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Tesi sul tema "Finance Accounting"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 30 maggio 2022

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1

Tahoun, Ahmed Mamdouh. "Essays in accounting and finance." Thesis, University of Manchester, 2011. https://www.research.manchester.ac.uk/portal/en/theses/essays-in-accounting-and-finance(f9f1ad0d-fa37-4b6f-a273-809c3b68b164).html.

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In this thesis, I examine why there are distortions in investor portfolio selection, and show the consequence of these distortions on firms' investment decisions. The thesis consists of three essays. In the first essay, I examine the economic consequences of the mandatory adoption of IFRS in EU countries by showing which types of economies have the largest reduction in investment-cash flow sensitivity post-IFRS. I also examine whether the reduction in investment-cash flow sensitivity depends on firm size as well as economy type. I find that the investment-cash flow sensitivity of insider econo

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2

Rowbottom, Nick. "Intangible asset accounting and accounting policy selection in the football industry." Thesis, University of Birmingham, 1999. http://etheses.bham.ac.uk//id/eprint/899/.

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The main aim of this thesis is to evaluate the feasibility of intangible asset accounting in financial reporting with particular reference to the football industry. It also examines related accounting policies. Lack of reliable measurement is the major obstacle to the recognition of intangible assets. The measurement of intangible assets is problematic due to a lack of verification through reference to an active market. However, drawing on Human Resource Accounting, the thesis argues that identifying and measuring human resource assets may be possible in the football industry. The human resour

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3

Mottaghi, Aliasghar. "Accrual accounting, cash accounting and the estimation of future cash flows." Thesis, University of Sussex, 2011. http://sro.sussex.ac.uk/id/eprint/7075/.

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This study investigates the predictive ability of current and past cash flows with respect to the estimation of future cash flow, and compares this predictive ability with that of current and past earnings. Future cash flow is estimated in this study on the basis of a model hierarchy that initially incorporates aggregated predictors and then their disaggregated components, with the objective of improving on conventional research design with respect to the problematic issues surrounding missing values in source databases, extreme values in the sampled data and variability in fiscal year length.

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4

Osseiran, Ali. "Mental accounting and public choice." Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/91705/.

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Abstract (sommario):

Evidence from the consumer behaviour literature show that people like private costs to either precede or occur at the same time as the benefits. No one wants to pay for a vacation after it has become a memory, or a dishwasher after it has gone to the tip. Likewise, no one wants to work for a salary that has already been spent. It is likely that similar preferences exist for communal expenditures. With this in mind, this thesis presents a series of studies into how ordinary citizens make (or want to make) communal financial decisions (i.e. cost-benefit trade-offs). The aim is to learn if people

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5

Lari, Dashtbayaz Mahmoud. "Cash flow accounting and the cost of debt." Thesis, University of Sussex, 2011. http://sro.sussex.ac.uk/id/eprint/7028/.

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The aim of this study is to examine why firms may manipulate not just their earnings but also their cash flows, and to investigate the effects of this behaviour in debt markets with respect to the cost of debt. This research addresses current concerns about accounting rules (both GAAP and IFRS) which allow companies discretion in the presentation of their operating cash flow in financial statements. Using a sample of 8,684 UK and 23,935 USA firm-years from 1998 to 2010, the reported operating cash flow is decomposed into two components, unmanaged and managed, in order to examine the associatio

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6

Izadi, Zadeh Darjezi Javad. "Interim accounting earnings and price momentum." Thesis, University of Sussex, 2012. http://sro.sussex.ac.uk/id/eprint/43336/.

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Abstract (sommario):

We know that managers may use their discretion by structuring transactions that can alter financial reports in order to persuade stockholders in their interpretation of the underlying economic performance of the company. The study reported in this thesis examines such earnings discretion in the six monthly interim reports issued by listed firms in the UK, and investigates the relationship between estimates of earnings manipulation and the market pricing of the firm's shares. This is tested by examining whether managers use their discretion to sustain earnings trends in the case of ‘winner' fir

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7

Möllenhoff, Steffen [Verfasser]. "Three Papers in Empirical Finance and Accounting / Steffen Möllenhoff." Wuppertal : Universitätsbibliothek Wuppertal, 2021. http://d-nb.info/1228010358/34.

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8

Lorenz, Angela. "Contemporary management accounting in the UK service sector." Thesis, University of Gloucestershire, 2015. http://eprints.glos.ac.uk/4260/.

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Abstract (sommario):

This study demonstrates an original contribution to knowledge by providing a deeper understanding of management accounting practices in the context of service organisations. It explores a number of traditional and contemporary tools and their relationship to service organisations. The study focuses on the extent to which both traditional and contemporary tools are utilised in practice and also the underlying reasons why some tools become embedded in practice and the barriers and enablers of management accounting change in a service sector context. The study is explanatory in nature and uses a

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9

Desai, Renu V. "FINANCE AND ACCOUNTING OUTSOURCING: THREE STUDIES RELATED TO THE ETHICAL AND ECONOMIC DIMENSIONS OF ACCOUNTING OUTSOURCING." Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2174.

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This dissertation evaluates the economic and ethical considerations underlying the outsourcing of professional services such as finance and accounting. The dissertation is comprised of three separate, but related studies. The first study explores the adequacy of the disclosure rules recommended in the revised ethics rulings regarding disclosure of outsourcing relationships and the resulting ethical and economic repercussions for both, the AICPA members and their clients. The second study analyzes the disclosure rules recommended in the AICPA ethics rulings regarding disclosure of outsourcing r

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10

Brown, Rodney John. "Essays at the intersection of taxation and financial accounting." Thesis, London School of Economics and Political Science (University of London), 2018. http://etheses.lse.ac.uk/3767/.

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This thesis consists of three separate chapters that explore issues at the intersection of taxation and financial accounting. The unifying theme is corporate tax avoidance and the consequences of increased transparency of tax practices on firm behaviour and financial reporting. Chapter 1 (co-authored with Chris Evans and Youngdeok Lim) examines the impact of changes to a full dividend imputation system on corporate tax avoidance. We exploit an exogenous shock to the Australian dividend imputation system which became effective on 1 July 2000 and allows shareholders to claim all imputation credi

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11

Na, Hyun Jong. "Disappearing Working Capital: Implications for Accounting Research." Thesis, The George Washington University, 2020. http://pqdtopen.proquest.com/#viewpdf?dispub=27542571.

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This dissertation examines the implications of technological advances on the net working capital balance of U.S. firms over the past five decades. I find that the annual mean value of the net working capital balance of U.S. firms has sharply declined, from 28.9% of average total assets in the 1970s to 6.5% in the 2010s. I also show that an increase in IT spending is associated with a reduction in net working capital balance, after controlling for alternative explanations. This real (vis-à-vis accounting) change in net working capital balance has significant implications for practical financial

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12

Daruty, Matthew. "The Fall of the 10-K Report: Measuring the Impact of Accounting Ratios on Financial Performance." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2225.

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Abstract (sommario):

The annual 10-K report has historically been the most important aspect in assessing the position of a publicly held company. However, as the flow of information has increased with the dawn of new technologies, less and less attention has been paid to these audited financial statements. In order to assess if investors are still reacting to the information contained in the annual report, this paper examines the relationship between accounting ratios and stock price in banks traded on United States stock exchanges. By examining accounting ratios instead of simply looking at Earnings Per Share, ne

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13

Munro, Jamie William. "Convertable debt : rationale and accounting classification." Thesis, Lancaster University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337356.

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14

Zhang, Qiongyao. "CEO Compensation around Corporate Spinoffs." Thesis, State University of New York at Binghamton, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10620290.

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<p> Our study examines whether CEO compensation decreases in response to the reduction in firm size after a corporate spinoff. We find overall that CEO pay decreases subsequent to the spinoff, consistent with efficiency theory. However, the decrease is driven by the pay adjustment ac- companying CEO turnover around the spinoff. New CEOs hired around the spinoff have little bargaining power in regards to their compensation and thus we observe a decline in CEO compensation around these spinoff events. The compensation of those CEOs which span the spinoff event does not decrease, consistent with

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15

Campbell, Stephen. "Permanent and Temporary Tax Avoidance as a Source of Financing| How to Succeed where the American Jobs Creation Act of 2004 Failed." Thesis, University of California, Irvine, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10827316.

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<p> The repatriation tax holiday enacted by the American Jobs Creation Act of 2004 mandated that the proceeds be used for investment. However, the academic literature has found this mandate to be ineffective (Blouin and Krull, 2009). In this paper, I examine the determinants of using tax savings for investment purposes. Using the cash flow statement identity, I estimate how firms allocate permanent tax savings, temporary tax savings, and their other operating cash flows among the following uses: investment, holding as cash, or reducing debt or equity. I find that temporary tax savings are used

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16

Hart, Daphne. "Essays on the relation between accounting and employment, risk and valuation." Thesis, London School of Economics and Political Science (University of London), 2019. http://etheses.lse.ac.uk/3844/.

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Abstract (sommario):

The thesis is a collection of three separate papers on accounting consequences. Specifically, the papers examine the relation between accounting and employment, risk and valuation. The first chapter (solo-authored) documents that approximately 20% of large US public firms choose to disclose employment information quarterly, at a higher frequency than mandated by the US Securities and Exchange Commission (SEC). I use these voluntary disclosures to examine whether managers modify their firms' workforces to manage earnings. Using firm-level analysis, I find that managers alter their firms' workfo

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17

Owen, Aneirin Sion. "The political economy of the accounting firm." Thesis, University of Warwick, 2010. http://wrap.warwick.ac.uk/3396/.

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Abstract (sommario):

The aim of this thesis is the development of a political economy of large accounting and auditing firms. The importance of this lies in the rapid growth of these firms and the lack of appropriate theories. Economists have applied the theory of the firm to accounting and have approached auditing from agency and litigation costs perspectives, while sociologists have studied the culture of accounting firms and approached auditing using concepts such as ‘legitimation’ and ‘jurisdiction’. These approaches do not recognise that to do justice to the subject matter, we must study accounting firms in t

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18

Garcia, Roberto C. "An Accounting Solution to The Public Pension Crisis." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/890.

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Abstract (sommario):

Roughly 40 million American active and retired workers are covered by local, state or federal pension systems. The most recent financial crises has caused many of these pension systems to go up in flames, leaving politicians and economists puzzled as to where the money to pay off their future pension liabilities will come from. To add to the nightmare situation, we can expect the retirement of the baby-boomers over the next decade to exacerbate the conflagration. With less contributions coming in from the reduced number of active public employees, and more to pay out to retirees, many localiti

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19

De, Jager Phillip. "Fair value accounting in South African banks : financial stability implications." Doctoral thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15568.

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This article-based thesis consists of three main papers that examine the use of fair value accounting in banks and how it can influence behaviour with systemic effects; this helps in understanding the role of fair value accounting in the global financial crisis. The examination consisted of two parts. The first part was the investigation of how fair value accounting was actually used by South African banks. The second part was the development of an analytical model that links together fair value accounting, bank capital regulation and economic outcomes. The South African case study was further

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20

Kayed, Metwally Ahmed El-Sayed. "Accounting regulation in Egypt in relation to western influence." Thesis, University of Hull, 1990. http://hydra.hull.ac.uk/resources/hull:3112.

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21

Mohamed, Abeer Abdulmoniem. "A proposed strategic management accounting model for profitability : an empirical study." Thesis, University of Gloucestershire, 2010. http://eprints.glos.ac.uk/3238/.

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Abstract (sommario):

This thesis concerns strategic profitability management. The emergence of strategic management accounting has created a growing need for companies to discover the key factors that affect profitability and then to understand how these factors should be managed. To fulfil strategic management accounting requirements necessitates the use of appropriate strategic management accounting techniques. However, the traditional profitability system is inappropriate to meet the task. In addition, there has also been a lack of attention paid by researchers to the study of the integration between the most i

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22

Sato, Braxton. "Management Accountants, Risk Management, and Effective Communication." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/324.

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This paper seeks to explain the frameworks that the risk accountant likely operates in. It begins with a discussion of risk in the business context. Then the paper examines existing frameworks in light of the work of management accountants. The paper looks more closely at the tools the management accountant has at his disposal to identify, assess, and communicate risk as well as issues surrounding the use of these tools such as the calculative culture of the firm and biases in risk perception. It is meant to be useful to academics pursuing future research in risk accounting and also to managem

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23

Wyatt, Anne. "Financial analysts and intangible assets." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0204%20AWyatt&JWong.pdf.

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"June 2002" Includes bibliographical references: (p. 30-35). The papers examines the association between the transparency of corporate financial reporting on intangible assets relative to a proxy for total intangible assets, and analyst incentives to follow firms and properties of analysts' earnings forecasts - controlling for endogeneity among these factors. More transparent financial reporting on intangible assets is measured by higher recognition of intangible assets on the balance sheet relative to a proxy variable for total (underlying) intangible assets, market value added which equals e

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24

Wong, K. K. "The prospect of computer financial packages in Hong Kong /." [Hong Kong : University of Hong Kong], 1987. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12361239.

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25

Jouan, Jean Karl. "Financial liberalisation in Mauritius and the finance-growth nexus." Thesis, Edinburgh Napier University, 2005. http://researchrepository.napier.ac.uk/Output/3598.

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The purpose of the thesis is to explore the empirical relevance of the theory of financial liberalisation in the Mauritian context. After confronting the conflicting views in the literature, the changes that have taken place in the financial sector in terms of monetary policy and the institutional developments are examined. The study shows that government has played a role in boosting financial intermediation before liberalisation and that it has still a role to play after liberalisation. It also explains the measuresta ken to improve financial stability. The high concentration in both the ban

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26

Ip, Chi Kuan. "Implications of reforms on Chinese accounting practices." Thesis, University of Macau, 2006. http://umaclib3.umac.mo/record=b1636229.

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27

Jones, Ambrose. "Antecedents and consequences of lifestyle choice in public accounting /." Available to VCU users online at:, 2007. http://hdl.handle.net/10156/1770.

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28

Weiss, Susan F. "Implications of Executive Succession Upon Financial Risk and Performance." ScholarWorks, 2011. https://scholarworks.waldenu.edu/dissertations/958.

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Abstract (sommario):

Executive replacements have historically created fluctuations in the market value of a company and precipitated inappropriate investor reaction. However, the direction and statistical significance of relationships between executive turnover, market value, financial risk, and investor reaction among a census of highly performing firms was previously unexplored. The purpose of this study was to determine the extent of the relationship between CEO turnover and indicators of company performance. Theoretical foundation for this study was the efficient markets hypothesis. Hypotheses tests were desig

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29

Khansalar, Ehsan. "The consistent estimation of future cash flow and future earnings : a predictive model with accounting double entry constraint." Thesis, University of Sussex, 2011. http://sro.sussex.ac.uk/id/eprint/7402/.

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Abstract (sommario):

In empirical financial accounting research, there continues to be a debate as to what the best predictors of future earnings and future cash flows might be. Past accruals, earnings and cash flows are the most common predictors, but there is no consensus over their relative contributions, and little attention to the underlying accounting identities that link the components of these three prominent variables. The aim of this thesis is to investigate this controversy further, and to apply an innovative method which yields consistent estimations of future earnings and cash flows, with higher preci

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30

Pan, Lee-Hsien. "Two essays on dividend policy, managerial compensation, and corporate governance." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2009. http://wwwlib.umi.com/cr/syr/main.

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31

Kiriukhin, Oleg. "Accruals Quality and Firm Value." Thesis, The University of Chicago, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10817494.

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<p> I examine the importance of the properties of accounting information to equity investors by estimating the implicit prices of accruals quality and operating volatility revealed from observed stock prices. I measure accruals quality parameters based on the model in Nikolaev [2016], which separates the volatility of accounting error from the volatility of the performance component of accruals. I use the hedonic regression approach, which relies on rational expectations (<i>Bajari et al</i>. [2012]) to identify the effect of accruals quality on firm value. This approach isolates time-varying

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32

Garner, Jeffrey Lee. "Forensic Detection for Earnings Management in Selected Code Law Nations of Europe." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10932861.

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<p> This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones’ work and Schippers’ work. The firms’ managers should fulfil agency theory when they made reporting decisions, and they should act in the investors’ best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported m

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33

Makaya, Martin. "The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/27999.

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Abstract (sommario):

This study examines the value relevance of International Financial Reporting Standards (IFRS) based accounting measures for the periods before, during and after hyperinflation in Zimbabwe. The study uses a sample of 30 listed companies for the entire period from 1996 to 2013. It uses the fixed effects (FE) technique to examine the value relevance of IFRS based accounting numbers using the price model as the main tool for analysis and thereafter, the returns model as an additional tool for further analysis to this study Using the price model, the results show that IFRS based accounting measures

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34

Tsatsire, Israel. "An investigation of the municipal credit control policy, with special reference to the Nelson Mandela Metropolitan Municipality." Thesis, Port Elizabeth Technikon, 2001. http://hdl.handle.net/10948/67.

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In this mini-dissertation, an investigation of the municipal credit control policy, with specific reference to the Nelson Mandela Metropolitan Municipality was undertaken. The dissertation comprises six chapters. The study is based on the assumption that the existing credit control policy currently (2001) used by the Nelson Mandela Metropolitan Municipality to collect service arrears has failed and that this failure is the reason why the Municipality is struggling to survive financially. This is affecting the rendering of services. The validity of this assumption was investigated. The primary

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35

Hadori, Yunus Richard J. "External financial reporting in Indonesia and its implications for accounting development." Thesis, University of Hull, 1992. http://hydra.hull.ac.uk/resources/hull:5347.

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The objective of this research is to explore the area of financial accounting, international accounting, and accounting technology transfer, with emphasis on accounting for developing countries, specifically Indonesia. Confining itself to external financial reporting, the study explores the influence of environmental aspects on accounting standards and practices, institutionally and technically. Analysis of the role and needs of preparers, users, auditors and government agencies, and of the interaction between institutional and technical aspects, conducted to ascertain their implications for a

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36

Jorge, Susana Margarida Faustino. "Local government accounting in Portugal in comparative-international perspective." Thesis, University of Birmingham, 2003. http://etheses.bham.ac.uk//id/eprint/99/.

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Local government accounting in Portugal has been through a radical transformation since 1999. As additions to the traditional cash-based budgetary accounting, the system now includes accrual-based financial accounting and reporting, as well as cost accounting. The keystone for the changes was the Chart of Accounts for Local Government, issued in 1999 as a consequence of a wider reform process (comprising administrative, financial management and accounting issues) started in 1990 for the whole Portuguese Public Administration. This thesis describes how the Portuguese local government accounting

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37

Esekow, Jeremy. "An exploratory study of behavioural finance insights in the Small, Medium and Micro-Enterprise creditworthiness assessment process." Doctoral thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10454.

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Financial institutions are often reluctant to lend to smaller entrepreneurs due to perceived information asymmetry and lack of available collateral. At the nascent and new entrepreneurial levels, it is generally more difficult for loan applicants to provide the information required to secure the necessary funds. Inadequate financial information coupled with uninformative credit histories heighten the information opacity thus diminishing the entrepreneur's prospects of securing loan funding. Viable entrepreneurial projects may therefore remain unfunded largely due to uncertainty rather than ris

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38

Nichols, Nancy Brown. "Earnings Management and the Independence or Interdependence of Accounting Choices: the Decision to Adopt Mandated Accounting Changes." Thesis, University of North Texas, 1997. https://digital.library.unt.edu/ark:/67531/metadc277774/.

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This research examines whether firms managed earnings in the year they adopted SFAS 109, Accounting for Income Taxes (or its predecessor SFAS 96), by combining the choice to adopt SFAS 109 with other accounting choices in an interdependent rather than independent manner. Prior literature generally analyzes only one specific accounting choice, assuming that the decision is independent of other accounting procedure choices. However, it is unlikely that managers act in this manner. When attempting to achieve certain income goals, managers have numerous accounting tools available to them including

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39

Eller, Lorna Jane. "Accounting and management interrelationships in local government in New Zealand and Scotland at the end of the twentieth century." n.p, 2003. http://ethos.bl.uk/.

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40

Li, Dan. "Auditor tenure and accounting conservatism." Diss., Available online, Georgia Institute of Technology, 2007, 2007. http://etd.gatech.edu/theses/available/etd-06262007-165211/.

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Thesis (Ph. D.)--Management, Georgia Institute of Technology, 2008.<br>Mulford, Charles, Committee Member ; Schneider, Arnold, Committee Chair ; Comiskey, Eugene, Committee Member ; Church, Bryan, Committee Member ; Basu, Sudipta, Committee Member.

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41

Nwabueze, John Chidi. "Strategies to Sustain Small Accounting Businesses for Longer Than 5 Years." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7172.

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Abstract (sommario):

Small businesses represent over 99% of all United States businesses and are engines of economic growth and job creation. In 2018, the Small Business Administration estimated that a total of 30.2 million small businesses employed over 58.9 million workers. Small businesses are known to face significant challenges, and most fail within 5 years of startup. The purpose of this multiple case study was to explore strategies that owners of small accounting businesses used to sustain their organizations for longer than 5 years. The population in this study consisted of 5 owners of small accounting bus

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42

Baddevithana, Tanuja Dulmini Dominick Mahinda. "Bank regulation implications for managing accounting quality risk : a basel and IFRS perspective." Thesis, University of Greenwich, 2012. http://gala.gre.ac.uk/11944/.

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This thesis examines whether accounting quality, measured as the difference between accounting and market price change, had an impact on the five primary UK banks that adopted IASB’s IFRS accounting standards in 2005. The findings reveal that the changes in accounting standards resulted in the banks experiencing decreased levels of accounting quality and increased levels of exposure to financial distress risk in the period 2005 to 2008, compared to the pre-adoption period of 1992 to 2004. These findings are corroborated when examining a secondary sample of banking related firms that also adopt

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43

Au, Chung-man Johnsman, and 歐中民. "The development of value for money auditing in the public sector in Hong Kong: problems and issues." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1993. http://hub.hku.hk/bib/B31964217.

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44

Caruana, Josette. "The reform of central government accounting in Malta." Thesis, University of Birmingham, 2014. http://etheses.bham.ac.uk//id/eprint/4835/.

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Abstract (sommario):

Lüder's Financial Management Reform Process Model (2002) is used to analyse and explain the context of the accounting reform process at the central government of Malta, thus introducing Malta in the field of Comparative International Governmental Accounting Research (CIGAR). Organisational Theory that underlies this model is referred to when discussing its limitations. The qualitative research methodology required a set of interviews with actors involved in the reform process, supported by documentary research. The governmental accounting reform process in Malta is described in two phases: the

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45

Coda, Stefano. "Business combinations and group of companies : perspectives from accounting, law and corporate finance." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01E072.

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Dans le cadre général des regroupements d'entreprises et des groupes de sociétés, cette thèse porte sur des questions d'intérêt à la croisée de la comptabilité, du droit (notamment les dispositions légales et la réglementation comptable) et de la finance d'entreprise. En ce qui concerne la théorie comptable, le chapitre 2 étudie comment les chercheurs en économie d'entreprise ont compris les groupes d'entreprises, les comptes de groupe et le processus de leur préparation, en particulier par rapport aux juristes italiens. Ensuite, le chapitre 3 reconstruit le processus politique et législatif q

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Al-Adeem, Khalid Rasheed. "Accounting Theory: A Neglected Topic in Academic Accounting Research." Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.

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Thesis(Ph.D.)--Case Western Reserve University, 2010<br>Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center

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Farahin, Ali N. "The institutionalisation of accrual accounting : exploratory evidence from the Malaysian public sector." Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/95675/.

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Motivated by unresolved debates on the appropriateness of accrual accounting in the public sector context and limited empirical support justifying its suitability within developing countries, this research seeks to fill such important knowledge gap. It expands the ongoing interest in the development of public sector accounting by focusing on an in-depth exploration of contextual interactions between institutions and processes of accounting change in one of the developing countries, Malaysia. As Malaysia is currently undertaking a radical accounting reform at the federal level, the research exp

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

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<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

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Potter, Bradley N., and mikewood@deakin edu au. "Reforming Australian public sector accounting: An episode of institutional thinking." Deakin University. School of Accounting, Economics and Finance, 2003. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20051017.155728.

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In recent years in Australia, accounting reforms have been developed which have resulted in the application of commercial systems of accounting to diverse public sector organisations. The reforms, which include the requirement to recognise infrastructure and heritage resources as assets in financial reports, endorse financial notions of accountability and performance that have been traditionally applied within private sector, profit-seeking organisations. Such notions are applied to a range of public sector organisations for the first time, even though the primary missions or objectives of man

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Nutt, Stacey R. "Systematic bias in financial accounting information contributing to the overestimation of future earnings : an investigation into a consequence of earnings management." Thesis, Georgia Institute of Technology, 1994. http://hdl.handle.net/1853/29388.

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