Relevant bibliographies by topics / Stock accounting / Dissertations / Theses
To see the other types of publications on this topic, follow the link: Stock accounting.

Dissertations / Theses on the topic 'Stock accounting'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'Stock accounting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Kemerer, Kevin L. "Accounting variables, stock splits and when-issued trading." Diss., Virginia Tech, 1990. http://hdl.handle.net/10919/39702.

Full text
Abstract:
When-issued trading, the contractual agreement for the sale and purchase of shares to be issued in the future (when-issued securities), typically occurs after stock split announcements. Curiously, when-issued trading does not always exist for a stock-splitting firm's shares even though the shares are eligible for when-issued trading. Although stock splits have been the subject of a large number of studies, intriguing questions concerning these events remain unanswered. In particular, academia has yet to explain adequately the positive average abnormal returns associated with stock split annou
APA, Harvard, Vancouver, ISO, and other styles
2

Van, Zyl Warrick Boyd. "Accounting for employee stock options." Doctoral thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/12449.

Full text
Abstract:
Includes abstract.<br>The use of ESOs as a form of employee remuneration has grown dramatically in recent years, fuelling a significant amount of research. The current accounting standards (IFRS 2 and IAS 33) do not reference this research and as a result the accounting records do not accurately reflect the economic nature of these transactions. This study will: 1. Evaluate the requirements of IFRS 2 and IAS 33 by developing an accounting model for each standard and comparing the current rules with this theoretical benchmark. 2. Further examine any identified differences by means of empirical
APA, Harvard, Vancouver, ISO, and other styles
3

Johed, Gustav. "Accounting, Stock Markets and Everyday Life." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-7750.

Full text
Abstract:
The backdrop of this dissertation is one ubiquitous element of everyday life: the stock market. Traditionally, accounting and stock markets are logically coordinate entities and this thesis analyzes how accounting supports private investors in their role as shareholders – as investors in shares and owners of companies. This analysis is carried out in four independent essays. The first two essays analyze the privatization of Telia, a former state-owned Telecommunication Company in Sweden that went public in 2000. The field material for the two essays consisted of newspaper articles, government
APA, Harvard, Vancouver, ISO, and other styles
4

Collett, Nick. "Accounting and environmental determinants of stock returns." Thesis, University of Manchester, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.631707.

Full text
Abstract:
Significant prior work exists in both the macroeconomics field and in finance and accounting into determinants of stock returns, although very few studies have tried to link both types of information together. This research seeks to bridge that gap. Seven macroeconomic variables and 15 accounting identities are hypothesised to explain stock returns, using a stepwise multiple regression procedure. Three macrovariables, GDP, real interest rates, and an exchange rate variable, together with four accounting variables are found to explain 3 month returns in an estimation sample. The results are con
APA, Harvard, Vancouver, ISO, and other styles
5

Marciano, Nicole. "Accounting for stock options : at whose expense? /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_marci_accou.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Buryla, Eliza. "Relation between Accounting Choices, Book Values and Stock Prices." Thesis, University of Skövde, School of Technology and Society, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-1303.

Full text
Abstract:
<p>This study examines the relationship between stock prices and accounting figures, primarily the book value of equity and earnings, as well as the market perception of accounting choices implemented by</p><p>companies. Market event studies from late sixties have initiated numerous of researches, and the majority of contemporary results were consistent with strong belief in the market efficiency theory. The</p><p>book value of equity and earnings have been proved to have the highest explanatory power of future stock prices. Other accounting-related issues, like inventory methods or accounting
APA, Harvard, Vancouver, ISO, and other styles
7

Kim, Soh Yung. "An investigation of certain accounting-related stock market anomalies." Thesis, University of British Columbia, 2012. http://hdl.handle.net/2429/42061.

Full text
Abstract:
In financial markets, anomalies refer to empirical regularities in which security returns deviate from what would be expected in an informationally efficient market. This dissertation investigates explanations for stock market anomalies related to accounting information as documented by Dichev (1998) and Piotroski (2000). Using Ohlson’s (1980) measure of bankruptcy risk (O-Score), Dichev (1998) documents a bankruptcy risk anomaly in which firms with high bankruptcy risk earn lower than average returns. My study first demonstrates that the negative association between bankruptcy risk and return
APA, Harvard, Vancouver, ISO, and other styles
8

Al, Muhairi Muna. "Assessing momentum investment strategies in the U.A.E. Stock Market." Thesis, University of Portsmouth, 2011. https://researchportal.port.ac.uk/portal/en/theses/assessing-momentum-investment-strategies-in-the-uae-stock-market(f49a15c4-d62e-46eb-9fe1-2c42ecb5df81).html.

Full text
Abstract:
The thesis extends the research in the area of momentum strategies by investigating the short-term continuation for stocks listed in the United Arab Emirates (U.A.E.) Stock Market over the period from January 2001 to June 2006. The evidence shows that winner portfolios tend to outperform loser portfolios of stocks over pre- and post-formation periods of three months to twelve months. The most successful zero-cost trading strategy selects stocks based on their returns over the previous six months and then holds the portfolio for eight months. This strategy yields abnormal returns of 1.10 percen
APA, Harvard, Vancouver, ISO, and other styles
9

Abu, Bakar Azizah. "Facebook Sentiment Index and international stock markets." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8604/.

Full text
Abstract:
This thesis aims to provide new behavioural finance insight into market anomalies through the use of a novel approach to measuring investor sentiment: the Facebook’s Gross National Happiness (GNH) index. The three empirical essays of this thesis investigate separately the relation between country-level investor mood – measured daily using the GNH index, and the following occurrences: the Monday Effect, return differentials in cross-listed shares; and herding. The empirical investigations are carried out with data (September 2007 to March 2012) for up to 20 international markets for which daily
APA, Harvard, Vancouver, ISO, and other styles
10

Novak, Jiri. "On the Importance of Accounting Information for Stock Market Efficiency." Doctoral thesis, Uppsala : Företagsekonomiska institutionen, Uppsala universitet, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8411.

Full text
APA, Harvard, Vancouver, ISO, and other styles
11

Jirsell, Cédric, and Robin Johansson. "Goodwill, aktieägarens vän eller fiende? : En kvantitativ studie av hur goodwillpostens storlek påverkar företags förmåga att ge avkastning till aktieägarna." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-194126.

Full text
Abstract:
We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn’t any need for concern regarding the standards about accounting for goodwill as stated by IFRS.
APA, Harvard, Vancouver, ISO, and other styles
12

Sealy, N. R. "Dividend policy, share price and return: a study on the Johannesburg Stock Exchange." Master's thesis, University of Cape Town, 1985. http://hdl.handle.net/11427/17601.

Full text
Abstract:
This thesis consists of an empirical investigation into the effects of firms' dividend policies on the prices of and returns realised on their ordinary shares listed on the Johannesburg Stock Exchange. A review of published theories as to whether the dividend policy of a firm ought to affect its value revealed that, under conditions approximating perfect capital markets, no dividend influence should be expected. Because of the wide range of market imperfections and their non uniform effect in the preferences they create amongst shareholders no consensus as to their aggregate influence on secur
APA, Harvard, Vancouver, ISO, and other styles
13

Tran, Nam D. "Why Do Acquirers Manage Earnings Before Stock-for-Stock Acquisitions?" Thesis, University of Oregon, 2011. http://hdl.handle.net/1794/11537.

Full text
Abstract:
xi, 68 p. : ill. (some col.)<br>In this dissertation, I examine whether high disclosure costs explain why acquirers manage earnings before stock-for-stock acquisitions. Because stock-for-stock acquirers use their own shares to pay for targets' shares, stock-for-stock acquirers have incentives to manage earnings in order to boost their stock prices. I show that high disclosure costs lead to an equilibrium in which acquirers engage in earnings management in a manner consistent with target firms' expectations. As a result, I hypothesize that stock-for-stock acquirers with high disclosure costs ar
APA, Harvard, Vancouver, ISO, and other styles
14

Hou, Qingchuan. "Two essays on empirical accounting research /." View abstract or full-text, 2007. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202007%20HOU.

Full text
APA, Harvard, Vancouver, ISO, and other styles
15

Lam, Eric Campbell Full Yet. "Two essays on stock market anomalies /." View abstract or full-text, 2009. http://library.ust.hk/cgi/db/thesis.pl?FINA%202009%20LAM.

Full text
APA, Harvard, Vancouver, ISO, and other styles
16

Zhu, Wei. "Using Accounting Data to Predict Firm-level and Aggregate Stock Returns." Thesis, Yale University, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3578482.

Full text
Abstract:
<p> This dissertation consists of three essays studying the role of accounting data in predicting distributions of stock returns. In the first essay, I explore the ability of accruals to predict future price (earnings) crashes and jumps, representing extreme negative and positive observations in the distribution of firm-level weekly returns (changes in quarterly ROA). I find that high (low) accruals predict a higher probability of price and earnings crashes (jumps) than medium accruals. In the second essay, I re-examine the ability of asset turnover growth, which reflects growth in both assets
APA, Harvard, Vancouver, ISO, and other styles
17

Gopalakrishnan, Venkataraman. "Market Reactions to Accounting Policy Deliberations the Case of Pensions (SFAS No. 87)." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc332275/.

Full text
Abstract:
This study had two basic objectives. The first was to determine the stock market reactions to the pension policy deliberations. The second was to further our understanding of the significance of the FASB's due process. The author selected 13 critical events that preceded passage of SFAS No. 87 and designed a quasi experiment to examine the stock market reaction around the above events. Two portfolios were constructed to test the hypotheses. The first portfolio consisted of firms in the experimental group (firms sponsoring a defined benefit pension plan) and the second portfolio consisted of fi
APA, Harvard, Vancouver, ISO, and other styles
18

Wang, Dechun. "Founding family ownership and accounting earnings of quality /." free to MU campus, to others for purchase, 2004. http://wwwlib.umi.com/cr/mo/fullcit?p3144465.

Full text
APA, Harvard, Vancouver, ISO, and other styles
19

Olivier, Alison Michell. "The effect of South African and international macro-economic variables on the South African Stock Market." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29199.

Full text
Abstract:
This study aims to answer the empirical question of whether South African and US macroeconomic variables are predictors of returns on the South African stock market. The results add to a body of literature, assessing the period from 1996 to 2016, which includes comparative analysis of data pre-and post the 2008 financial crisis. Furthermore, both local and US macro-economic variables are assessed. Variables selected include 1) GDP (SA and US), 2) Interest Rates (SA and US), 3) Inflation (SA and US), 4) South African Money Supply, 5) Rand/Dollar Exchange Rate, and 6) FTSE Index. These variables
APA, Harvard, Vancouver, ISO, and other styles
20

Kane, Gregory D. "Accounting data and stock returns across business-cycle associated valuation change periods." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-07282008-134006/.

Full text
APA, Harvard, Vancouver, ISO, and other styles
21

Nurmenniemi, S. (Sami). "Usefulness of book-to-market ratio and strength of future residual incomes to predict future stock returns." Master's thesis, University of Oulu, 2015. http://urn.fi/URN:NBN:fi:oulu-201505211552.

Full text
Abstract:
In the past academic research have displayed strong evidence that stocks with the relatively low valuation earn higher future returns than stocks with relatively high valuation. This kind of value anomaly seems to exist for example between firms with high and low book-to-market ratio. In addition there is a lot of evidence that future stock returns can be predicted by analyzing past financial information. Especially the value relevant fundamentals which are usually the main components of equity valuation models seems to consist useful information about the future stock prices. In this thesis
APA, Harvard, Vancouver, ISO, and other styles
22

Sergeant, Anne Marie Alley. "The relation between accounting earnings and stock returns: A study of firms receiving a modified audit report." Diss., The University of Arizona, 1994. http://hdl.handle.net/10150/186879.

Full text
Abstract:
This study investigates whether the receipt of a modified audit report is associated with a reduction in the perceived (by investors) quality of the firm's earnings as reflected in its earnings response coefficient (ERC). The accounting numbers of a firm receiving a modification to its audit report are likely to contain relatively higher measurement error and, hence, be more noisy. Furthermore, there is likely to be greater uncertainty regarding the production, investment, and financing (PIF) activities of these firms. Both of these factors--noise in accounting earnings and uncertainty in PIF
APA, Harvard, Vancouver, ISO, and other styles
23

Mbuyi, Etienne. "An investigation into the harmony of accounting practices by listed companies on leading stock markets." Master's thesis, University of Cape Town, 2006. http://hdl.handle.net/11427/5625.

Full text
APA, Harvard, Vancouver, ISO, and other styles
24

Huang, Xiaochuan. "Earnings Smoothness and Investment Sensitivity to Stock Prices." Digital Archive @ GSU, 2011. http://digitalarchive.gsu.edu/accountancy_diss/10.

Full text
Abstract:
Existing research suggests that market misvaluations affect corporate investment, often leading to suboptimal investment. I examine whether earnings smoothness reduces the impact of market valuations on corporate investment and in turn enhances investment efficiency. I find that earnings smoothness has a strong negative effect on the sensitivity of corporate investment to stock prices. Further analyses indicate that this negative effect is driven by both innate and discretionary components of earnings smoothness and is more pronounced for firms operating in more volatile business environment
APA, Harvard, Vancouver, ISO, and other styles
25

Ullah, Saif. "Effect of Dividend Policy Measures on Stock Prices : With Reference to Karachi Stock Exchange, Pakistan." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-7825.

Full text
Abstract:
The objective of this study is to examine the dividend policy measures effect on the stock prices. A sample of 171 listed companies from Karachi Stock Exchange, Pakistan is examined for a period from 1998 to 2006. The dependent variable stock price volatility is regressed against the dividend policy measures (independent variables) e.g., dividend yield, dividend payout ratio, actual cash dividends and dividend to total assets of the firm, after controlling for firms’ profitability, liquidity, gearing, size and growth. This study finds that, dividend policy measures have strong effect on the st
APA, Harvard, Vancouver, ISO, and other styles
26

柴麗萍 and Lai-ping Mary Chai. "Earnings management by late reporters." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31238154.

Full text
APA, Harvard, Vancouver, ISO, and other styles
27

Brimble, Mark Andrew, and m. brimble@griffith edu au. "The Relevance of Accounting Information for Valuation and Risk." Griffith University. School of Accounting, Banking and Finance, 2003. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20030829.120234.

Full text
Abstract:
A key theme in capital markets research examines the relationships between accounting information and firm value. Two concerns relating to the value relevance of accounting information are: (1) concerns over the explanatory and predictive power of the evidence presented in the prior literature (Lev, 1989); and (2) the evidence of a deterioration in the association between accounting information and stock prices over the past four decades (Collins, Maydew and Weiss, 1997; Francis and Schipper, 1999; Lev and Zarowin, 1999). These concerns provide the key motivation for this thesis which examines
APA, Harvard, Vancouver, ISO, and other styles
28

Brimble, Mark Andrew. "The Relevance of Accounting Information for Valuation and Risk." Thesis, Griffith University, 2003. http://hdl.handle.net/10072/365276.

Full text
Abstract:
A key theme in capital markets research examines the relationships between accounting information and firm value. Two concerns relating to the value relevance of accounting information are: (1) concerns over the explanatory and predictive power of the evidence presented in the prior literature (Lev, 1989); and (2) the evidence of a deterioration in the association between accounting information and stock prices over the past four decades (Collins, Maydew and Weiss, 1997; Francis and Schipper, 1999; Lev and Zarowin, 1999). These concerns provide the key motivation for this thesis which examines
APA, Harvard, Vancouver, ISO, and other styles
29

Ba-Owaidan, Mamdouh Abdullah. "The contribution of accounting information to investor decisions in the Saudi stock market." Thesis, University of Hull, 1994. http://hydra.hull.ac.uk/resources/hull:4578.

Full text
APA, Harvard, Vancouver, ISO, and other styles
30

Sneed, Joel Jerome. "The influence of taxes and risk in open market stock repurchase transactions." Diss., The University of Arizona, 2001. http://hdl.handle.net/10150/289734.

Full text
Abstract:
This study investigates the impact of taxes and risk on firm's repurchasing decision and the subsequent market reaction to their announcement. I extend the repurchase literature by examining the tax and risk motivations for firms repurchasing their stock and increasing their borrowing, while controlling for the alternative explanations for repurchases. In a stock repurchase, a firm can quickly change the ratio of debt to equity in its capital structure, and, when combined with the positive change in debt, a setting where the firm is altering the balance of its capital structure in two similar
APA, Harvard, Vancouver, ISO, and other styles
31

Zhang, Yinglei. "Net operating assets as a predictor for future stock returns an industry analysis /." Connect to this title online, 2005. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1116992225.

Full text
Abstract:
Thesis (Ph. D.)--Ohio State University, 2005.<br>Title from first page of PDF file. Document formatted into pages; contains xi, 119 p.; also includes graphics (some col.) Includes bibliographical references (p. 112-119). Available online via OhioLINK's ETD Center
APA, Harvard, Vancouver, ISO, and other styles
32

Ouyang, Liangyi, and 歐陽良宜. "Accounting and stock performance of initial public offerings and seasoned equity offerings: evidence inChina." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B30691114.

Full text
APA, Harvard, Vancouver, ISO, and other styles
33

Mohiuddin, Md. "An empirical investigation into audit committee practices in Bangladesh : the case of companies listed on the Dhaka Stock Exchange(DSE)." Thesis, Cardiff University, 2012. http://orca.cf.ac.uk/18764/.

Full text
Abstract:
For several decades, the Audit Committee (AC) has been a subject of substantial research interest in developed countries including the U.S.A. and the U.K. However, this still remains a relative new topic in developing countries. In an attempt to examine the scenario of AC practices from the perspective of an emerging economy like Bangladesh, this study investigates the state of AC practices in the companies listed on the Dhaka Stock Exchange (DSE). This study was undertaken through a questionnaire survey and an interview survey in order to collect the data. The respondents of these surveys con
APA, Harvard, Vancouver, ISO, and other styles
34

Chen, Xuanjuan. "Three essays on stock selection ability and agency problem of mutual funds /." View online ; access limited to URI, 2005. http://0-wwwlib.umi.com.helin.uri.edu/dissertations/dlnow/3186899.

Full text
APA, Harvard, Vancouver, ISO, and other styles
35

Jiang, Ling. "An Investigation of the Impact of Corporate Governance on Decision to Expense Employee Stock Options." VCU Scholars Compass, 2006. http://hdl.handle.net/10156/1990.

Full text
APA, Harvard, Vancouver, ISO, and other styles
36

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.

Full text
Abstract:
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,
APA, Harvard, Vancouver, ISO, and other styles
37

MANCINI, MARIA SERENA. "New methodological insights into Ecological Footprint Accounting: flow vs stock distinction and carbon Footprint revision." Doctoral thesis, Università di Siena, 2017. http://hdl.handle.net/11365/1005536.

Full text
Abstract:
Natural capital is the primary and fundamental pillar allowing humans to thrive on Earth and sustain the functioning of human society and economy. Several ecosystem services (i.e. of the kind of provisioning, regulating, supporting and cultural services) are the tangible benefit to humans and are generated by natural capital in the form of stocks and flows of resources. Fully understanding and evaluating these ecosystem services is thus crucial for tracking the consumption of natural resources and properly managing natural capital. This thesis presents an in-depth analysis of the Ecological Fo
APA, Harvard, Vancouver, ISO, and other styles
38

Frank, Kimberly Elaine 1968. "The effect of growth on the relevance of financial accounting data for stock valuation purposes." Diss., The University of Arizona, 1997. http://hdl.handle.net/10150/288728.

Full text
Abstract:
This study investigates the impact of growth on the value relevance of accounting data. Indirect evidence in the contracting literature suggests differences in value relevance is negatively related to growth, but to date evidence to empirically document the relationship is mixed. In contrast to previous research, this study analyzes the effect of growth on value relevance from a security price perspective, using the recently developed Ohlson model, and uses the analysts' five-year growth in EPS forecast as the proxy for growth which focuses on growth in terms of value to the investor. This stu
APA, Harvard, Vancouver, ISO, and other styles
39

Houy, Alexander. "The Predictive Power of CEO Equity Incentive Compensation on the Enforcement of an SEC Accounting and Auditing Enforcement Release." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2126.

Full text
Abstract:
This study examines the predictive power of restricted stock and stock option compensation on the enforcement of an Accounting and Auditing Enforcement Release. Since executives have seen substantial increases in the amount of equity incentive awards, this may incentivize management to commit financial reporting misconduct to boost the value of these awards. The magnitude of the incentive to commit financial reporting misconduct is hypothesized to be more pronounced with stock option compensation when compared with restricted stock compensation. The analysis for the 1992-2012 time period shows
APA, Harvard, Vancouver, ISO, and other styles
40

De, la Rosa Denise M. (Denise Mary) 1949. "Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc278962/.

Full text
Abstract:
Poland's transition from a centrally-planned economy (CPE) to a market economy began in 1989. Building a market economy out of the failures of a CPE represents an unprecedented process in the history of economic development. At the core of the transition is the privatization of state-owned enterprises (SOEs). Many problems encountered during privatization are accounting related, and before privatization can occur valuation issues must be resolved. What has been the role of accounting in Poland's transition? Accounting is an interactive process that reflects and creates reality. The accounting
APA, Harvard, Vancouver, ISO, and other styles
41

Ouyang, Liangyi. "Accounting and stock performance of initial public offerings and seasoned equity offerings evidence in China /." Click to view the E-thesis via HKUTO, 2004. http://sunzi.lib.hku.hk/hkuto/record/B30691114.

Full text
APA, Harvard, Vancouver, ISO, and other styles
42

Shan, Yaowen Banking &amp Finance Australian School of Business UNSW. "Essays on fundamental uncertainty, stock return volatility and earnings management." Publisher:University of New South Wales. Banking & Finance, 2009. http://handle.unsw.edu.au/1959.4/41521.

Full text
Abstract:
This dissertation consists of three stand-alone essays on fundamental uncertainty, stock return volatility and earnings management. The first study investigates the role of information about firms?? fundamentals contained in analysts?? forecasts (which I label ??non-accounting information??) in understanding stock return volatility. When combined with Ohlson??s (1995) linear information dynamics, the accounting version of the Campbell-Shiller model (Campbell and Shiller 1988a, 1988b; Vuolteenaho 2002) implies that if current non-accounting information is more uncertain, then future stock retu
APA, Harvard, Vancouver, ISO, and other styles
43

Prinz, Pascal Paul. "The Impact of Dilution on the Value of Employee Stock Options." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01666023002/$FILE/01666023002.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
44

Zhang, Jinjian S. M. Massachusetts Institute of Technology. "Why Big 4 accounting firms did not dominant China's stock market as they did elsewhere." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98984.

Full text
Abstract:
Thesis: S.M. in Management Research, Massachusetts Institute of Technology, Sloan School of Management, 2015.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 41-46).<br>The Big 4 accounting firms (PriceWaterhouseCoopers, KPMG, Deloitte and Ernst Young) are dominating the audit markets in the U.S., European Union, Japan and theoretically every major capital market EXCEPT China. As of March 2015, there were around 86% of public companies listed in the New York Exchange (NYSE) as audited by the Big 4, while only 6% of the public companies listed in the Shang
APA, Harvard, Vancouver, ISO, and other styles
45

Ting, Hsueh-O., and 丁雪娥. "The Relation Between Accounting Data and Stock Returns Under Conservative Accounting." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/00107083858052220822.

Full text
Abstract:
碩士<br>國立臺灣大學<br>會計學研究所<br>93<br>Due to lots of uncertainties faced by companies, the concept of conservatism is developed to increase users’ confidence on financial statements. Under conservatism, the accounting estimate of change in assets value might be lower than the market’s assessment. Feltham and Ohlson’s model (1995, 1996) predicted that operating assets and cash investment have positive impact on goodwill under conservative accounting. Goodwill affects the firm’s market value and then the stock returns. Accordingly, we expect operating assets and cash investment may affect stock r
APA, Harvard, Vancouver, ISO, and other styles
46

"Accounting Quality and Household Stock Market Participation." Doctoral diss., 2020. http://hdl.handle.net/2286/R.I.57091.

Full text
Abstract:
abstract: Recent research finds that there is significant variation in stock market participation by state and suggests that there might be state-specific factors that determine household stock market participation in the United States. Using household survey data, I examine how accounting quality of public companies at the state level affects households’ stock market participation decisions. I find that households residing in states where local public companies have better accounting quality are more likely to invest in stocks. Moreover, those households invest greater amounts of their wealth
APA, Harvard, Vancouver, ISO, and other styles
47

Zhang, Lijuan. "Accruals quality, stock returns seasonality and the cost of equity capital." Phd thesis, 2014. http://hdl.handle.net/1885/155532.

Full text
Abstract:
Despite considerable interest among accounting researchers in recent years regarding whether accruals quality should be priced by equity markets, and whether any pricing effect detected is attributable to risk, these questions remain among the more controversial in accounting research. This thesis comprises a brief introduction to theory underpinning the pricing of information risk, followed by three essays investigating the empirical relationship between accruals quality and the cost of capital. The final chapter presents my conclusions. Essay 1 examines whether previously documented associat
APA, Harvard, Vancouver, ISO, and other styles
48

李汪炘. "Forecasting Stock Returns Using Accounting Ratios : Evidence from the Taiwan’ Stock Market." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/92879907306182900621.

Full text
Abstract:
碩士<br>佛光人文社會學院<br>經濟學研究所<br>92<br>Abstract This study attempts to forecast the abnormal return ratios for the stock issued by TSE companies via the open market information. Therefore, this study incorporates the abnormal return ratios of stock price as dependent variables and the accounting ratios as independent variables; and selects the significant independent variables via step-wise regression, thereby constructing a model to forecast the abnormal return for stock prices. This study has attempted to compare accounting ratios and forecast future price changes through both models.
APA, Harvard, Vancouver, ISO, and other styles
49

Tsai, Ying Yu, and 蔡櫻瑜. "The reaction of stock price to accounting changes in Taiwan stock market." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/07347949644641488026.

Full text
Abstract:
碩士<br>國立臺灣大學<br>會計學研究所<br>82<br>"會計變動之資訊內涵"之主題，在美國已有許多學者從事理論探討與實證 研究，但在我國則較少受到重視，故本研究擬就台灣股票上市公司會變動 是否具有資訊內涵作一驗證，分析在會計變動時股價之變動情況，藉此了 解投資人的行為。本研究嘗試採用累記異常報酬折線圖來解釋所觀測到的 現象，在統計上則利用F檢定及Kruskal-Wallis檢定來檢驗財務報表宣告 前後十日之累計異常報酬，依據統計上的結果，本研究接受虛無假設。換 言之，其結果顯示支持效率市場假說，即投資人不會因為會計方法之改變 所造成的損益效果，而改變對投資人的評價，故若公司想以操縱損益之手 法來操縱股價，將是徒勞無功。 This study examines the information content of accounting changes in Taiwan, which is topic lack of relevant studies. The
APA, Harvard, Vancouver, ISO, and other styles
50

Ching-Wen, Hsiao. "The Effect of Accounting Earnings on Stock Returns." 2004. http://www.cetd.com.tw/ec/thesisdetail.aspx?etdun=U0009-0112200611361509.

Full text
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the bibliographies on the topic 'Stock accounting' for other source types:
Journal articles Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography