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1

Lin, Wen-shan. "Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc277661/.

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This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.
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Murphree, Michael Bruce. "Building markets: The political economy of technology standards." Diss., Georgia Institute of Technology, 2014. http://hdl.handle.net/1853/51821.

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This dissertation explains the causes of national differences in markets for technology. Different national approaches to intellectual property protection and use, market openness and market scope are the result of the process of creating technology standards in different countries. Technology Standards, in turn, are the product of two causal variables: the historically determined institutions of standardization - particularly the role of the state in the standardization process, and the position of a country in the fragmented global production system. The institutions of standardization deter
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Brumovský, Martin. "STANDARDIZACE A HARMONIZACE ZNALECKÉHO POSTUPU PŘI ZJIŠTĚNÍ OBVYKLÉ CENY NEMOVITOSTI." Doctoral thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-234300.

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In the current context of globalisation and development of international investment market along with increasing influence of European Union legislation and activities of professional organisations, there is an urgent need for standardisation and harmonisation of not only valuation procedures but also individual terms, definitions, approaches, methods and requirements for the qualification of valuers. This takes on special importance particularly in the field of real property valuation and market value („the usual price“ according to Czech law) assessment. At present there are three large inte
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4

Bartoš, Jakub. "Analysis of cryptocurrencies as standard financial instruments." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192398.

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This paper analyzes cryptocurrencies as financial instruments. Firstly, we introduced the main features of cryptocurrencies and summarized the brief history. We found out that price of the most famous cryptocurrency Bitcoin follows the hypothesis of efficient markets and it immediately react on publicly announce information. Furthermore, Bitcoin can be seen as standard economic good that is priced by interaction of supply and demand on the market. These factors can be driven by macro financial development or by speculative investors, but there weren't found any significant impact of these fact
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5

Hoffman, Benjamin. "The Market's Perception of the Regulatory Change from Auditing Standard No. 2 to Auditing Standard No. 5." Diss., The University of Arizona, 2012. http://hdl.handle.net/10150/228153.

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I investigate the stock market's reaction to events related to the Public Company Accounting Oversight Board's (PCAOB) development and enactment of Auditing Standard No. 5 (AS 5). The change from Auditing Standard No. 2 (AS 2) to AS 5 was debated in the business press at length. The PCAOB stated that the goal of AS 5 was to reduce the prohibitive costs of the Sarbanes-Oxley Act of 2002 - Section 404 and AS 2 (Krishnan et al. 2008) while maintaining the effectiveness of the internal control audits required by those policies. However, there was concern that internal control audit quality woul
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6

Velkar, Aashish. "Markets, standards and transactions : measurements in nineteenth-century British economy." Thesis, London School of Economics and Political Science (University of London), 2008. http://etheses.lse.ac.uk/109/.

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This thesis is concerned with measurements used in economic activity and investigates how historical markets managed transactional problems due to unreliable measurements. Existing literature has generally associated the problems of measurements in historical markets with the lack of uniformity in weights and measures. This thesis shows that metrological standardization was not sufficient to ensure reliability of measurements. Markets developed mensuration practices that enabled markets to address specific transactional issues in micro-contexts. This involved, in addition to the use of standar
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Oliveira, Leonor Ara?jo Bezerra. "Marcadores da organiza??o do padr?o discursivo narrativo: uma abordagem funcional centrada no uso." Universidade Federal do Rio Grande do Norte, 2013. http://repositorio.ufrn.br:8080/jspui/handle/123456789/16385.

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Made available in DSpace on 2014-12-17T15:07:18Z (GMT). No. of bitstreams: 1 LeonorABO_TESE.pdf: 2899869 bytes, checksum: 7f3a5e1f9b98b05031fcf6b3f9f3d002 (MD5) Previous issue date: 2013-06-21<br>This thesis has as its object the Markers Organization Standard Narrative Discourse (MON), from its occurrence in oral and written corpora of different realizations of narrative discourse, considering its locus of occurrence in the narrative and discursive functioning. The research is guided by the Functional Linguistic Usage-Based, approach to which the organization of language is directly linked t
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Bartošková, Karolína. "Dopady odchodu Velké Británie z Evropské Unie na finanční sektor." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-358899.

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The aim of the diploma thesis is to evaluate consequences of the United Kingdom withdrawal from the European Union to financial sector and provide different view of the issue than studied analysis carried out so far. The thesis proves the size, broad structure and unique position of the British financial sector in Europe and the world. Theoretical part focuses on the historical perspective, to the explanation of how the financial system works, last but not least to the crucial regulatory norms and sector participants. Based on real and specific data, practical part explains the scope of financ
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Wang, Qi. "Analysis of markets in the presence of network effects and standards competition." [Gainesville, Fla.] : University of Florida, 2005. http://purl.fcla.edu/fcla/etd/UFE0011601.

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10

Riley, Debra Lynn. "The choice of standards as a competitive strategy in high tech markets." Thesis, London Business School (University of London), 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405845.

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Olson, John C. "Structural Shifts in Agricultural Markets Caused by Government Mandates: Ethanol and the Renewable Fuels Standard." DigitalCommons@USU, 2009. https://digitalcommons.usu.edu/etd/279.

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For many decades, demand for agricultural commodities has remained stagnant and its growth has been limited. In contrast, agricultural production continues to become ever more efficient by increasing output for stable or decreased inputs. Long-run profits have historically been near zero due to an ongoing relative equilibrium. But recent U.S. energy policy has changed to include a Renewable Fuels Standard (RFS), the goal of which is to boost domestic energy independence in an environmentally sound way. Most of the RFS in the near-term relies on the production of 15 billion gallons of ethanol m
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Fewkes, Carolyn J. "The quality of work in Canada : changes in non-standard and standard work arrangements 1989 to 1994." Thesis, McGill University, 2004. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=81490.

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The debate over the quality of work has been on-going for a number of years. Recently, non-standard work has figured predominantly in that debate. Some researchers have argued that the rise of non-standard work is evidence of the declining quality of work since it offers few benefits, little job security and lower incomes. Other research has indicated that it is the effect of job characteristics themselves that determine quality of work, whether in standard or non-standard employment. Other researchers have noted that it is the profile of workers in these jobs that is a good indicator o
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Talykova, Gerenzel. "IFRS Adoption and Its Influence on Capital Markets in Transition Countries: The Case of Russia." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359271.

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Capital markets development is an integral part of overall economic growth of any country. Accounting harmonization is aimed to increase the attractiveness of capital markets by creation of synchronized financial reporting environment globally so that the capital is effectively allocated with the lowest costs and increased liquidity. To the date, more than a hundred of countries implemented IFRS into the national accounting frameworks, therefore the need for the assessment of the real impacts on capital markets is obvious. The main goal of this study is to identify whether there is statistical
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Do, Nascimento Miguel Jérémy. "Grades and standards for african farmers." Electronic Thesis or Diss., Bordeaux, 2024. http://www.theses.fr/2024BORD0197.

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Cette thèse explore les contraintes à l'émergence de marchés rémunérant la qualité au sein des chaines de valeurs agricoles locales en Afrique subsaharienne (SSA). Son objectif principal est d'apporter de nouvelles connaissances sur le fonctionnement des marchés agricoles locaux en SSA. Le recueil est composé de 4 essais. Le premier chapitre propose un cadre théorique pour étudier le rôle des contrats informels entre les fermiers et leurs acheteurs dans la fourniture de biens agricoles de qualité. L'utilisation de données de transactions collectées au sein de la chaîne de valeur du blé éthiopi
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Ibrahim, Muhd Kamil. "Market value, book value and goodwill." Thesis, Bangor University, 1999. https://research.bangor.ac.uk/portal/en/theses/market-value-book-value-and-goodwill(51c367e7-9e9d-4acb-bcf7-e33933c4b76c).html.

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This thesis examines the value relevance of goodwill that has been eliminated through reserves in the year of acquisition. Specifically, it investigates the association beiween goodwill reserve write-off and the value placed on the firm by the stock market. In so doing, the thesis describes the relationship between the implied value of purchased goodwill and that of other assets, and we seek to explain the underlying paffern of the amortisation of goodwill over time. The empirical method uses cross-sectional equity valuation models for the period 1994- 6. Based on the modified balance sheet id
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Musembi, Stella Nzilani. "Knowledge and Networking in an Emerging Kenyan Market : A case study of Hydro Standard AB." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-280314.

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The aim of this paper is to understand the roles knowledge and network play in the internationalization process of a small company in an emerging Kenyan market. The research is based on a qualitative approach using an embedded case study design where primary data was collected from Hydro Standard AB, Swedish Trade Council and two water companies in Kenya; Mombasa and Mavoko water companies. Semi-structured and in-depth interviews were used in the project. Findings from the study show that the internationalization process of Hydro Standard AB was successful and mainly driven by building of netw
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Louw, Anne-Rika. "Development and validation of stabilized whole blood samples expressing T-cell activation markers as quality control reference material." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/21671.

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Thesis (MScMed)--Stellenbosch University, 2008.<br>ENGLISH ABSTRACT: Introduction: Flow cytometry has progressively replaced many traditional laboratory tests due to its greater accuracy, sensitivity and rapidity in the routine clinical settings especially clinical trails. It is a powerful tool for the measuring of chemical (the fluorochrome we add) and physical (size and complexity) characteristics of individual cells. As these instruments became major diagnostic and prognostic tools, the need for more advanced quality control, standardized procedures and proficiency testing programs in
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18

Kondo, Manabu. "AUSTRALIA'S WATER MARKETS An evaluation of Ausralia's water market as a new global standard for managing water resources." Kyoto University, 2014. http://hdl.handle.net/2433/189632.

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Flachsland, Christian Erich Oskar. "Does CSR create firm value? : A Comparison of moderating effects of country and industry characteristics." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-316495.

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This study aims to demonstrate how different country and industry-level variables affect the value-creating abilities of CSR initiatives. It contributes to the growing body of literature about CSR as it directly compares the moderating effects of the quality of country-level institutions with the moderating effects of the respective industry sector. The study amongst 3,670 firms in a sample period from 2006-2014 shows that CSR initiatives have a superior value-creating ability in environments with weak capital markets and country governance standards. Firms in controversial industry sectors ha
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Tegze, Ondřej. "Vytvoření cenových podkladů pro stanovení tržního nájemného v bytech pro lokalitu Brno - Žabovřesky." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232534.

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The aim of my diploma thesis is to prepare documents for price calculation and determination of the common rent in the suburb of Brno - Žabovřesky. In this work, I used information from executed leases Realtors Matras&Matras & Real Estate Ltd. and Dvorak. Analysis of factors affecting price formation I have devoted the factors that I considered at that locality as valid for determining the price and verifying their influence on rental prices. I added my own factor into the monitored critical factors. This factor is noise. As the analysis results showed it was a major factor that significantly
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Breytenbach, Michelle. "The effect of CSR initiatives on creating share of heart in BOP markets." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/25422.

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This study is concerned with investigating whether corporate social responsibility (CSR) initiatives provide a means to build brand equity, specifically emotional connections known as share of heart, in bottom of the pyramid (BOP) markets. Research has found that brand experiences, positive product outcomes and nostalgia are antecedents to share of heart; however, this presupposes developed markets in which categories have already achieved primary demand.In underdeveloped BOP markets, market expansion is challenging and necessitates investments into social initiatives to increase the welfare o
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De, Jager Nedia. "The living standards measure as a market segmentation tool for selected retailers / by Nedia de Jager." Thesis, North-West University, 2004. http://hdl.handle.net/10394/692.

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Businesses have realised that they cannot appeal to all consumers in the marketplace. Consumers are too numerous, geographically wide-spread, and too varied in their needs and buying practices. Furthermore, the business& themselves vary widely in their abilities to serve different segments of the market. Businesses consequently conduct market segmentation to identify the parts of the market that it can best serve and most profitably. Therefore, the goal of this study was to determine the actual target markets of selected retailers by means of the Living Standards Measure (LSM) tool, and to rec
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Boushel, Corra Nuala Donnelly. "Assembling the taken-for-granted : carbon offsets and voluntary standards." Thesis, University of Edinburgh, 2014. http://hdl.handle.net/1842/16880.

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Carbon is a metric at the centre of contemporary debates. It is invoked to explain responses to climate change and justify political decisions over the economy and environment. Its ubiquity might suggest that the definition of carbon is broadly agreed upon, but along with greenhouse gas (GHG) measurements, articulating carbon as a commodity has incorporated debates over sustainable development (SD). The use of market-based mechanisms to manage carbon quantities results in articulations of the concept that reinforce consumption as a means to achieve public policy aims, but these are also contes
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Alfaraih, Mishari. "Compliance with international financial reporting standards (IFRS) and the value relevance of accounting information in emerging stock markets : evidence from Kuwait." Thesis, Queensland University of Technology, 2009. https://eprints.qut.edu.au/36377/1/Mishari_Alfaraih%27s_Thesis.pdf.

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Since the 1960s, the value relevance of accounting information has been an important topic in accounting research. The value relevance research provides evidence as to whether accounting numbers relate to corporate value in a predicted manner (Beaver, 2002). Such research is not only important for investors but also provides useful insights into accounting reporting effectiveness for standard setters and other users. Both the quality of accounting standards used and the effectiveness associated with implementing these standards are fundamental prerequisites for high value relevance (Hellstrom,
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Rebane, Martin, and Martin Kolga. "Timberland valuation : Current theory and practice in Estonia and Sweden." Thesis, KTH, Fastigheter och byggande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-101486.

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In some countries forests are state or community owned and there is no market for forest land. However, in many countries timberland can be privately owned and thus there exists an active market for it. In Estonia and Sweden private timberland ownership is very high, 54% and 66% of the total timberland area respectively. Since property transactions in general require valuations, the need for timberland valuations is high in these countries. There are several timberland valuation approaches discussed and analysed in timberland valuation literature. Three of the most prominent approaches are the
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LOTTA, FRANCESCA. "STANDARD, CERTIFICAZIONI E RESPONSABILITA' NEL SETTORE AGRO-ALIMENTARE EUROPEO." Doctoral thesis, Università Cattolica del Sacro Cuore, 2014. http://hdl.handle.net/10280/4294.

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La tesi di dottorato fornisce una ricostruzione, sotto il profilo civilistico, del ruolo di standard e certificazioni nel mercato agro-alimentare europeo. Nel primo capitolo viene ricostruita la natura delle certificazioni e la loro evoluzione da strumento di competitività delle imprese a mezzo per colmare le asimmetrie informative presenti nel mercato. Nel secondo capitolo viene analizzato il “Sistema Qualità”, nel quale sono coinvolti quattro attori fondamentali: l’ente di normazione, l’ente di accreditamento, il certificatore e, infine, l’impresa che richiede la certificazione, e sono anal
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LOTTA, FRANCESCA. "STANDARD, CERTIFICAZIONI E RESPONSABILITA' NEL SETTORE AGRO-ALIMENTARE EUROPEO." Doctoral thesis, Università Cattolica del Sacro Cuore, 2014. http://hdl.handle.net/10280/4294.

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La tesi di dottorato fornisce una ricostruzione, sotto il profilo civilistico, del ruolo di standard e certificazioni nel mercato agro-alimentare europeo. Nel primo capitolo viene ricostruita la natura delle certificazioni e la loro evoluzione da strumento di competitività delle imprese a mezzo per colmare le asimmetrie informative presenti nel mercato. Nel secondo capitolo viene analizzato il “Sistema Qualità”, nel quale sono coinvolti quattro attori fondamentali: l’ente di normazione, l’ente di accreditamento, il certificatore e, infine, l’impresa che richiede la certificazione, e sono anal
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Redek, Jaroslav. "Posouzení odlišností znaleckého postupu při stanovení obvyklé ceny nemovitosti podle metod používaných v ČR a podle RICS." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232580.

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The master’s thesis is focused on the main differences related with evaluation by Royal Institute of Chartered Surveyor´s standard (RICS) and with evaluation methods currently used in Czech Republic. First chapters are all about historical development of evaluations methods - RICS and Czech evaluation methods, general definitions and ideas connected with this scope. Next chapters explain differences of essential characters of both methods. In the field of this study there is simple illustration how to obtain market value by evaluation of both these methods and comparison of results. Conclusion
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Chikura, Cynthia Chipo. "On reconciling rules, markets and power : responding to private voluntary standards through safeguarding the rule of law in international food trade." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26587.

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The proliferation of private voluntary standards (private standards) in international food trade has precipitated a surge of inter-disciplinary discourse on the topic. Conceptual premises have been diverse, but a common thread through the discourse has been their practical impact on developing-country producers (particularly small to medium scale ones). The present paper contributes to legal analyses of private standards. It builds upon existing discourse on rules-based responses to private standards, from the conceptual premise of the rule of law. The perspective of the paper is that private
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Wang, Shiheng. "Timing equity issuance in response to mandatory accounting standards change in Australia and the European Union." Thesis, Kingston, Ont. : [s.n.], 2008. http://hdl.handle.net/1974/1308.

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Cheng, Mei Ling. "Firm equity decision, disclosure rule and corporate transparency, a revisit of market's use of earnings information." HKBU Institutional Repository, 2020. https://repository.hkbu.edu.hk/etd_oa/895.

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This paper extends the scope of Earnings per share ("EPS") studies by incorporating Bushman et al. (2004)'s conceptual framework of corporate transparency to illustrate how the disclosure requirement of an accounting rule governing EPS could have far-reaching effects on the information environment in US. Informed participants are having a keener edger over average investors in using EPS as a guide to investment value. EPS signals a summary measure of firm performance to market participants. The market reactions to EPS and change in per share earnings provide a distinct opportunity to gauge the
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Mulle, Oliver. "Management Compensation Auswirkungen von IFRS 2 auf die SMI-Geschäftsberichte 2004/2005 /." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00635292001/$FILE/00635292001.pdf.

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Tawiah, Vincent K. "Adoption, compliance, and consequences of International Financial Reporting Standards in Africa." Thesis, Griffith University, 2019. http://hdl.handle.net/10072/386887.

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This thesis investigates the adoption, compliance and consequences of International Financial Reporting Standards (IFRS) in Africa, a continent which has mostly been ignored in prior studies due to the use of generic proxies. Drawing on DiMaggio and Powell (1983), this thesis examines the institutional pressures of IFRS adoption in Africa. Stakeholder salience theory, developed by Mitchell, Agle and Wood (1997), is employed to analyse the determinants of IFRS compliance outside the traditional capital market settings. As regards to the consequences of IFRS in Africa, this thesis analyses the i
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Capolongo, Angela. "Essays on Inflation: Expectations, Forecasting and Markups." Doctoral thesis, Universite Libre de Bruxelles, 2020. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/312258.

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This manuscript is composed of three chapters.In the first chapter, I analyze the impact of key European Central Bank’s unconventional monetary policy announcements on inflation expectations, measured by Euro Area five-year Inflation Linked Swap rates five years ahead, since the aftermath of the crisis. I control for market liquidity and uncertainty measures, change in oil price shock and macroeconomic news. The results show that the impact of the European Central Bank’s announcements has been positive during the period under observation. Along the line of the expansionary monetary policy meas
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El, Bahsh Rana. "Three essays in the finance of emerging markets." Thesis, Montpellier 1, 2012. http://www.theses.fr/2012MON10043/document.

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L'objectif de cette thèse est de décrire et d'expliquer le comportement du marché et des entreprises dans les pays émergents du Moyen-Orient et de la région du Golfe dont les économies ont engagé avec vigueur des programmes de réformes systématiques pour s'intégrer au marché mondial. Le risque politique est l'une des données majeures de cette région et pourrait avoir un impact significatif sur le domaine financier. Dans les faits cependant, le potentiel de ces économies, conjugué à la volonté des gouvernements de libéraliser l'économie et de développer le domaine de l'investissement, attire le
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Johnson, Andrew Charles. "Adult literacy and people with learning difficulties : an analysis of the effects of educational policy on adult literacy in further education." Thesis, Lancaster University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.369466.

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Paušová, Iva. "IFRS 4 - Pojistné smlouvy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113646.

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This thesis is dedicated to the newly proposed International Financial Reporting Standard IFRS 4 - Insurance contracts, lists and describes the most important points of the standard in the first and the second phase of the project. The first phase of the project establishes the definition of insurance contracts and other essential concepts. The first phase of the insurance contract provides only a temporary solution for measuring and reporting of insurance contracts until approved and adopted the final draft standard from the second phase. The second phase of the project proposes a new valuati
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Bertotti, Daniela. "A Organização Mundial do Comércio e as cláusulas sociais." Universidade Presbiteriana Mackenzie, 2009. http://tede.mackenzie.br/jspui/handle/tede/1254.

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Made available in DSpace on 2016-03-15T19:34:46Z (GMT). No. of bitstreams: 1 Daniela Bertotti.pdf: 582370 bytes, checksum: fb343d89c831de1fcaf24011f3af56bf (MD5) Previous issue date: 2009-08-18<br>Fundo Mackenzie de Pesquisa<br>The general proposal of this academic work is focused on the studies to adopt a minimum labour standard, called Social Standard by the World Trade Organization. The themes shown through the research are inside the recent social rights crisis problems approached by a perspective that examines the impact of adopting an ideology of the free market related to the Labour L
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Біла, Світлана Олексіївна, and Svitlana Bila. "Strategic priorities of aviation services market’s competitiveness growth in Ukraine within globalization." Thesis, National Aviation University, 2016. http://er.nau.edu.ua/handle/NAU/38534.

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The basic strategic priorities of aviation services market’s competiveness growth in Ukraine within globalization terms are defined in the article. The special attention is given to the prospects of improving, security and achieving correspondence of national aviation services market’s standards with international ones under the terms of Ukraine’s joining Common aviation space with EU and rules of ‘common aviation area’. The main priorities of aviation branch in Ukraine are defined concerning its competitiveness growth.
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Srivastava, Anup. "The challenges of improving revenue-recognition standard for multiple-element firms:evidence from the software industry (SOP 97-2)." Texas A&M University, 2008. http://hdl.handle.net/1969.1/85892.

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I investigated whether implementing SOP 97-2, the revenue-recognition standard for the software industry, reduces earnings informativeness. This standard is particularly important for two reasons: First, its provisions coincide with provisions of SAB 101, the current general revenue-recognition standard. Second, the software industry provides a laboratory setting for examining multiple-element firms, whose revenue-recognition challenges keep mounting as more and more firms bundle multiple products and services. I found that implementing SOP 97-2 leads to additional revenue deferrals and a decl
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Ögren, Anders. "Empirical studies in money, credit and banking : the Swedish credit market in transition under the silver and gold standards 1834-1913 /." Stockholm : Institute for Research in Economic History (Institutet för ekonomisk historisk forskning vid Handelshögsk.) (EHF), 2003. http://web.hhs.se/efi/summary/616.htm.

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Wieser, Andreas. "Vergleichende Analyse zur Bewertung von Marken : nach HGB und IAS/IFRS /." Hamburg : Kovač, 2007. http://www.verlagdrkovac.de/978-3-8300-2946-5.htm.

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Bříza, Michal. "Transformace účetní závěrky podniku v souladu s Mezinárodními standardy účetního výkaznictví." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223422.

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Object of the thesis Transformation of Financial Statements in Accordance with the International Financial Reporting Standards is to compile financial statements of the company in accordance with internationally recognized standards International Financial Reporting Standards (IFRS) and analyse differences between presentation of accounting information compiled according to Czech Accounting Standards. First part Theoretical Grounds concentrates on general accounting reporting requirements. Second part deals with the transformation itself and serves as an interpretation of related IAS/IFRS stan
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Hudson, William C. (William Carl). "Predictability of Credit Watch Placements and the Distribution of Wealth Effects Across the Trigger Event, Placement and Removal Dates." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc278062/.

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Standard and Poor's began publication of Credit Watch in November of 1981 as an early warning list for firms whose debt is under review for a possible rating change. This dissertation is composed of three essays which address various aspects of Credit Watch and the impact on shareholder wealth. The first essay uses a discriminant analysis model to classify the Credit Watch status of firms which engaged in mergers and acquisitions activity in 1991. The model correctly classifies 69.85% of the in-sample firms and 65.83% of the out of sample firms. The second essay examines whether the stock ma
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Sigismondi, Laurent. "Voluntary product standards in globalized markets an analysis of the US, EC, and Swiss antitrust approaches towards private standardization in a WTO perspective /." Neuchâtel : Université de Neuchâtel, 2006. http://doc.rero.ch/search.py?recid=6108&ln=fr.

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Šeiko, Julija. "Teisminė praktika dėl netipinių bendrijos prekių ženklų teisinės apsaugos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20061229_095722-50876.

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As already indicated by the title, this paper concentrates on the legal and practical issues concerning special marks in the European Community. The author analyses, which criteria are applicable for nontraditional signs, which can be registered as trademarks and therefore be protected by national, international and regional (European Union) law. In the first part of a paper the description of a sign which can be trademark according to Lithuanian an European Community law is given. In the second part of the paper international agreements regarding trademark protection are presented. In the sam
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Sivertsson, Yulia, and Jenny Thorildsson. "International Standards on Auditing : Internationell standardisering med kulturella hinder?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20210.

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Syfte: International Standards on Auditing (ISA) är ett ramverk för revision som introducerats för att öka revisionskvaliteten globalt. Övergången till ISA ökar kontinuerligt bland världens länder. En bidragande orsak är att EU har antagit övergången i det åttonde bolagsrättsliga direktivet. Trots fördelarna råder ett visst motstånd mot ISA i delar av världen. Med stöd från tidigare litteratur antar vi att detta kan förklaras av kulturella skillnader, medlemskap i EU, skillnader av legalt system och marknadens orientering, samt storlek på ekonomin. Arbetets syfte är att undersöka om dessa fakt
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Tafelmeier, Robert. "Markenbilanzierung und Markenbewertung Analyse und Eignung von Markenbewertungsverfahren in Hinblick auf die bilanzielle Behandlung von Marken nach HGB und IAS/IFRS." Frankfurt, M. Berlin Bern Bruxelles New York, NY Oxford Wien Lang, 2008. http://d-nb.info/993472125/04.

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Alnasseri, Saif Sultan. "Policies to Sustain High Standards of Living in Oil-Exporting Arabian Gulf Countries." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/366346.

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This study addresses the following research question: “Taking into account the major trends in oil extraction and depletion, economic diversification and development, and population growth, what policies should be adopted by oil-exporting countries in the Arabian Gulf region to sustain high living standards?” The countries of interest include Saudi Arabia, the United Arab Emirates (UAE), Oman, and Kuwait. Standards of living in these countries have generally risen during the last 35 or so years, even after real output per capita fell substantially in the mid-1980s. Public consumption has been
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Lichterowicz, Pierre. "Finance, culture et standardisation : l’évolution des composants de marché." Thesis, Lyon 2, 2012. http://www.theses.fr/2012LYO22022/document.

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Les composants des marchés financiers peuvent être vus comme une chaîne globale de production de confiance, c’est-à-dire de crédit. Nous appelons cet ensemble de d’acteurs, de règles du jeu et d’outils le Financial Assets Production System (FAPS). Dans le cadre d’une grille de lecture institutionnaliste (Veblen, Coase, North, Williamson) nous essayons de décrire et comprendre la production concrète des actifs financiers, leur système de production et de circulation. Puis nous illustrons par quelques exemples sur les structures globales des marchés, les composants et leurs relations, l'hypothès
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