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Dissertations / Theses on the topic 'Export Earnings'

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Published: 3 June 2025

Last updated: 31 July 2025

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1

Ndzinge, Victoria. "Botswana's commodity concentration and export earnings." Master's thesis, University of Cape Town, 2003. http://hdl.handle.net/11427/14976.

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Includes bibliographical references.<br>Commodity concentration has been regarded as a major factor contributing to short-term instability in export earnings experienced by developing countries. This paper investigates the degree of export instability in Botswana's exports. It also considers whether commodity concentration is a source of instability in Botswana's export earnings. Findings found that Botswana's export instability is relatively high compared to other countries. In addition commodity concentration was found not to be the main source of instability in export earnings for the case

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2

Smith, Margaret. "Export earnings instability in Brazil, 1953-1983." Thesis, McGill University, 1987. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=75668.

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The central focus is on the testing of the causes and effects of export earnings instability in Brazil, 1953-1983. While Brazil has been included in some cross-sectional studies of fluctuations in export earnings, it has not been the subject of a case study, as is provided here. We test the traditional theory which stipulates that increased diversification of exports will decrease export earnings instability, and that in turn, a decrease in export earnings instability will enhance economic growth. While we do find that export diversification in Brazil did result in lower export earnings instab

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3

Whyte, Sashana. "Essays on the impact of export earnings instability on growth, investment, the balance of payments and external debt in the Caribbean." Thesis, University of Kent, 2017. https://kar.kent.ac.uk/66355/.

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This thesis contains four essays that investigate export earnings instability in the Caribbean. The investigation of this topic begins by exploring the causes of export earnings instability and extends to the impact this has on key macroeconomic variables in the economies of Caribbean countries, namely growth; investment; the balance of payments, and external debt. The first essay focuses on calculating the level of export earnings instability, exploring which group of exports contribute most to the level of instability and investigating the causes of export earnings instability for 15 Caribbe

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4

Hsu, Pei Hui. "Do Financial Expert Directors Affect the Incidence of Accruals Management to Meet or Beat Analyst Forecasts?" Thesis, University of Oregon, 2013. http://hdl.handle.net/1794/13220.

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Evidence that firms adjust accruals to just meet or beat analyst forecasts is pervasive. However, the implications for earnings quality are not clear. Managers can use this practice either to mislead investors, resulting in lower quality earnings, or to signal future earnings growth and thereby improve the decision usefulness of earnings. Assuming that boards are concerned about providing higher quality financial information and that they can discern the proper earnings signal, they should discourage managers from adjusting earnings to beat the analyst forecast target if such adjustment dimini

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5

XIE, QING-LIANG, and 謝清亮. "Export earnings instability and economic growth:an empirical study of Taiwan." Thesis, 1990. http://ndltd.ncl.edu.tw/handle/82585592545468848468.

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6

Sidabutar, Hiras. "An investigation of the impacts of domestic log processing and log export restrictions on Indonesia's export earnings from logs, lumber, and plywood." 1988. http://catalog.hathitrust.org/api/volumes/oclc/20494844.html.

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7

Al-Atrash, Hassan Muhammad. "Commodity concentration, export earnings instability, and growth a vector autoregression analysis of selected developing countries /." 1990. http://catalog.hathitrust.org/api/volumes/oclc/29424975.html.

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8

Murillo-Martinez, Carlos G. "An analysis of Costa Rican export earnings under the Caribbean Basin Economic Recovery Act (CBERA)." Thesis, 1988. http://hdl.handle.net/1957/26869.

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This Thesis explores the possibility of increased export and export earnings stability for Costa Rica after the implementation of the Caribbean Basin Economic Recovery Act (CBERA) or Caribbean Basin Initiative (CBI). It was expected that this policy would not only increase trade and exports for some developing nations in the Caribbean but also promote development and economic stability. An export earnings model was calculated using the deflated export earnings to the U.S. and fitting a time trend equation by OLS to calculate the residuals. These residuals were then transformed to develop a ris

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9

Gnepa, Tahi Jacques. "The impact of diversification on export earnings stability the case of Ivory Coast, 1960-84 /." 1989. http://catalog.hathitrust.org/api/volumes/oclc/21744711.html.

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Thesis (Ph. D.)--University of Wisconsin--Madison, 1989.<br>Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 160-172).

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10

Wang, Wan-Chien, and 王宛千. "The factors that affect the earnings of the listed export-oriented and local domestic companies and policy effects." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/35419115659597033562.

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碩士<br>國立臺灣大學<br>經濟學研究所<br>96<br>Because of the limited area of Taiwan and a deficiency of natural resources, international trade activities play an important role in Taiwan,s economic development. During the process of economic development, local domestic industries that satisfy domestic needs in Taiwan and export-oriented industries that offer commodities to foreign markets are the main factors that push economic growth in Taiwan. Considering direct trade activities, this paper would like to discuss which factors affect the variation of earnings in the two different industries. This

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11

Lena, Peter Damian. "Instability of export earnings and its impact on domestic investment and economic growth a case study of twenty-three countries in the Asian region, 1971-1986 /." 1989. http://catalog.hathitrust.org/api/volumes/oclc/29402727.html.

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12

Wu, Yi-Shian, and 吳怡嫻. "Base on the earnings quality to explore the information content of quarter earnings." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/43414322721645026841.

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碩士<br>輔仁大學<br>管理學研究所<br>95<br>Financial statements is one of the major information sources for investors to make their decisions. Many of studies confer earnings announcement. But in the GAAP the financial statement can not appear performance of the corporate. So the research will use the new information to take the performance of corporate that is cash flow from operating. The statement of cash flow isn’t according to the GAAP, cash flow from operating appear the real performance. So this study is to investigate the correlation between unexpected earnings and stock price under the past ea

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13

lu, hui-chun, and 呂惠君. "Explore the goal of earnings management for tax income." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/09887542685425747332.

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碩士<br>逢甲大學<br>會計所<br>100<br>This study is to explore whether non-public issuance use corporate taxable income as management objectives, and the possible methods using as earnings management tools? This means whether the company management uses the surplus management to reduce the company’s pretax net income in order to maintain a stable tax income to achieve the tax saving effect. And to further explore, the tax authority use what types of approaches to management earnings in order to avoid the large volatility magnitude of earnings causing the tax authorities for further checks, and a higher

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14

Chang, Wen-Jie, and 張文潔. "Explore the Detection Capability of Earnings Management Models to Identify Fraud." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/38164381712933020080.

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碩士<br>中國文化大學<br>會計學系<br>103<br>In previous studies, the fraud firms are often manipulating earnings management in order to achieve the goals set by the company. So the earnings management has been considered directly related to the fraud. In the past, the earnings management literature explore detecting earnings management has many contributions; Dechow, Sloan, and Sweeney (1995) proposed Modified Jones Model mode is the most representative. In recent years, Dechow, Hutton, Kim, and Sloan (2012) propose a new test model, taking into consideration the effect of the reversal of nondiscretionary

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15

Luo, Pei-Jhen, and 羅珮甄. "The Study of Earnings Management behavior before the expiry of Lockup period." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/56729980744979398098.

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16

LU, WEN-SHU, and 呂文舒. "The Association between the Composition of Experts of Audit Committee and Earnings Quality." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/88886026610802671690.

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碩士<br>東海大學<br>會計學系<br>105<br>The audit committee is subordinate to the board of directors, whose main function is to ensure the earnings quality of the company. In recent years, a series of well-known enterprises in home and abroad have occurred in the management of financial fraud. According to the U.S. Sarbanes-Oxley Act of 2002 and our relevant norms, both of them have increased financial experts in the audit committee, in hoping to strengthen the the execute efficiency of board of directors by their professional background. Thus, it is clear that the importance of the audit committee exper

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17

Wu, Hsin-Yi, and 吳欣怡. "The Number of Accounting Experts on the Audit Committee and Real Earnings Management." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/45717853784462564623.

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碩士<br>臺灣大學<br>會計學研究所<br>98<br>Board of directors is the main governance mechanism of a company. The main purpose of audit committee is to ensure the quality of financial statements. After the Enron Corp., several high-profile accounting scandals occurred; the expertise of audit committee has received much attention. The Taiwan Securities and Exchange law requires at least one of the audit committee members to be an accounting or financial expert, which came into effect in 2007, hoping to reinforce the operation efficiency of audit committee by their experience. A growing number of firms are ap

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18

Huang, Tzu-Chi, and 黃姿綺. "The Association between Diversification and Earnings Management in Affiliated Business Group: The Impact of Auditor Industry Expert." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/6ze8hf.

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碩士<br>淡江大學<br>會計學系碩士班<br>106<br>After the adoption of IFRS in Taiwan, companies used consolidated statements to replace individual statements as the main financial statement. This study explores whether the industrial diversity of group affiliated companies affect the earnings management decisions when consolidated statements are prepared. The empirical results show that group companies with industrial diversity have greater earnings flexibility, whether it is accrual-based earnings management or real earnings management. In addition, if industrial diversity is divided into relevant and non-re

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19

Chang, Tsai-feng, and 張彩鳳. "To Explore the effect of Foreign Investment on the Earnings Quality from Tax Perspective." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/9kymjp.

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20

Wang, Yi-Fang, and 王怡方. "The Relation between the Number of Accounting Experts on the Audit Committee and Earnings Management." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/33541448658637720896.

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碩士<br>國立臺灣大學<br>會計學研究所<br>101<br>Audit committee is one of the most important mechanism among all the functional committees of board of directors to supervise the quality of financial statement. After Sarbanes-Oxley Act had been enacted in the United States, the financial experts on audit committee had gained more attentions and also expected to enhance the efficiency of the control function within the audit committee. In 2006, The Securities and Exchange Law was enacted to require at least one financial or accounting expert on the audit committee for all the listed companies. In 2007, several

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21

Hsu, Heng-Kuei, and 許恒魁. "To Explore the Company’s Earnings Quality with Overlapping Membership between Compensation Committee and Audit Committee." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/40835436573099043424.

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碩士<br>國防大學<br>財務管理學系<br>104<br>This study focused wether overlapping members affect company earnings quality, and further explores the impact of member transfer. The aim of Compensation Committee is to rationalize mamager’s compensation, and company set up Audit Committee to monitor its earnings quality. Therefore, when company hires the same member at Compensation Committee and Audit Committee (overlapping members), the conflicting purpose of above two commitees will injure the company earnings quality, or knowledge spillover effect improves earnings quality. By various statistical tests, the

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22

Chen, Hui-Wen, and 陳惠文. "The Impact of Overlapping Financial Experts on CEO Compensation, Pay-Performance Sensitivity, and Earnings Management." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/64283019449907256627.

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碩士<br>國立臺灣大學<br>會計學研究所<br>101<br>The purpose of this study is to examine the impact of overlapping financial experts on CEO compensation, pay-performance sensitivity, and earnings management. The results support Chang et al. (2012) that financial experts sitting on both compensation and audit committees have an association with discretionary accruals and take conservative action by awarding CEO less equity-based compensation to reduce monitoring cost. Furthermore, the results show that the number of outside directorships held by overlapping directors has a positive relation with incentive-base

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23

李佳臻. "Using Data Mining Techniques to Explore the Association Rules Between Earning Quality and Corporate Governance." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/76081436245133494398.

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碩士<br>國立彰化師範大學<br>會計學系<br>104<br>The biotech industry has become famous recently and is viewed as the second electronic industry. It’s much similar to electronic industry but sort of different. As biotech industry has long life cycle, intensive input and risky research process. According to these features, biotech industry is not an ideal investment to investors. Our purpose is to construct a useful direction for investors by using data mining technique, which includes decision tree C5.0 and Apriori approaches to find out the implied relationship between earnings quality and corporate governan

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24

CHEN, YI-RU, and 陳怡如. "Explore the Relationship between Firms Characteristics, Earnings Management and Cumulative Abnormal Returns for the Public Employees Pension Fund Investment." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/zxjjr9.

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碩士<br>國防大學<br>財務管理學系<br>102<br>Corporate earnings management may be based on capital market incentives, debt contracting incentives, contracts reward incentives and other reasons. Outside investors and creditors are comparatively weaker than managers in the aspect of receiving information.This research analyzed the relations between abnormal returns and characteristics of listed and OTC companies in Taiwan under earnings management, providing investors a more comprehensive reference information on investment options, in order to prevent investors from being misguided by earnings management fin

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25

LIAO, PAO-YUAN, and 廖保源. "Explore the Relationship between Earnings,stock value,Corporate Governance and Executive Compensation for the Public Employees Pension Fund Investment." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/p85b3n.

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碩士<br>國防大學<br>財務管理學系<br>104<br>Research on executive compensation is extending from the agency theory that derived from Jensen and Meckling (1976). Corporate Governance began to receive attention because of Enron event outbreak in United States 2002,and after that, the native large-scale illegal Group scandal event like Procomp, Li-Bar Verdict and Summit Computer Technology occured.And Executive Compensation become the direction that native and abroad scholars explore for. By empirical research to understand the impact of the development of management compensation factor to interconnected int

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26

TOU, WEN-TSE, and 竇文澤. "Explore the Relationship between Impairment of Assets, Earnings Information and Cash capital increase for the Public Employees Pension Fund Investment." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/de4gqm.

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碩士<br>國防大學<br>財務管理學系<br>104<br>Cash capital increase is one way companies raise long-term funds in the stock market in order to compete for limited funds enterprise IT managers will disclose earnings to investors to present the investment value of the company, in addition, managers may also through accounting methods choice to enhance the company's value and SFAS No. 35 "accounting for the impairment criteria" requires companies to change as the business environment at any time assess the value of corporate assets, and so can be found hidden in the company's balance sheet potential the loss, w

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27

Ruan, Yu-Fang, and 阮郁方. "Application of the Theory of Planned Behavior, Ethical Orientation, Organizational Commitment to Explore the Intention of Managers in Earning Management." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/qgweuu.

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碩士<br>國立彰化師範大學<br>會計學系<br>105<br>In recent decades, the accounting scandal has made the issue of earnings management gradually important. In the past, the researchers often use discretionary accruals as earning management indicator, and rather than explore the psychological factors of earnings management intention. This study is based on the theory of planned behavior(TPB) proposed by Ajzen (1985), and combines the moral orientation and organizational commitment to explore the earnings management intention of managers.The sample is taken from the managers in Taiwan, and 108 valid questionnaire

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