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Dissertations / Theses on the topic 'International Accounting Model'

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Published: 3 June 2025

Last updated: 31 July 2025

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1

Gifford, Corey. "A Model for a Haitian Comprehensive Community Mental Health Center: An Accounting." Antioch University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=antioch1438630721.

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2

Carvalho, Ronaldo Fróes de. "Currículo de ciências contábeis: desafios para adoção ao novo modelo contábil brasileiro." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/9532.

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Made available in DSpace on 2016-04-27T14:30:29Z (GMT). No. of bitstreams: 1 Ronaldo Froes de Carvalho.pdf: 795759 bytes, checksum: 0d893b68529bfc906c21a2492a7cc0a6 (MD5) Previous issue date: 2010-10-14<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>This study aims at presenting a theoretical research in which the necessity of curricular changes for the undergraduate Accounting programs are discussed as a consequence of the new accounting model adopted by the Brazilian corporate legislation, in accordance to an amendment made in 2007. The main change, in general terms, is

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Гуменна, Юлiя Григорiвна, Юлия Григорьевна Гуменная, Yuliia Hryhorivna Humenna та І. Л. Старків. "Зарубіжний досвід побудови моделі облікової системи". Thesis, Сумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/50153.

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Ми живемо у світі, що динамічно розвивається. На сьогодні поширеними явищами є глобалізація економіки, а також стрімкий розвиток міжнародних відносин. З метою кращого усвідомлення цих подій актуалізується питання розуміння особливостей бухгалтерського обліку на міжнародному рівні для подальшого створення єдиної облікової системи.

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4

Lee, Kuan-Hui. "Liquidity risk and asset pricing." Columbus, Ohio : Ohio State University, 2006. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1155146069.

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5

Limkriangkrai, Manapon. "An empirical investigation of asset-pricing models in Australia." University of Western Australia. Faculty of Business, 2007. http://theses.library.uwa.edu.au/adt-WU2007.0197.

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[Truncated abstract] This thesis examines competing asset-pricing models in Australia with the goal of establishing the model which best explains cross-sectional stock returns. The research employs Australian equity data over the period 1980-2001, with the major analyses covering the more recent period 1990-2001. The study first documents that existing asset-pricing models namely the capital asset pricing model (CAPM) and domestic Fama-French three-factor model fail to meet the widely applied Merton?s zero-intercept criterion for a well-specified pricing model. This study instead documents th

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6

Miková, Tereza. "IFRS Influence on Financial Reporting Quality." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-201134.

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Dissertation interfaces two current accounting issues: International Financial Reporting Standards and financial reporting quality. Theoretical framework begins with historical development and contemporary position of IFRS. It is followed by financial accounting quality where overview of methods is used for assessment of accounting quality. The literature underpinning represents the final part of theoretical part. Dissertation examines publicly traded Czech companies on Prague stock exchange and together their financial statements are presented under Czech accounting standards and later on swi

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7

Oliveira, Carl Douglas de Gennaro. "Convergência brasileira às normas internacionais de contabilidade: uma aplicação prática do IFRS 2 em um programa de phantom stock options real praticado no Brasil." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1767.

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Made available in DSpace on 2016-04-25T18:40:44Z (GMT). No. of bitstreams: 1 Carl Douglas De Gennaro Oliveira.pdf: 1342470 bytes, checksum: 9868002de42872f20913eb856aa2b173 (MD5) Previous issue date: 2010-05-24<br>The process of Brazil s compliance with the International Financial Reporting Standard (IFRS) took a big step forward, definitively getting on the agenda of regulatory agencies, companies and auditing firms, when Federal Law 11.638 was signed in December 2007, altering the accounting chapter of Brazilian Corporate Law, 6.404/76. This study contributes to Brazil s process of complia

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8

Arotiba, Gbenga Joseph. "Pricing American Style Employee Stock Options having GARCH Effects." Thesis, University of the Western Cape, 2010. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_3057_1298615964.

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<p>We investigate some simulation-based approaches for the valuing of the employee stock options. The mathematical models that deal with valuation of such options include the work of Jennergren and Naeslund [L.P Jennergren and B. Naeslund, A comment on valuation of executive stock options and the FASB proposal, Accounting Review 68 (1993) 179-183]. They used the Black and Scholes [F. Black and M. Scholes, The pricing of options and corporate liabilities, Journal of Political Economy 81(1973) 637-659] and extended partial differential equation for an option that includes the early exercise. Som

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9

Stahel, Christof W. "International stock market liquidity." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1091726658.

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Thesis (Ph. D.)--Ohio State University, 2004.<br>Title from first page of PDF file. Document formatted into pages; contains xi, 110 p.; also includes graphics. Includes bibliographical references (p. 70-76).

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10

Stromann, Hilke. "Wertrelevanz deutscher und US-amerikanischer Rechnungslegungsinformationen : theoretische und empirische Analyse des Feltham-Ohlson-Modells /." Wiesbaden : Deutscher Univ.-Verl, 2003. http://www.gbv.de/dms/zbw/361773366.pdf.

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11

Philip, Jean-Marc. "Dynamique intertemporelle et équilibre général calculable : Une application à l'accord de partenariat économique entre l'Union européenne et le Ghana." Thesis, Aix-Marseille 2, 2011. http://www.theses.fr/2011AIX24019.

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L’objectif de la thèse est d’identifier la pertinence des modèles en équilibre général calculable (MEGC) pour analyser la problématique posée par les Accords de Partenariat Économique (APE) entre l’Union européenne et les pays ACP. Une revue de la littérature est d’abord réalisée, puis un modèle en équilibre général calculable (MEGC) à dynamique intertemporelle est construit pour analyser l’impact de l’APE sur un pays spécifique : le Ghana. À partir du constat portant sur la diversité des résultats de simulations, qui dépendent essentiellement de la structure du modèle et des modes de fermetur

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12

Peerbhai, Faeezah. "The international capital asset pricing model : empirical evidence for South Africa." Thesis, 2011. http://hdl.handle.net/10413/8269.

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An integral component of all corporations‘ financial operations is the determination of the cost of equity of the firm. This input is required in many financial decision making processes, and the correct estimation of this value is therefore a very important issue. The Capital Asset Pricing Model (CAPM) of Sharpe (1964) and Lintner (1965) has filled this gap since its inception, and has been extensively used by both corporations and individuals in their estimation of expected return. Whilst the standard form of this model is intuitive and simple in its implementation, an additional issue faced

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13

Elbakry, A. E., J. C. Nwachukwu, H. A. Abdou, and Tamer Elshandidy. "Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK." 2016. http://hdl.handle.net/10454/12684.

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yes<br>This paper uses panel cointegration with a corresponding vector error correction model (VECM) to investigate the changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK under three different valuation models. First, a basic Ohlson model, where our results indicate that despite the value relevance of the book values of equity has declined, it has been replaced by the increasing prominence of earnings in both Germany and the UK after the switch to the IFRS. Second, a modified model, which shows that the incremental val

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14

Jheng, Yun-Ling, and 鄭雲齡. "The Relationships of Selection of Construction Company Accounting Method, Sales Model and Company Value: The Impact of International Financial Reporting Standards." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/6uyy9s.

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碩士<br>國立臺北商業大學<br>會計財稅研究所<br>103<br>The construction industry that is the leader in industry and relates to many other industries often is used as a country leading indicators of economic development and a leading role in the industry. FSC announce that IFRS was fully adopted in 2013 therefore each industry had been affected. Construction company are face with the challenge that revenue recognized way changing. Revenue recognized way changing results in the construction company's sales model changed from pre-sale method to sale after building method. The paper discusses the following three poi

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15

Casimiro, Patrícia Alves. "Josefinas: from Portugal with love: a case study about the born-global Internationalization model." Master's thesis, 2018. http://hdl.handle.net/10071/18607.

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Technology has transformed the world, especially the business market; it is the cause of disruption for many industries that had to adapt to this new generation and develop new ways of doing business and expanding their knowledge. As a consequence, a new internationalization theory was developed to explain companies' behaviors related with international commerce: the born-global model. Born-globals are companies that direct their sells to the international market right from the start, they do not focus in a single market and do not follow a step-by-step internationalization. This model i

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16

Peng, Hui-Ping, and 彭惠平. "The study of the Models of Estimating Bad Debt in Banking under International Accounting Principles." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/93736120522518399986.

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碩士<br>東吳大學<br>會計學系<br>101<br>As of January first, 2011, the assessment of released credits and collectible accounts have been brought into the valid arrange of the announcement of financial accounting principles under no. 34’s “financial products’ processing principles”, which refers to rule no.39 in “the international accounting principles”, meaning that the accounting processing of our domestic bad debts has accommodated international accounting rules since 2011. Taiwan’s banking field, in order to respond to the use of the new accounting principles, has to take up certain modification upon

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17

Oliveira, Fausto Manuel de Assis Tinoco Reis de. "Business analytics: o driver de futuro nas parcerias empresariais: plano de negócio: partnersBiz.eu, partnersHub.eu, partnersAlliance.eu." Master's thesis, 2017. http://hdl.handle.net/10071/15708.

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Durante séculos, inúmeros acontecimentos passaram sem ser registados. Hoje em dia, todas as ações e interações podem ser monitorizadas e registadas, podendo daí extrair-se informação relevante para sustentar o "próximo passo". No quotidiano pessoal ou profissional, tudo o que ocorre à nossa volta é fonte de dados, quantitativos ou qualitativos, estruturados ou não estruturados, recolhidos apenas por "software" ou acionados por "hardware", tendo os sensores um destaque cada vez maior. Um pouco por todo o mundo, o tecido empresarial tem procurado especializar-se na sua área "core" de atua

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18

Van, Biljon Marilene. "An application guideline for the fair value accounting of biological assets." Thesis, 2016. http://hdl.handle.net/10500/21598.

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Reporting in terms of the principles of IAS 41, or equivalent, did not result in comparable financial results in the industry. This is mainly due to valuation challenges experienced and the significant costs of these valuations, contributing to the theoretical gap addressed in this study, where the cognitive theory was applied to determine how to improve the consistency, validity and reliability of the fair valuing of biological assets. The knowledge gap is a result of the inconsistent application of the requirements of IAS 41 which results in incomparable financial results which impairs the d

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19

Mascarenhas, Lija Miucha D'Albuquerque. "Regime de contabilidade pública à luz das IPSAS: uma análise comparativa do modelo de Portugal e de São Tomé e Príncipe." Master's thesis, 2021. http://hdl.handle.net/10071/23559.

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Num contexto caraterizado pelos efeitos da crise económica e financeira mundial e um ambiente cada vez mais globalizado, os moldes de intervenção do Estado na economia deverá ser alvo de reajustes, no sentido de salvaguardar a materialização dos principais objetivos delineados. Nessa perspetiva, tem-se assistido ao surgimento de reformas e medidas intervencionistas por parte dos Estados na Administração Pública e em toda a sua esfera de atuação, como no sistema financeiro, no processo produtivo e nos efeitos sociais decorrentes das consequências da crise. Com efeito, assiste-se a crescente p

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20

Selbach, Jaqueline. "Perceções dos inspetores tributários sobre a implementação do modelo IFRS por empresas não financeiras e não cotadas: um estudo comparativo entre Portugal e Brasil." Master's thesis, 2019. http://hdl.handle.net/11328/2702.

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A utilização das International Financial Reporting Standards (IFRS) pelos países tem sido um tema muito debatido na literatura de contabilidade, em que se afigura naturalmente pertinente verificar os resultados e identificar os benefícios advindos com a adoção destas normas. Esta investigação procura contribuir para esclarecer estes aspetos ao proporcionar evidências sobre os benefícios, e, consequentemente, o nível de implementação das novas práticas contabilísticas advindas da convergência internacional para as IFRS, uma vez que para a efetiva obtenção dos benefícios é necessária a im

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21

Wu, Yuan Yuan. "A internacionalização das empresas Portuguesas no mercado Chinês." Master's thesis, 2020. http://hdl.handle.net/10071/22303.

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Este trabalho de investigação tem como principal objetivo analisar e tentar compreender e estudar o processo de internacionalização das empresas portuguesas, quanto ao seu impacto na estratégia e desempenho da empresa e, também no modo de entrada escolhido pelas empresas que optaram por investimento no mercado chinês. O que vai ao encontro de responder às seguintes de questões de investigação: - Houve algum impacto na estratégia e desempenho da empresa em Portugal com a internacionalização? E como influenciou? - Qual o modo de entrada utilizada pela empresa ao internacionalizar no merca

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22

Oliveira, Álvaro Daniel da Silva Vistas de. "Análise e avaliação do desempenho das fontes de financiamento em âmbito internacional: um modelo de otimização do binómio rendibilidade/risco." Doctoral thesis, 2015. http://hdl.handle.net/10071/8685.

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Este estudo apresenta um modelo de análise e avaliação das fontes de financiamento em-presarial com base na otimização do binómio rendibilidade/risco dos capitais próprios e alheios. Enquanto a maioria dos trabalhos nesta área se baseia em estudos de caso recorrendo a inquéri-tos ou entrevistas limitativos da generalização dos resultados obtidos, o presente trabalho utiliza séries temporais longas sobre as variáveis relevantes no mercado para avaliação quer da rendibi-lidade quer do risco. As taxas de juro medem a remuneração dos capitais alheios. A variação do índice de capita-lização bolsis

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23

Frazão, Sofia Pereira. "The internationalization to México of a SME footwear portuguese company: the real case of Passodado, Lda." Master's thesis, 2017. http://hdl.handle.net/10071/16636.

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The Portuguese footwear industry is recognized for the quality of its products and service provided. These attributes have aroused the interest of the international markets that are currently the main buyers and that contribute in a positive way to the Portuguese trade balance. International markets have been the focus not only for multinationals, but also for small and medium-sized enterprises (SMEs) looking for new opportunities to expand themselves. The effect of the globalization approached countries, cultures, commerce, etc. and the emerging economies are starting to show very high and

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