting terms have various equivalents in ordinary and specialised dictionaries. The translation of terms is so problematical that it is difficult to distinguish between one term and the next. Although the definitions given to some terms may vary from one dictionary to the other, the Arabic equivalents adopted

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36

Honn, Darla Dawn. "AN EXPLORATION OF THE EFFECTS OF COGNITIVE MISFIT ON THE RELATIONSHIP BETWEEN PROBLEM-SOLVING ABILITY AND ACCOUNTING TASK PERFORMANCE." OpenSIUC, 2011. https://opensiuc.lib.siu.edu/dissertations/316.

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Cognitive ability has been identified as a factor which is associated with accounting expertise, yet little is known about its effects on accounting task performance. The widely-accepted model of accounting performance proposed by Libby and Luft (1993) predicts that cognitive ability influences accounting performance directly and indirectly by affecting task-specific knowledge. Empirical inconsistencies found in these relationships are largely unexplored in the accounting literature, and so a complete understanding of the ability~performance relation remains elusive. The psychology literat

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Chen, Xuanjuan. "Three essays on stock selection ability and agency problem of mutual funds /." View online ; access limited to URI, 2005. http://0-wwwlib.umi.com.helin.uri.edu/dissertations/dlnow/3186899.

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Molina, Llopis Rafael. "NIIF para las PYMES: ¿La solución al problema para la aplicación de la normativa internacional?" Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/114789.

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The IFRS for SMEs is of the size of its scope, a key player in the international accounting harmonization process. After a brief reference to the IASB’s role in this process, this paper makes a description of the steps followed for the issuance of IFRS for SMEs and their relevant characteristics, to continue with a comparative analysis of the main differences with full IFRS. Finally, the document contains some reflections related to the practical difficulties facing the process of implementing international standards and possible solutions, according to the author, be considered.<br>La NIIF pa

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Persson, Elisabet, Mahim Kenani, and Anna Holmberg. "Det dolda problemet : - ett omedvetet förväntningsgap." Thesis, Jönköping University, JIBS, Business Administration, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-248.

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<p>Vad revision innebär är idag inte lagstadgat. Det definieras av FAR som ”att kritiskt granska, bedöma och ge utlåtande om redovisning och förvaltning” (FARs revisions-bok, 2000). Det finns däremot rekommendationer som styr revisorns arbete. Dessa rekommendationers innebörd är dock något allmänheten inte har någon större kännedom om. Detta kan skapa problem mellan revisor och kund som då har skilda förväntningar på vad revisionen ska leda till.</p><p>För att studera dessa skilda förväntningar valde vi att undersöka två separata fall med revisor och respektive kund. Fallen skiljde sig åt stor

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Edlund, Henrik. "Reasons behind presumed low financial reporting quality (FRQ) in China." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-60385.

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China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. They are getting an international competitor, co-operating with foreign companies and it has the latest year been heavily invested in by foreign financiers. Conversely, according to recent research a vast majority of the experts claims that the Chinese companies’ financial reporting disclosure holds a low quality. That these financial reports include plentiful falsified information is disturbing the m

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Uysal, Kinora, and Sandra Vrklevski. "Kreativ redovisning - ett svenskt problem?" Thesis, University of Gävle, Department of Business Administration and Economics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-113.

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<p>Den externa redovisningens uppgift är att förse olika intressenter med information om företagets finansiella situation. Den visar inte bara på hur det har gått för ett företag utan ger också en grund för möjliga investeringar i företaget. Informationen är ett viktigt redskap för företagets intressenter och det blir naturligt för företaget att styra informationen åt de håll som förväntas av omvärlden. Det är då begreppet kreativ redovisning kommer i uttryck. Det kan förklaras med att företag på något sätt förskönar bilden av ett företags prestation som presenteras i form av en årsredovisning

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Barnes, H., D. DZansi, A. Wilkinson, and M. Viljoen. "Researching the first year accounting problem : factors influencing success or failure at a South African higher education institutions." Journal for New Generation Sciences, Vol 7, Issue 2: Central University of Technology, Free State, Bloemfontein, 2009. http://hdl.handle.net/11462/530.

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Published Article<br>Under-performance and failure in first year accounting is a problem experienced in many higher education institutions world-wide as well as in South Africa. Literature shows that the problem is relatively well researched. Most of the research has taken place within the quantitative paradigm and in many cases focused on a search for determinants of possible success and / or failure in the subject or the factors contributing to the situation. The findings of all these research projects are varied and often inconclusive. It also becomes clear that the contexts of the studies

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Lu, Yifei. "Essays on labor power and agency problem: values of cash holdings and capital expenditures, and accounting earnings informativeness." HKBU Institutional Repository, 2015. https://repository.hkbu.edu.hk/etd_oa/205.

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This study consists of two essays. In the first essay, I examine the effect of employee blockholdings on the values of corporate cash and capital expenditures. I find that when employees hold large equity stake in their companies, corporate cash holdings are worth less to outside shareholders and capital expenditures contribute less to shareholder value. The negative effect of employee block ownership on the values of cash and capital expenditures is concentrated in companies with fewer anti-takeover provisions, in companies which pay their employees abnormally high wages, and in companies whe

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Falta, Michael. "Statistical and computational methods to assess uncertainty and risk in accounting." Thesis, Queensland University of Technology, 2005. https://eprints.qut.edu.au/16053/1/Michael_Falta_Thesis.pdf.

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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to p

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Falta, Michael. "Statistical and Computational Methods to Assess Uncertainty and Risk in Accounting." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16053/.

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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to p

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Steyn, Barbara Wilhelmina. "Die indeks-verskil tussen die netto wins na belasting en kontantvloei uit bedryfsaktiwiteite as aanduiding van finansiele probleme by genoteerde industriele maatskappye." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52204.

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Thesis (MBA)--Stellenbosch University, 2001.<br>ENGLISH ABSTRACT: Both the income statement and the cash flow statement of a company provide useful information to the user of financial statements. The net profit after tax in the income statement and the cash from operating activities in the cash flow statement have basically the same transactions as source, however they still differ, because of timing differences between the accrual of income and expenses and the cash receipts or payments thereof, as well as the inclusion of items in the net profit after tax that rather forms part of ca

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Medeiros, Alessandra Salami. "Alternativas para a auditoria independente de estimativas contábeis e saldos afetados por julgamento da administração e como minimizar os problemas da assimetria da informação." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2010. http://hdl.handle.net/10183/30876.

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O ambiente contábil no Brasil experimentou um acelerado processo de aprimoramento, em busca dos atributos demandados pelos usuários das demonstrações contábeis, quais sejam: transparência, comparabilidade com as demais entidades e uniformidade com o mercado externo. De acordo com os últimos pronunciamentos contábeis emitidos, a contabilização das operações deve ser efetuada considerando a essência da operação em detrimento da forma e o exercício do julgamento profissional se faz presente em vários assuntos. Dada a relevância desses impactos nas demonstrações contábeis, o presente estudo tem po

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Liu, Ruonan. "Can Compensation Committees Effectively Mitigate the CEO Horizon Problem? The Role of Co-opted Directors." FIU Digital Commons, 2014. http://digitalcommons.fiu.edu/etd/1575.

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Extant research finds inconclusive evidence about the CEO horizon problem. One possibility is that compensation committees design CEO compensation in a way that discourages retiring CEOs from opportunistic earnings management and R&D reduction. However, compensation committees dominated by co-opted directors may not be as effective as those with fewer co-opted directors in mitigating the CEO horizon problem, because directors co-opted by the CEO tend to bias their decisions in favor of the CEO. I find that compensation committees dominated by co-opted directors are associated with higher CEO c

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Kanapickienė, Rasa. "Įmonių vidaus kontrolės sistema transformacijų procese: kūrimas, raida, problemos." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090408_085042-89042.

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Rinkos sąlygomis kiekviena įmonė siekia užimti ir išlaikyti geriausią rinkos dalį. Viena iš priemonių tai pasiekti – efektyvi įmonės vidaus kontrolė. Stiprėjant konkurencijai, sparčiai plėtojantis ir keičiantis technologijoms, taip pat sudėtingėjant verslo projektams bei didėjant verslo įvairovei, įmonės valdymas tampa vis sudėtingesnis. Todėl ir įmonės vidaus kontrolė tampa vis sudėtingesnė problema. Gera įmonės vidaus kontrolės sistema – vienas iš efektyvios tos įmonės veiklos garantų. Lietuvai įstojus į Europos Sąjungą ir sparčiai augant ekonomikai, organizacijos ieško naujų galimybių, pleč

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Reis, Neto Carlos dos. "Evidenciação das operações com derivativos pelas empresas não financeiras." Universidade Presbiteriana Mackenzie, 2011. http://tede.mackenzie.br/jspui/handle/tede/880.

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Made available in DSpace on 2016-03-15T19:32:28Z (GMT). No. of bitstreams: 1 Carlos dos Reis Neto.pdf: 1762994 bytes, checksum: ee19957e4e03071af1aed766e17e9bc0 (MD5) Previous issue date: 2011-08-02<br>Fundo Mackenzie de Pesquisa<br>The acceleration of the financial crisis in late 2008 impacted currencies and markets so that companies operating derivative hedging purposes other than those they were surprised by sudden changes in their positions. This brought the derivative financial instruments to the center of attention and questioning what the role of accounting in providing information to

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