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Dissertations / Theses on the topic 'Transparent financial management'

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1

Choi, Myeonghun. "Essays on Insurer’s Transparency and Risk Management Practice." Diss., Temple University Libraries, 2019. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/554733.

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Business Administration/Risk Management and Insurance<br>D.B.A.<br>This dissertation consists of two topics. Chapter 1 explores the relationship between firm transparency and managerial behaviors of the U.S. Property-Casualty (P&C) insurers. Using data between 1996 and 2015, we test whether credit rating agencies (CRAs) provide useful information to monitor insurers’ loss reserve management behaviors as watchdogs. In addition, we investigate how insurers recognize the rating difference given by different CRAs. We find that holding a rating does not necessarily affect insurers’ reserve manageme
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2

Pennywell, Gwendolyn. "Transparency, Risk, and Managerial Actions." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/finance_diss/17.

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I investigate the relation between firm risk and firm transparency over the period 1992-2006 and find that the level of firm transparency and the level of firm risk are negatively related. I also find that higher CEO pay-performance sensitivity (delta) works to mitigate this inverse relationship. This result is consistent with Hermalin and Weisbach (2007) who suggest that managers reduce risk to protect their pay and performance evaluations under higher levels of firm transparency. I further find that firms in high technology industries are more likely to increase risk relative to firms in oth
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Roman, Allan Donovan. "Financial Reporting and the Public Finance Management Act (PFMA) in the Western Cape." Thesis, University of the Western Cape, 2008. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_3069_1273450909.

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<p>The study focused on financial reporting in the public sector with the view to understanding the impact of the present financial management system in South Africa is adding value to the measurable outcomes-based objective process as required by the Public Finance Management Act (PFMA). The study determines the role of the Medium-Term Expenditure Framework (MTEF) in financial reporting, in relation to the business plan (strategy) and measurable outcomes and results of the Department of Community Safety. The primary objective of this study was to perform an assessment of financial reporting a
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Anderson, Crystal. "The Effect of Mandatory Adoption of IFRS on Transparency for Investors." Scholarship @ Claremont, 2018. https://scholarship.claremont.edu/cmc_theses/1946.

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This paper examines the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on transparency for investors by measuring the increase in earnings management during the post-adoption period of IFRS. One sign of earnings management is current year earnings being only slightly higher than the previous year’s earnings. An increase in earnings management means a decrease in accounting quality and a decrease of transparency for investors. By comparing firms that mandatorily adopted IFRS to similar benchmark firms in terms of strength of legal enforcement, book-to
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5

Cavalcanti, M. "Models for the implementation of governance and transparency in the financial companies: the quality management in the santander group." Thesis, Українська академія банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/60500.

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Щоб отримати якість у наданні послуг, необхідно побудувати навколишнє середовище в компанії, де превосходительство послуги пропонується Замовник - це місія всіх інтегрованих членів організації - старанна, адміністратори або керування та управління.<br>To get quality in the rendering of services, it is necessary to construct an environment in the company where the excellency of the service offered to the customer is a mission of all the integrant members of the organization – diligent, administrators or controlling, and governance.
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Chen, Jinchun S. M. Massachusetts Institute of Technology. "Evaluation of application of ontology and semantic technology for improving data transparency and regulatory compliance in the global financial industry." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/99020.

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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 78-79).<br>In the global financial industry, there are increasing motivations for financial data standardization. The financial crisis in 2008 revealed the risk management issues, including risk data aggregation and risk exposure reporting, at many banks and financial institutions. After the crisis, the Dodd-Frank Act required transaction data of derivatives trades to be reported to Swap Data Reposit
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7

Zheng, Yao. "Two Essays on Investment." ScholarWorks@UNO, 2012. http://scholarworks.uno.edu/td/1544.

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This dissertation consists of two essays: one looks at the time-varying relationship between earnings and price momentum, and the other looks at how liquidity and transparency affect the pricing differential between Chinese A-and Hong Kong H-share. The first essay presented in Chapter I investigates the time varying relationship between earnings momentum and price momentum. Using a Markov-switching framework, allowing for variation between high volatility and low volatility states, I find that price momentum is significantly more influenced by earnings momentum in the high volatility state. Fu
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Nowlin, LeAnn R. "Incorporating Stakeholder Input into Financial Decision Making in California School Districts." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/4543.

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As of June 2013, all California public school districts are required to incorporate stakeholder input into their operational goals and expenditures to increase stakeholder trust. Trust is a belief by one party in a transaction that the other party in the transaction will act in a way that is fair and in the interest of both parties. The problem is that no guidance or direction relative to the methods or extent to which stakeholder input should be gathered and incorporated was provided within the new regulations. Lawmakers and stakeholders had no insight into the effectiveness or level of schoo
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9

Xu, Li. "Two Essays in Finance: Analyzing the Value of Cash to U.S. and Non-U.S. Firms and Institutional Trading in Stock Index Futures." ScholarWorks@UNO, 2014. http://scholarworks.uno.edu/td/1840.

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In the first chapter, we analyze the role of market development, risk premium, and transparency as factors influencing the value of cash in firms listed as American Depository Receipts. Based on the method by Pinkowitz and Williamson (2002), our primary results are as follows. The market value of cash is greater on average for ADR firms than for U.S. firms, and within the ADR sample the value of cash is greater for firms based in less developed countries after 2007 financial crisis but not before. Together, the results suggest that the market development is especially important during more vol
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10

Винниченко, Наталія Володимирівна, Наталья Владимировна Винниченко та Nataliia Volodymyrivna Vynnychenko. "Трансформація бюджетного менеджменту в умовах реформування сектору публічних фінансів в Україні". Thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/67877.

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Дисертаційна робота присвячена розробці теоретико-методологічних засад та методичного інструментарію трансформації існуючої в Україні концепції бюджетного менеджменту з урахуванням міжнародних та національних тенденцій у сфері реформування сектору публічних фінансів. У роботі розроблено інтегровану дескриптивну концепцію трансформації бюджетного менеджменту, розвинуто концептуальні засади забезпечення транспарентності бюджетного менеджменту, удосконалено методологію визначення пріоритетних напрямків її забезпечення та оцінювання на місцевому рівні, розроблено методологію та методичний інструме
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11

Mngomezulu, Michael Mziwakhe. "Accountability and transparency in school financial management." Thesis, 2014. http://hdl.handle.net/10210/11537.

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M. Ed. (Educational Management)<br>Accountability and transparency in financial management is the cornerstone to all democratic government policies. All spheres of government should encourage participative collaboration and involvement of all stakeholders. Schools as organs of state are not immune to this call. The aim of this research was to investigate the level of accountability and transparency in school financial management with the ultimate aim of encouraging efficacy in financial school management. Accountability and transparency must be approached with resiliency. The findings are clea
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12

Huang, Li-Hsueh, and 黃力學. "The Relation Between Financial Reporting Transparency And Earnings Management." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/70215669651141048160.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>96<br>Prior studies indicate that greater transparency in financial reporting formats is capable of detecting earnings management. The recent research hypothesizes and substantiates that greater transparency in disclosure of comprehensive income discourages managers from engaging in earnings management in the field of increased transparency. In this experiment, 91 graduate students in institutes of accountancy, and finance and banking choose which available-for-sale security to sell from a portfolio. By projecting these results on managers in related careers, I try
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13

Mei, Yi, and 楊翊美. "The Study of Financial Reporting Transparency、Earnings Management and Economic Value Added (EVA®) for Financial analyst." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/36624261152408449976.

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碩士<br>國立高雄第一科技大學<br>財務管理所<br>93<br>In recent years, rather than using traditional accounting, financial analysts and investors in the world apply economic profit (Economic Profit, EP) to make the decision about investment decisions of investment. More powerful investors hope to find the true value of enterprises with the Economic Value Added (EVA) and define clearly about the relationship between the operation performance of enterprises and shareholders’ value. This research divides into two stage experiments to study. The first stage is that financial analysts explain enterprise's financi
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14

Yeh, Hsiao-Chien, and 葉筱倩. "Does IFRS Adoption Matter?The Effects on Financial Transparency and Earnings Management in Banking Industry: Evidence from Four Asian Countries." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/67338114300902024651.

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碩士<br>國立中正大學<br>財務金融研究所<br>99<br>This study aims to examine the impacts of fair value accounting by investigating the banking industry in Singapore, Hong Kong, Philippines and China during year 2003 (the earliest effective year of IFRS among sample countries) to year 2009 (the current year). Our purpose of this thesis is to test whether or not the IFRS (FVA) adoption has effects on the level of information transparency and the degrees of the earnings management. And then identify whether legal institutions explain the level of information transparency and the degree of earnings management afte
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15

Ntsele, Cynthia Nonhlanhla. "Accountability and transparency in managing school finances at primary schools in Johannesbug South." Diss., 2014. http://hdl.handle.net/10500/19041.

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The management of school finances is one of the major responsibilities facing principals and School Governing Bodies (SGBs) since the implementation of the South African Schools Act (SASA) in 1996. Schools and their governing bodies have broad financial responsibilities, including managing funding from the respective provincial department, setting and managing school fees, preparing the school’s budget as well as raising additional funds to augment the school budget. As democratically elected structures, School Governing Bodies stand to account to various stakeholders for publi
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16

Ntsele, Cynthia Nonhlanhla. "Accountability and transparency in managing school finances at primary schools in Johannesburg South." Diss., 2014. http://hdl.handle.net/10500/19041.

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The management of school finances is one of the major responsibilities facing principals and School Governing Bodies (SGBs) since the implementation of the South African Schools Act (SASA) in 1996. Schools and their governing bodies have broad financial responsibilities, including managing funding from the respective provincial department, setting and managing school fees, preparing the school’s budget as well as raising additional funds to augment the school budget. As democratically elected structures, School Governing Bodies stand to account to various stakeholders for publi
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