Log in

Relevant bibliographies by topics / Disclosure in accounting – Botswana / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Disclosure in accounting – Botswana.

Dissertations / Theses on the topic 'Disclosure in accounting – Botswana'

Author: Grafiati

Published: 4 June 2021

Last updated: 11 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 'Disclosure in accounting – Botswana.'

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

Al-Khuwiter, Abdulrahman Mohammad. "Environmental accounting and disclosure in Saudi Arabia." Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55584/.

Full text

Abstract:

Interest in environmental issues has grown in the last three decades. This increase in interest has been attributed, at least in part, to global environmental problems (such as the thinning of the ozone layer global warming deforestation species extinction air, water, and land pollution and toxic waste) and industrial accidents (such as Bhopal in 1984 Chernobyl in 1986 and the Exxon Valdez in 1989). This rise in environmental awareness has resulted in an increase in research relating to the environment in many disciplines including accounting. However, the literature review indicated that rese

APA, Harvard, Vancouver, ISO, and other styles

2

Sudbury, Austin C. "Disclosure in the Presence of Network Effects." The Ohio State University, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=osu1406138525.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

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

Full text

Abstract:

A significant number of studies have pointed to inadequate disclosure of the hedging process by companies of both details of instruments used and the clarity of information. Following the adoption of IFRSs, UK companies started reporting under IAS 32 and 39 from the accounting year beginning from 1st January 2005. This required more relevant information to be disclosed when compared with the requirements of FRS 13 under which UK companies reported prior to 2005. The adoption was consistent with reporting practices of other countries within the EU. This study investigates the extent to which no

APA, Harvard, Vancouver, ISO, and other styles

4

Saleh, Mustafa Mohamad. "Accounting information disclosure and accountability cases from Libya." Thesis, Sheffield Hallam University, 2001. http://shura.shu.ac.uk/20313/.

Full text

Abstract:

Research to date has focused on explaining disclosure and accountability practices mainly in liberal market economies. Accountability and disclosure studies have been embedded in Western/Euro-centric economic and social theories. Although there have been a growing number of theoretical accountability studies, few empirical studies have been conducted to explore the nature of accountability in the public sector and the private sector. Disclosure and accountability practices in non-competitive markets have been given little attention in the literature. The focus of this thesis is to understand i

APA, Harvard, Vancouver, ISO, and other styles

5

Huang, Xiaochuan Pereira Raynolde Khurana Inder K. "Disclosure and dividend policy." Diss., Columbia, Mo. : University of Missouri--Columbia, 2009. http://hdl.handle.net/10355/6779.

Full text

Abstract:

Title from PDF of title page (University of Missouri--Columbia, viewed on Feb 15, 2010). The entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file. Dissertation advisor: Dr. Inder Khurana and Dr. Raynolde Pereira Vita. Includes bibliographical references.

APA, Harvard, Vancouver, ISO, and other styles

6

Elad, Charles M. "Influences on the harmonisation of accounting and disclosure in Cameroon." Connect to e-thesis, 1992. http://theses.gla.ac.uk/811/.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Zha, Jenny. "Voluntary Disclosure of Strategic Alternatives| A Cost-Benefit Analysis." Thesis, University of California, Berkeley, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10151008.

Full text

Abstract:

<p> This dissertation studies a firm’s decision to voluntarily disclose that it is seeking “strategic alternatives,” effectively setting out to explore the potential sale or merger of the company. Firms appear to use these voluntary disclosures to maximize shareholder value and credibly convey private information. Voluntary disclosures of strategic alternatives are associated with a three-day return of +5.8 percent on average. Compared to an entropy-balanced control group with similar characteristics in expectation, disclosing firms that are subsequently acquired experience p

APA, Harvard, Vancouver, ISO, and other styles

8

Choi, Wonik. "Disclosure Tone of the Spin-off Prospectus and Insider Trading." The Ohio State University, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=osu1406213292.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Wang, Rui Ray, and 王睿. "Accounting-based debt covenant tightness and management voluntary disclosure." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46588590.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

CÌ§uÌˆruÌˆk, Turgut. "An analysis of factors influencing accounting disclosure in Turkey." Thesis, University of Exeter, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288000.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Suwaidan, Mishiel Said. "Voluntary disclosure of accounting information : the case of Jordan." Thesis, University of Aberdeen, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337395.

Full text

Abstract:

The focus of this study is the voluntary disclosure of information in corporate annual reports in Jordan, and its objectives are threefold: (1) to evaluate voluntary disclosure practices in the annual reports of Jordanian companies listed on the Amman Financial Market (AFM); (2) to examine the relationship between a number of explanatory variables and the extent of voluntary disclosure; and (3) to investigate the impact of raising equity capital on the AFM on the voluntary disclosure behaviour of companies which raised equity capital on the AFM. The findings of the study revealed that the actu

APA, Harvard, Vancouver, ISO, and other styles

12

Massoud, Hiba Kazem. "International social accounting disclosure : evidence from the petroleum industry." Thesis, University of Nottingham, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.435455.

Full text

APA, Harvard, Vancouver, ISO, and other styles

13

Jadallah, Jadallah Azmi. "Little "r" Restatement Disclosure: Outlets, Timing, and Market Reaction." Kent State University / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=kent1529433790993659.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Craighead, A. Jane. "An empirical investigation of voluntary financial disclosure." Thesis, McGill University, 1995. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=121003.

Full text

Abstract:

This study investigates voluntary disclosure practices in Canadian public companies and how they are affected by the costs and benefits of disclosure, the firm's disclosure position (Gibbins, Richardson and Waterhouse, 1990), and situational factors including earnings performance and changes in corporate strategy. Specifically the study looks at the effect of these variables on the volume and content of disclosure. It also investigates the determinants of disclosure position which are hypothesized to include managerial disclosure beliefs about the costs and benefits of disclosure, and certain

APA, Harvard, Vancouver, ISO, and other styles

15

Watson, Anna Elizabeth. "The voluntary disclosure of accounting ratios : a survey of disclosure practices and an investigation of company characteristics associated with disclosure." Thesis, Northumbria University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245263.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Othata, Onkutlwile. "Management accounting, accountability and organizational change : the case of Botswana firms." Thesis, Sheffield Hallam University, 2002. http://shura.shu.ac.uk/20154/.

Full text

Abstract:

The subject of accountability in organizations is originally and widely understood within the framework of economic rationalization. In particular, accountability in mainstream accounting literature has been assumed to be related to the stewardship function and analyzed within the confines of Principal-Agent theory (Laughlin, 1996). The framework assumes that the transfer of economic resources by the Principal to the Agent gives the Principal rights to demand and get accounts and explanations from the Agent (Gray, 1983). Within the same framework, management accounting is seen as a technically

APA, Harvard, Vancouver, ISO, and other styles

17

Platikanova, Petya. "Essays on the value of accounting disclosure on capital markets." Doctoral thesis, Universitat Pompeu Fabra, 2010. http://hdl.handle.net/10803/7413.

Full text

Abstract:

The purpose of this thesis is to analyze how capital markets interpret accounting disclosure. In three empirical studies, I evaluate the role that accounting disclosure plays in evaluating financial prospects and facilitating pricing decisions. The present thesis contains three essays that analyze the market response to changes in accounting disclosure. I examine the relationship between financial disclosure and stock market reaction in three event studies, after: (1) a company's inclusion in the S&P 500 index (in Chapter 1), (2) the introduction of international accounting standards (IFRS) in

APA, Harvard, Vancouver, ISO, and other styles

18

Elad, Charles Mfontem. "Influences on the harmonisation of accounting and disclosure in Cameroon." Thesis, University of Glasgow, 1992. http://theses.gla.ac.uk/811/.

Full text

Abstract:

Pressures for the harmonisation of accounting practice in Cameroon arose out of UDEAC Acts which had already been incorporated into Cameroon law and required all companies in the Anglophone and Francophone provinces of the country to adopt the OCAM Plan, a variant of the continental European uniform accounting systems. The aim of this study is threefold: (i) to assess whether or not the characteristic features of the OCAM Plan are compatible with indigenous cultural values; (ii) to investigate the implementation problems associated with the OCAM Plan; and (iii) an inquiry into the factors whic

APA, Harvard, Vancouver, ISO, and other styles

19

Lehmensiek, May. "Evaluation of tourism in the Okavango Delta in Botswana using environmental accounting." [Gainesville, Fla.] : University of Florida, 2004. http://purl.fcla.edu/fcla/etd/UFE0008842.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

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

21

Moldovan, Rucsandra. "Three essays on operating segment disclosure." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2015. http://www.theses.fr/2015ESEC0005.

Full text

Abstract:

Cette thèse contient trois essais distincts sur la publication d’information sectorielle que les entreprises européennes ayant plusieurs secteurs opérationnels effectuent en vertu des IFRS 8 Secteurs Opérationnels. Chaque essai vise à améliorer notre compréhension collective sur la politique de communication financière des cadres dirigeants en examinant diverses caractéristiques des informations sectorielles. Le chapitre I, “L’interaction entre la qualité et la quantité des publications sur l’information sectorielle” examine le choix des cadres dirigeants à l'égard de la quantité et de la qual

APA, Harvard, Vancouver, ISO, and other styles

22

Roitto, A. (Artturi). "Factors effecting Corporate Social Responsibility disclosure ratings:an empirical study of Finnish listed companies." Master's thesis, University of Oulu, 2013. http://urn.fi/URN:NBN:fi:oulu-201305201282.

Full text

Abstract:

As Corporate Social Responsibility (CSR) disclosure is becoming more common practise amongst companies, it is valuable to understand the underlying factors involved. The Goal of this thesis is to examine if the factors suggested by previous studies seem to have significance in a Finnish sample composed of 31 listed companies. As an ancillary research question linkage between Corporate Governance recommendation deviations and CSR ratings were examined. The research was executed by utilizing raw data from Thomson ONE Banker financial database, public information available in the 2012 annual rep

APA, Harvard, Vancouver, ISO, and other styles

23

Dewar, Nichola Jane. "An analysis of the quality of environmental disclosures in the annual financial statements of selected South African companies and a suggested environmental reporting model." Master's thesis, University of Cape Town, 1994. http://hdl.handle.net/11427/15970.

Full text

Abstract:

Includes bibliographies and references.<br>Environmental damage has become of widespread concern, so much so that some companies are disclosing environmental information in their annual reports, the traditional medium for communication to shareholders and other users. There is no recognised reporting model or framework for the reporting of environmental information. As a result, these disclosures are often ad hoc, and objective determination of their quality is extremely difficult. Furthermore, to the writer's knowledge, no survey of environmental disclosures has been conducted in South Africa

APA, Harvard, Vancouver, ISO, and other styles

24

bin, Ramli Mohd Ismail. "Disclosure in annual reports : an agency theoretic perspective in an international setting." Thesis, University of Plymouth, 2001. http://hdl.handle.net/10026.1/2585.

Full text

Abstract:

Over the recent years 'transparency' or better information disclosure has been the buzzword of various corporate governance bodies due to the failures of the system of corporate governance, which arise from an agency relationship. However, there are arguments by 'free market' advocates suggesting that information is voluntarily disclosed. This study discusses and compares the disclosure of information relating to directors' behaviour in the United Kingdom, Canada, the Netherlands, France, Germany and Sweden. These countries were selected because they represent the developed countries with diff

APA, Harvard, Vancouver, ISO, and other styles

25

Farrington, Sukari. "The Effect of Corporate Social Responsibility Investment and Disclosure on Cooperation in Business Collaborations." Thesis, University of South Florida, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10642038.

Full text

Abstract:

<p> I experimentally examine whether disclosure of corporate social responsibility (CSR) investment facilitates cooperation in business collaborations. Business collaborations are essential for firms to maintain their competitive advantage. However, half of all ventures fail. A major reason for this high failure rate is a lack of cooperation among business collaboration partners, known as relational risk. Findings suggest that CSR disclosure leads to greater CSR investment, but does not result in an overall higher level of cooperation. However, CSR disclosure moderates the link between CSR inv

APA, Harvard, Vancouver, ISO, and other styles

26

Cooke, T. E. "An empirical study of financial disclosure by Swedish companies." Thesis, University of Exeter, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.234131.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Lee, Ju Hyun. "Selective disclosure : the case of the Korean securities market." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/998/.

Full text

Abstract:

Korea adopted Regulation Fair Disclosure (FD) in November 2002. Regulation FD, designed with a goal of levelling the playing field among market participants, has created considerable debate among practitioners and academics. This thesis examines the effect of Regulation FD on the Korean securities market, using a large sample of 161,343 forecast-year observations and 2,311 firm-year observations from 2000 to 2007. We uncover four main sets of findings. First, we find that analysts' forecast accuracy has increased after the adoption of Regulation FD. We attribute this finding to the improved qu

APA, Harvard, Vancouver, ISO, and other styles

28

Mercer, Maureen Ann. "The credibility consequences of managers' disclosure decisions." Access restricted to users with UT Austin EID Full text (PDF) from UMI/Dissertation Abstracts International, 2001. http://wwwlib.umi.com/cr/utexas/fullcit?p3038189.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Tan, Chyi Woan. "Accounting for financial instruments : an investigation of preparer and user preference for fair value accounting /." Access via Murdoch University Digital Theses project, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20051011.123944.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Hui, Kai Wai. "Management forecast strategy and CEO disclosure credibility /." view abstract or download file of text, 2004. http://wwwlib.umi.com/cr/uoregon/fullcit?p3136421.

Full text

Abstract:

Thesis (Ph. D.)--University of Oregon, 2004.<br>Typescript. Includes vita and abstract. Includes bibliographical references (leaves 89-93). Also available for download via the World Wide Web; free to University of Oregon users.

APA, Harvard, Vancouver, ISO, and other styles

31

Mosigi, Wilson. "Role and procedures of natural resources accounting (NRA) : an NRA framework for Botswana." Master's thesis, University of Cape Town, 2000. http://hdl.handle.net/11427/5737.

Full text

Abstract:

Bibliography: leaves 53-56.<br>This paper aims to show the role that NRA can play in environmental and economic accounting, and the procedures that need to be followed when carrying out natural resources accounting. The paper first reviews the SNA and its shortcomings regarding the treatment of the environment and natural capital. This is done by looking at the SNA classification of assets and examining how far environmental attributes are accounted for. Then the paper proposes the use of NRA to correct the deficiencies of the SNA Satellite accounts are suggested for resource based sectors in

APA, Harvard, Vancouver, ISO, and other styles

32

Osinubi, Igbekele. "Institutional determinants of mandatory disclosure in annual reports of Nigerian listed companies." Thesis, University of Essex, 2015. http://repository.essex.ac.uk/16533/.

Full text

Abstract:

Factors that determine the level and variation in disclosure have been a matter of considerable interest and importance to policy makers and the financial reporting community. Existing studies have not well established the impact of institutions on corporate disclosure because of their macro-level analysis. This thesis investigates the association between firm-level institutional factors and the level of mandatory disclosure in annual reports of Nigerian listed companies. It argues that accounting standards provide the definition of legitimate methods for use in presenting financial statements

APA, Harvard, Vancouver, ISO, and other styles

33

Sayre, Todd Lamson. "The contract selection effects of performance evaluation error and disclosure policy: An application in public accounting." Diss., The University of Arizona, 1994. http://hdl.handle.net/10150/186971.

Full text

Abstract:

When faced with various contract options, better workers self-select to those that pay according to performance (Salop and Salop 1976; Demski and Feltham 1978; Guasch and Weiss 1980; Chow 1983; Waller 1985; Waller and Chow 1985; Dillard and Fisher 1990). Similarly, this study suggests that public accounting firms, characterized by up-or-out contracts where workers are promoted or terminated based on the relative rank of their performance, design contracts that will attract better workers. This study hypothesizes that a low-skill worker's expected value of an up-or-out contract: (Hypothesis H1)

APA, Harvard, Vancouver, ISO, and other styles

34

Thi, Thu Thao D. (Duong). "The effect of corporate social responsibility disclosure on corporate financial performance:evidence from Vietnamese large listed firms." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201806062518.

Full text

Abstract:

Corporate social responsibility (CSR) is gradually turning into a critical issue in business management. Over the decades, both theoretical and empirical literatures were concentrated on studying the effect of CSR on corporate financial performance. However, the results have been ambiguous and inconsistent. The purpose of this master thesis is to examine the relationship between CSR disclosure and Corporate Financial Performance in Vietnamese large listed firms, both on short-term and long-term profitability for a period of three years, from 2014 to 2016. Focusing the study in Vietnam helps to

APA, Harvard, Vancouver, ISO, and other styles

35

Von, Hase Niels Nikolaus. "A study of the disclosure policy effect on information asymmetry and analyst behaviour in South Africa." Master's thesis, University of Cape Town, 2005. http://hdl.handle.net/11427/5621.

Full text

APA, Harvard, Vancouver, ISO, and other styles

36

West, Darron. "A review of disclosure in the annual financial reports of life insurance companies in South Africa." Master's thesis, University of Cape Town, 1999. http://hdl.handle.net/11427/9906.

Full text

Abstract:

Includes bibliographical references.<br>The globalisation of the South African economy and the recent corporate activity involving South African life insurance companies has renewed interest in financial reporting by these companies. There has been little development in guidance on reporting for long term insurers in South Africa since 1994 when AC121 "Disclosure in the Financial Statements of Long-Term Insurers" was published. South African life insurance companies have also fared poorly in recent Excellence in Financial Reporting surveys. Revisions to the reporting requirements of life insur

APA, Harvard, Vancouver, ISO, and other styles

37

Chen, Jennifer Ching-Kuan. "ACCOUNTING DISCLOSURE AT THE ORGANIZATION-SOCIETY INTERFACE: A META-THEORY AND EMPIRICAL EVIDENCE." Doctoral diss., University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2076.

Full text

Abstract:

This dissertation consists of three studies related to accounting disclosure at the interface of the organization and society. The first study investigates the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory and integrates these theories into a more cohesive meta-theory of the organization-society interface. The second study examines whether a corporation's charitable contributions represent a corporate social performance strategy or a legitimation strategy. More specifically, study two investigates, from two competing per

APA, Harvard, Vancouver, ISO, and other styles

38

Henderson, Elsie. "Users' Perceptions of Financial Statement Note Disclosure and the Theory of Information Overload." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10150219.

Full text

Abstract:

<p> The purpose of financial statement note disclosures is to provide additional, relevant information useful for decision-making. There has been a significant increase in financial statement note disclosure over time, which has resulted in concerns there is now information overload in these note disclosures and there are questions about the relevance of some financial statement note disclosures. The purpose of this qualitative, embedded, single-case study was to determine financial statement note disclosure users’ perceptions about notes (i.e., relevance and use in decision-making; re

APA, Harvard, Vancouver, ISO, and other styles

39

Wallin, David Ernest. "Alternative economic institutions to motivate managerial disclosure of private information: An experimental markets examination." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/185019.

Full text

Abstract:

A central consideration in constructing a theory of the firm is the divergent preferences of managers and investors. Managers have incentives to take actions (shirk, consume perquisites) not in the best interests of the firm. Accounting reports are a primary method by which managers make assertions about their actions or the results of their actions. Auditing is a mechanism by which managers can purchase external verification of their disclosures. This dissertation develops the demand for auditing in two multiperiod environments. The first environment allows the manager to disclose with impuni

APA, Harvard, Vancouver, ISO, and other styles

40

Campbell, David. "Causes of variability in social disclosure in corporate reports." Thesis, Northumbria University, 2002. http://nrl.northumbria.ac.uk/3076/.

Full text

Abstract:

Legitimacy theory as an explicator of longitudinal and cross-sectional variability in social and environmental disclosure is explored using a content analysis based method. Annual corporate reports are examined for ten UK FTSE 100 companies in five sectors over the year 1974 to 2000 by extracting word count data into the three categories of employee welfare, community and environmental disclosure. Eight hypotheses are generated, some of which are adapted from previous studies, to ''test for'' legitimacy theory. Three hypotheses test for intersectoral difference by disclosure category, three te

APA, Harvard, Vancouver, ISO, and other styles

41

Zhou, Gong Jun. "The influence of shareholder structure reform on the disclosure of accounting information." Thesis, University of Macau, 2010. http://umaclib3.umac.mo/record=b2147746.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

Bellora, Lucia. "Accounting and innovation: evidence from external disclosure and internal management control systems." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-119929.

Full text

Abstract:

This dissertation is composed of three research papers that deal with the topic of “accounting and innovation” and provide evidence for the area of innovation from two accounting perspectives, i.e., the external disclosure perspective and the internal management control system perspective. The disclosure perspective is addressed in the first paper. Using content analysis, it examines the innovation capital disclosure characteristics, i.e., disclosure quantity and quality, in intellectual capital statements of 51 European for-profit firms. Additionally, the relationship between innovation capi

APA, Harvard, Vancouver, ISO, and other styles

43

Williams, Shaun Leigh Mitchell. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region." Murdoch University, 1998. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070831.125328.

Full text

Abstract:

Through the juxtaposition of political economy theory and an in-depth empirical analysis, this study provides hrther insights into the understanding of variables that explain variations in voluntary environmental and social accounting disclosures (VESAD) across national and regional boundaries. Factors from three classes of Thomas (1991) classification schema, the organizational attribute (organizational size and economic performance), business environment (industry type) and societal variable (culture, political and civil, system, legal system, level of economic development and equity market)

APA, Harvard, Vancouver, ISO, and other styles

44

Ellabbar, K. A. "Capital market and accounting disclosure in emerging economies : the case of Libya." Thesis, University of Salford, 2007. http://usir.salford.ac.uk/14896/.

Full text

Abstract:

Building a liberal economy requires fulfilling some major conditions that are necessary for its proper operation. In order to have a healthy economy there is a need to have a variety of financial markets, such as money and capital markets. The capital market consists of two main markets; the primary and the secondary markets.

APA, Harvard, Vancouver, ISO, and other styles

45

Wallace, R. S. O. "Disclosure of accounting information in developing countries : A case study of Nigeria." Thesis, University of Exeter, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.378237.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Nixon, Catherine Ann. "Accounting for 'disclosure' : lesbian parents' identity management in home and school contexts." Thesis, Sheffield Hallam University, 2011. http://shura.shu.ac.uk/20126/.

Full text

Abstract:

This qualitative research explores working-class (educated) lesbian parents' identity management strategies within home and school contexts. Following an evaluation of epistemological debates and social science approaches to theorizing 'self, I highlight the utility of a feminist social constructionist approach to research, and the centrality of language and discourse in the constitution of lesbian parents' subjectivities. This work is informed by poststructuralist, feminist and psychological theories of identity and subjectivity and I take a 'relational approach' to explore ways in which hist

APA, Harvard, Vancouver, ISO, and other styles

47

Vural, Derya. "Disclosing the Books : Evidence on Swedish publicly listed firms' accounting disclosure practices." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-318594.

Full text

Abstract:

Disclosure of accounting information is crucial in facilitating efficient contracts in the publicly listed firm and in reducing information asymmetries in capital markets. A well-known perception in disclosure literature is that, as the separation between managers and owners increases, so does the demand for publicly available disclosure. Many publicly listed firms around the world are controlled by a few large owners that obtain information through their insider positions in the firm. Thus, variations in ownership structures have a considerable effect on how firms’ disclosure practices are re

APA, Harvard, Vancouver, ISO, and other styles

48

Adekemi, Deborah Adeola. "Strategy and business model disclosure in corporate annual reports : a study of UK Listed Companies." Thesis, University of Essex, 2018. http://repository.essex.ac.uk/23425/.

Full text

Abstract:

The UK Companies Act 2006 has made it a legal requirement for companies, since October 2013, to disclose their 'Strategy' and 'Business Model' as part of their annual report. The Act, however, does not define what is meant by the two terms. This means that the content of the disclosure remains at the discretion of managers. Prior to this, the UK 2010 Corporate Governance Code required companies to disclose their Strategy and Business Model. The Code, however, is based on a 'comply or explain' approach. This study contributes to the understanding of the disclosure of Strategy and Business Model

APA, Harvard, Vancouver, ISO, and other styles

49

Asfandyar, S. (Safia). "The effect of Corporate Social Responsibility (CSR) disclosure on the cost of debt in the textile industry." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201811072983.

Full text

Abstract:

Corporate social responsibility, CSR is the requirement for firms to take responsible actions towards the environment and society which are beyond their traditional roles and legal obligations. CSR has received much significance and firms are expected to announce CSR activities in the form of CSR disclosure. CSR is also claimed to be a waste of scarce resources making it unattractive to managers. The study looks at the textile industry which is extensively export-aligned, cost-sensitive and labor-intensive and faces criticism and scrutiny for its ill effects on societal welfare. Therefore,

APA, Harvard, Vancouver, ISO, and other styles

50

Zhang, Yunyan. "Firms’ Disclosure Policies and Capital Investment Constraints: Evidence from Reg FD." The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1312309779.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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!