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Dissertations / Theses on the topic 'Impact on the theory of capital accounting'

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Published: 28 May 2022

Last updated: 31 July 2025

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1

Петренко, Н. І. "Вплив сутності капіталу на теорію бухгалтерського обліку". Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/62123.

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Історично склалося так, що поняття капіталу є неоднозначним і має багато варіантів свого трактування. З точки зору економістів капітал розглядається як актив, і серед вчених, які досліджували даний об’єкт, найчастіше зустрічається його ототожнення з багатством, грошима, засобами виробництва, майном або ж з одним із факторів виробництва. Тоді як з облікової точки зору “капітал” розглядається як пасив, тобто як джерело утворення того активу, який мають на увазі економісти.

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2

Yasotharalingam, Lingesiya. "Capital budgeting theory and practices." Thesis, Kingston University, 2016. http://eprints.kingston.ac.uk/34118/.

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Capital budgeting is crucial in order for companies to sustain themselves, survive and flourish in markets and to increase shareholders' wealth. Nonetheless, decisions on capital budgeting are critical owing to the influence of uncertainty factors and dramatic changes in the environment milieu. Capital budgeting practices vary from country to country, from company to company and from project to project. Although many studies have been conducted in developed countries, there is a dearth of studies in emerging economies. Therefore, aims of this study were to investigate the prevalent choice of c

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3

Melendez, D. (Daniel). "The impact of intellectual capital on firm’s performance." Bachelor's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201705061712.

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4

Stovall, Olin Scott. "Accounting for Human Resources: Implications for Theory and Practice." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3026/.

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Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have future benefits. Some researchers suggest that any discipline must modify its language in order to in

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5

Rajab, Bassam. "Corporate risk disclosure : its determinants and its impact on the company's cost of equity capital." Thesis, Edinburgh Napier University, 2009. http://researchrepository.napier.ac.uk/Output/3744.

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Risk disclosure has received considerable interest and attention in recent times. The aim of this research is to examine risk information disclosure in annual reports with the aim of establishing trends. Further, this research empirically examines the influence of four firm factors on the level of risk disclosure in the annual reports. These factors are firm size, leverage, industry and US-dual listing. In addition, the research examines the association between risk disclosure and the company's cost of equity capital (and information asymmetry) after controlling for firm size and market beta.

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6

Calegari, Michael Joseph. "The impact of capital gains taxation on asset prices, realization behavior, and trading volume." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/290594.

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The lock-in effect discourages investors from switching investments in a portfolio that is no longer optimal. It is possible, however, that the negative impact of the lock-in effect on gain realizations can be offset by the positive impact of capital gains taxes on the demand for risky assets when losses are not subject to special restrictions. While previous studies have examined the impact of the lock-in effect of current capital gains taxes on realization behavior (e.g., Feldstein, Slemrod, and Yitzhaki, 1980; Burman and Randolph, 1994) and the impact of the variance-reduction effect of fut

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7

Fernando, Guy D. "The impact of audit quality on cash incentive compensation and cost of capital." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available, full text:, 2007. http://wwwlib.umi.com/cr/syr/main.

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8

Rinkoff, Marci B. "The Impact of Mindfulness Based Interventions on the Psychological Capital of Leaders." Thesis, Pepperdine University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10604966.

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<p> This mixed method study examined the relative impact of virtual and classroom-based mindfulness training on the psychological capital (PsyCap) of leaders. The control group (n = 9) and the experimental group (n = 15) participated in an 8-week program and completed pre and post-assessments PsyCap levels. A virtual program was delivered to the control group. A classroom based program was delivered to the experimental group. The experimental group exhibited significant improvement in all four psychological traits which make up the PsyCap construct: efficacy, hope, resilience and optimism. The

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9

Lusch, Stephen John. "The Impact of Financial Constraints on the Relation between Investor-Level Taxes and Capital Structure Decisions." Diss., The University of Arizona, 2014. http://hdl.handle.net/10150/316892.

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This study addresses the question of whether the relation between investor-level taxes and a firm's capital structure decisions varies predictably with financial constraints. Using the setting of the 2003 reduction in individual tax rates for ordinary income, dividends, and capital gains, this study documents that constrained firms decrease their debt use in response to the 2003 tax cuts, while unconstrained firms increase their debt use over the same period. I find these effects are only evident among firms with relatively high individual ownership, which is the group of firms that theory sug

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Stocks, Morris H., and Martha M. Pointer. "An Examination of the Impact of Alternative Accounting Procedures on Risk-Taking Behavior: A Test of Prospect Theory." Digital Commons @ East Tennessee State University, 2009. https://dc.etsu.edu/etsu-works/2988.

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Many business decisions which use accounting information are made under conditions of uncertainty and are biased, in part, on relative gains and losses. Therefore, accounting settings appear to be a particularily appropriate setting to test the predictions of prospect theory. To date, little accounting research has been conducted which has used prospect theory as its theoretical foundation. Using a discount period decision under risk, practicing accountants were asked to indicated he likelihood of making an inventory payment. The results of the study provide limited support fo prospect theory

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Morsfield, Suzanne Gail 1960. "The impact of tax and financial reporting concerns on lessee firms' lease-type decision: Capital, operating, and synthetic leases." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288894.

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This project clarifies previous ambiguity about the role of tax and financial reporting concerns in lessee firms' lease-type decisions. A private data set provided by anonymous lessor firms is used to accurately identify for the first time the lessee's lease-type and its use of related tax deductions. This project also considers for the first time the role of hybrid lease products such as the synthetic lease in managers' ability to balance firms' tax versus financial reporting concerns. Prior research even in the period after synthetic leases were introduced to the market relied on noisy publi

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12

Abramovitz, Alexandra M. "Are Women Impact Players? The Effect of Female Executives on Firm Performance and Capital Structure." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/407.

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This paper examines the relationship between female participation in top management and firm performance and capital structure. Additionally, we assess whether this relationship differs at Female Friendly versus Non-Female Friendly firms. Today, women account for nearly half of the total labor force, but constitute less than one tenth of Fortune 500 Top Earners. This warrants further exploration, and thus, we hope to understand the impact gender has on firm value. After controlling for industry, size, age, leverage, and other firm specific measures, we find that female participation in top man

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Willmore, Nicholas Peter. "The impact of social capital on the personalisation of care." Thesis, University of Birmingham, 2017. http://etheses.bham.ac.uk//id/eprint/7383/.

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One of the tenets of personalisation was that people using services could achieve greater citizenship and help to design better supports if they were able to direct innovation in services. Implicit in this was an assumption that people using services would be able to utilise their social capital (resources based on social networks), an asset which was not prioritised by previous approaches to service delivery. This thesis sought to identify if social capital was present and if it was being accessed to support the personalisation of services, comparing and contrasting the situation in services

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

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

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Morris, John J. "Measuring the Impact of Enterprise Resource Planning (ERP) Systems Through the Prism of Accounting Theory." Kent State University / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=kent1240275828.

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16

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

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17

Das, Sibabrata. "Government spending, migration, and human capital : impact on economic welfare and growth : theory and evidence." Thesis, University of Sussex, 2014. http://sro.sussex.ac.uk/id/eprint/48312/.

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The purpose of this dissertation is to analyze the effects of public policies on rural-urban migration and human capital expansion, and to examine the role of human capital (among other domestic and external factors) in the long-term economic growth of developing countries. Human capital expansion and labor migration from villages to cities are two aspects of the structure of labor markets in poor countries that are continuously influenced by public policies— policies that are often either ineffective or have unintended adverse consequences. For example, while much of human resource policy in

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18

Peng, Xiaofeng. "The impact of off-balance-sheet pension liability under SFAS no.87 on earnings quality, cost of capital, and analysts' forecasts." [Kent, Ohio] : Kent State University, 2008. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=kent1216752185.

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Thesis (Ph.D.)--Kent State University, 2008.<br>Title from PDF t.p. (viewed Oct. 29, 2009). Advisor: Alam Pervaiz. Keywords: Off-Balance-Sheet Pension Liability, Earnings Quality, Cost of Capital, and Analysts' Forecasts. Includes bibliographical references (p. 236-243).

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19

Gregory, James Russell. "Intangible Capital: Culture of Innovation and its Impact on the Cash Flow Multiple." Scholar Commons, 2018. https://scholarcommons.usf.edu/etd/7513.

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The definition for a culture of innovation (COI) is the perception of a company that prioritizes the advancement of new ideas that create value across all operations. On the face of it that seems a precious attribute for any company to nurture and exploit, but measuring and valuing a culture of innovation has proven elusive for corporations. There is a tendency to break down innovation into R&D, patents granted, and new product development and while these are all significant components of innovation a cultural definition is more encompassing of the entirety of a company and the financial resul

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Martin, Xiumin. "Accrual persistence and accrual anomaly." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/4824.

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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.<br>The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on September 28, 2007) Vita. Includes bibliographical references.

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21

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.

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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

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Hadid, Wael. "The relationship between lean service, activity-based costing and business strategy and their impact on performance." Thesis, Brunel University, 2014. http://bura.brunel.ac.uk/handle/2438/8998.

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Lean system has drawn the attention of researchers and practitioners since its emergence in 1950s. This has been reflected by the increasing number of companies attempting to implement its practices and the large number of researchers investigating its effectiveness and identifying important contextual factors which affect its implementation. The rising level of interest in lean system has led to the emergence of three distinctive streams of literature. The first stream of literature has focused on the effectiveness of lean system. However, this literature was limited as it mainly examined the

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Stocks, Morris H., and Martha M. Pointer. "An Examination of the Impact of Alternative Accounting Procedures on Risk-Taking Behavior: A Test of Prospect Theory." Digital Commons @ East Tennessee State University, 2008. https://dc.etsu.edu/etsu-works/3041.

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24

Ryan, Jo-Anne. "Exploring the investor relations website : the impact of internet reporting on institutions." Thesis, University of Birmingham, 2011. http://etheses.bham.ac.uk//id/eprint/1530/.

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This thesis employed a case study approach to explore the rules and routines that have evolved within the Investor Relations (IR) functions of a large Canadian public company (ABC) from the inception of their IR website in 1997 to 2010. Utilizing weblog analysis, institutional theory (specifically, the Burns and Scapens (2000) institutional framework), and a detailed case study analysis of the interviews undertaken, the findings of this study illustrate that rules and routines of operation within an IR web team are likely to be dynamic and will evolve at a quick pace if the business is activel

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Clausén, Gabriella. "Do profitable banks with a solid capital base have a higher ratio of capital buffer? : Reviewing the impact of regulation, the previous financial crisis and banks own incentives of having excess capital." Thesis, KTH, Entreprenörskap och Innovation, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-131290.

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The financial crisis starting in mid-2007 is still affecting us, and with increased regulation banks and institutions are supposed to get more solvent and the industry to become more stable. The Basel Committee is working towards more unified regulation across countries, but the question is how the increased regulation is affecting banks financials. Do profitable banks with a solid capital base have a higher ratio of capital buffer? Looking at banks in 16 OECD countries during the period 1993-2009, with country-level panel-data displayed in two simultaneous equation estimations illustrating ho

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ZHANG, Fang. "An empirical study of the impact of changes in ownership structure on audit quality in an emerging stock market." Digital Commons @ Lingnan University, 2003. https://commons.ln.edu.hk/acct_etd/11.

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This study uses agency theory to test whether the demand for quality audits by listed Chinese companies is associated with changes in ownership structure, which is characterized by the dominance of the state, institutional and individual shareholders. The empirical test results obtained in a concentrated ownership setting are supportive of agency theory. Specifically, I find that the decrease of state shares and the corresponding increase of institutional shares result in a demand for higher-quality audits in China’s stock market. The results provide empirical support for the government’s rece

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van, Esch Chantal. "Humble Mentoring: Understanding Humility's Impact on Mentoring Relationships and Career Outcomes." Case Western Reserve University School of Graduate Studies / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=case1491580376321883.

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Mbawuni, Joseph. "The impact of accounting information (earnings and book values) on share prices : an emerging market perspective : the case of the Ghanaian capital market." Thesis, Birmingham City University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.505977.

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Morris, Carla. "An empirical investigation of the impact of human capital efficiency on the financial and market performance of South African listed companies." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86549.

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Thesis (MAcc)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: Human capital efficiency, as measured by Value-Added Human Capital (VAHU), refers to an employee's ability to create value-added for his employer. As a key resource which is not captured by conventional accounting, human capital and its value-creating ability may contribute to the premium to book value at which many companies trade. This study, therefore, sought to investigate trends in the divergence between book value and market value in South Africa, by analysing the median market-to-book ratios of companies listed on the Jo

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Zakaria, Nor Hidayati. "The impact of knowledge integration on enterprise system success." Thesis, Queensland University of Technology, 2011. https://eprints.qut.edu.au/48146/1/Nor_Zakaria_Thesis.pdf.

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Despite promising benefits and advantages, there are reports of failures and low realisation of benefits in Enterprise System (ES) initiatives. Among the research on the factors that influence ES success, there is a dearth of studies on the knowledge implications of multiple end-user groups using the same ES application. An ES facilitates the work of several user groups, ranging from strategic management, management, to operational staff, all using the same system for multiple objectives. Given the fundamental characteristics of ES – integration of modules, business process views, and aspects

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Wong, Jin Boon. "The impact of market microstructure on the operation and regulation of international stock exchange." Thesis, The University of Sydney, 2010. https://hdl.handle.net/2123/28960.

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This dissertation examines several market microstructure issues of potential interest to regulators and operators of stock exchanges internationally. This research provides empirical evidence on how changes to the market microstructure of securities affect market quality, the importance of information disclosures to market participants and the relationship between cross-border exchanges that offer dual-listed derivatives. Each chapter addresses a research question of practical interest to financial regulators and stock exchange officials and provides empirical evidence to assist in the f

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Grammenidis, Ackis, and Anna Fattor. "Zero impact or zero reliability? : An empirical test of Capital Asset Pricing Model during periods ofzero risk-free rate." Thesis, Umeå University, Umeå School of Business, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-25631.

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<p>1.3. Research Questions.</p><p>With this in mind, the research questions of this work are:</p><p>1. Is the Capital Asset Pricing Model still applicable despite the heavy impact of the financial crisis on the financial systems?</p><p>2. What happens to this model when the risk free rate approaches zero?</p><p>3. Is there a relationship between the riskiness of an asset and the risk-free interestrate when the latter is approaching the zero level?</p>

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Klefvenberg, Louise, and Viktoria Nordlander. "IFRS 9 replacing IAS 39 : A study about how the implementation of the Expected Credit Loss Model in IFRS 9 i beleived to impact comparability in accounting." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260320.

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This thesis examines how the implementation process of Expected Credit Loss Model in the accounting standard IFRS 9 – Financial instruments is perceived and interpreted and how these factors can affect comparability in accounting. One of the main changes with IFRS 9 is that companies need to account for expected credit losses rather than just incurred ones. The data is primarily collected through a web survey where all of Nordic banks and credit institutes with a minimum book value of total assets of euro 1 billion, are invited to participate. The presentation of the collected data from the we

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Liszbinski, Bianca Bigolin. "Implicações provocadas pela convergência às normas internacionais de contabilidade no reconhecimento de ativos intangíveis sob a perspectiva institucional: um estudo em empresas brasileiras de capital aberto." Universidade do Vale do Rio dos Sinos, 2013. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4197.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-07-03T15:47:11Z No. of bitstreams: 1 Bianca Bigolin Liszbinski.pdf: 876347 bytes, checksum: 5836d89e066298ce1384dcc337996725 (MD5)<br>Made available in DSpace on 2015-07-03T15:47:11Z (GMT). No. of bitstreams: 1 Bianca Bigolin Liszbinski.pdf: 876347 bytes, checksum: 5836d89e066298ce1384dcc337996725 (MD5) Previous issue date: 2013-07-30<br>Nenhuma<br>Este estudo teve por objetivo analisar as implicações provocadas pela adoção da normativa International Accounting Standard (IAS) 38 no reconhecimento contábil de ativos

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Major, Maria Joao Martins Ferreira. "The impact of the liberalisation of the Portuguese telecommunications industry upon Marconi's management accounting system : : activity -based costing and new institutional theory." Thesis, University of Manchester, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488204.

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Wise, Sean Evan. "The impact of intragroup social network topology on group performance : understanding intra-organizational knowledge transfer through a social capital framework." Thesis, University of Glasgow, 2013. http://theses.gla.ac.uk/3793/.

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This thesis examines the effects of intragroup social network relations on group performance. Building on prior studies, it views social network topology along structural, relational and cognitive dimensions. Where previous research used a self-reporting questionnaire to gauge these dimensions, this research uses Social Network Analysis (SNA) software to measure e-mail communication logs between group members. The study was conducted in a national travel agency and focused on the social networks of 187 offices, each a subsidiary of the national travel agency. Each office group was tasked simil

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Eden, Rebekah G. "The conceptualization and investigation of user capital and its impact on effective use and information systems success." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/107158/1/Rebekah_Eden_Thesis.pdf.

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The use and success of Information Systems (IS) is becoming increasingly reliant on users. Therefore, this study sought to develop and test a construct around the notion of User Capital, which this research defines as the attributes possessed by an individual that enable them to use an IS to perform tasks. User Capital was formed by the dimensions of self-regulation, competence, mastery orientation, and attitude. To test the construct a largely quantitative field study approach was adopted. User Capital was found to be a significant driver of effective use and a key construct in the examinatio

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Tamer, Carla Macedo Velloso dos Santos. "A atualização dos profissionais contábeis do Amazonas quanto à convergência das normas internacionais de contabilidade: o papel da educação continuada nesse processo." Universidade Federal do Amazonas, 2014. http://tede.ufam.edu.br/handle/tede/4683.

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Submitted by Geyciane Santos (geyciane_thamires@hotmail.com) on 2015-10-27T13:32:12Z No. of bitstreams: 1 Dissertação - Carla Macedo Velloso dos Santos Tamer.pdf: 1915749 bytes, checksum: 1ecd0377472cef2f6dab9be3177d0ebf (MD5)<br>Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T19:11:14Z (GMT) No. of bitstreams: 1 Dissertação - Carla Macedo Velloso dos Santos Tamer.pdf: 1915749 bytes, checksum: 1ecd0377472cef2f6dab9be3177d0ebf (MD5)<br>Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.

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Bertini, Michael Marin. "The impact of technology acceptance and openess to innovaion on software implementation." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2714.

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Senior management decisions to foster innovation and adopt new technology solutions have serious implications for the success of their organization change initiatives. This project examined the issue of senior management decision or reasons of their decision to adopt new Enterprise Resource Planning (ERP) systems as a solution to solve their business problems. This project investigated the degree that perceived ease of use and usefulness of the ERP system influenced decisions made by senior managers to innovate. Roger's diffusion of innovations theory and Davis technology acceptance model theo

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Li, Shoujun. "Impact des gains ou pertes non réalisés sur les rentabilités des actions : théories et tests dans un cadre théorique alternatif d'utilité." Thesis, Université Grenoble Alpes (ComUE), 2016. http://www.theses.fr/2016GREAG005/document.

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Cette thèse applique la théorie des prospects et la théorie du regret à l’étude sur la performance des actions et à expliquer une anomalie du marché connue appelé l’effet momentum. Cette thèse propose un modèle théorique qui lie les facteurs comportementaux à la performance des actions et à l’effet momentum, et ensuite réalise des tests empiriques pour examiner le modèle théorique. Dans le chapitre 2, le modèle est établi sur un concept des gains/pertes potentiels, qui indiquent si un investisseur se trouve actuellement dans une situation gagnante ou perdante. Ensuite, le modèle montre que les

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Gyesie, Nana. "Exploring the Impact of Collective Bargaining Agreements on Employee Performance Management." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3527.

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As of 2014, union density in the United States had dropped compared to union density during the 1950s. Collective bargaining agreements are the foundational agreement for all issues related to salary, benefits, and working conditions. The purpose of this multiple case study was to explore how collective bargaining agreements hindered or enabled managers from creating and sustaining high performance work practices. The conceptual framework included Walton and McKersie's work on behavioral theories for labor negotiations, human capital, and collective bargaining, and Huselid's work on high perfo

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Morais, Marcio Iris de. "Educação profissional continuada sobre IFRS para PMEs: a percepção de contabilistas do Estado de Mato Grosso." Universidade do Vale do Rio dos Sinos, 2012. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3404.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-05-04T14:07:56Z No. of bitstreams: 1 Marcio Morais.pdf: 1740392 bytes, checksum: 4c3a521a3dd1967e9772f74fc423f990 (MD5)<br>Made available in DSpace on 2015-05-04T14:07:56Z (GMT). No. of bitstreams: 1 Marcio Morais.pdf: 1740392 bytes, checksum: 4c3a521a3dd1967e9772f74fc423f990 (MD5) Previous issue date: 2012-12-14<br>Nenhuma<br>O objeto deste estudo é a percepção de contabilistas do Estado de Mato Grosso sobre educação profissional continuada em IFRS aplicada às PMEs. Partindo do reconhecimento de crescimento ec

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43

Slater, Robert D. "The impact of management's tone on the perception of management's credibility in forecasting." [Tampa, Fla.] : University of South Florida, 2007. http://purl.fcla.edu/usf/dc/et/SFE0002139.

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44

Hirschl, Brian William. "Fraud Inquiry: The Impact of Written Response on Reporting Intentions (Scholarly Essay included)." Ohio University Honors Tutorial College / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1556211421973162.

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45

Razzaque, Anjum. "Assessing the impact of physicians' social capital on decision making quality mediated by knowledge sharing in a virtual community of practice : an empirical quantitative analysis." Thesis, Brunel University, 2014. http://bura.brunel.ac.uk/handle/2438/11532.

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Purpose - Healthcare (HC) is a globally expensive investment, suffering from service quality, due to medical errors caused by physicians’ poor decisions making (DM). Current published literature: (1) encourages clinical DM research to reduce diagnostic errors and (2) stresses on the dearth of means for practitioners’ knowledge shared DM; this research focuses on knowledge sharing for improving medical DM quality through physicians’ social capital (SC) in a virtual community of practice (VCoP). Physicians join a virtual community (VC) to share clinical practice knowledge to aid medical DM. This

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46

Bonotto, Mariana Manfroi da Silva. "Mestres em ciências contábeis da região sul do Brasil : um estudo à luz da teoria do capital humano." Universidade do Vale do Rio dos Sinos, 2012. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4367.

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Submitted by Maicon Juliano Schmidt (maicons) on 2015-07-09T15:05:32Z No. of bitstreams: 1 Mariana Manfroi da Silva Bonotto.pdf: 809440 bytes, checksum: 180455c61e667ce271f70030fc62daa1 (MD5)<br>Made available in DSpace on 2015-07-09T15:05:32Z (GMT). No. of bitstreams: 1 Mariana Manfroi da Silva Bonotto.pdf: 809440 bytes, checksum: 180455c61e667ce271f70030fc62daa1 (MD5) Previous issue date: 2012-05-29<br>Nenhuma<br>Este estudo objetivou traçar o perfil de uma amostra composta por 164 mestres em Ciências Contábeis da Região Sul do Brasil que exercem atividade docente, exclusivamente ou nã

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Horndahl, Hampus, David Petersson, and Gerhard sköldeholt. "Nedskrivning av Goodwill : Finns det skäl för företag att vara oroliga?" Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-96905.

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The purpose of this thesis is to determine if impairment of goodwill is a value relevant factor to the investors in the companies listed on the Stockholm Large Cap stock exchange. This paper focuses on the annual reports from the 100 largest companies listed on the exchange. The empirical model used is Capital Market Research and Market Based Accounting Research which is derived from Positive Accounting Theory. Capital Market Research and Market Based Accounting Research are based on critical assumptions made in the Efficient Market Hypothesis which is why it has its own section in the theor

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Luhr, Carl, and Alice Ålund. "The Financial Impact of having Women on the Board : A study on the gender composition of a board and its effect on a company's financial performance." Thesis, Linköpings universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-177479.

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The purpose of the study is to examine if the gender composition of a board has an effect on a company’s financial performance by analyzing their operating margin and return on capital employed (ROCE). The study is based on a quantitative method, studying companies listed on the Stockholm Stock Exchange. Previous research has not been studying the gender composition of boards of Swedish companies and its effect on the company's financial performance in regard to their operating margin and return on capital employed. Therefore, this study has examined that in order to draw a conclusion regardin

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Castro, Tiago Morais de. "A relev??ncia das informa????es cont??beis com a ado????o das normas internacionais: uma an??lise das empresas listadas no Brasil." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2012. http://132.0.0.61:8080/tede/handle/tede/498.

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Made available in DSpace on 2015-12-03T18:35:21Z (GMT). No. of bitstreams: 1 Tiago_Morais_de_Castro.pdf: 1342136 bytes, checksum: bf015b66106a0b404f6f9a7b695bbf36 (MD5) Previous issue date: 2012-04-20<br>The study of the relevance of accounting information has come to prominence with the development of capital markets and the pursuit of timely information, quality and which are able to influence its users. As relevant accounting information, this essay adopts the concept of quality that the information owns to influence prices in the capital markets. Taking advantage of the timely convergenc

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Pires, André Xavier Pereira. "The impact of the emergent countries on the international monetary and financial markets : an analysis based on Central Banks metrics." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/10661.

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Mestrado em Finanças<br>Este trabalho propõe uma reflexão sobre a génese do problema das bolhas especulativas num contexto de crescente integração dos mercados, a uma escala global. Esta abordagem compreende duas dimensões: na primeira, considera-se um regime de políticas internas e suas implicações nas estruturas de capital domésticas; na segunda, considera-se o papel desempenhado pelo sistema monetário e financeiro internacional como veículo disseminador, igualmente amplificando, para a escala internacional estas mesmas políticas domésticas. Este trabalho destaca as dinâmicas entre Economias

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