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Rozprawy doktorskie na temat „Operating income”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

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1

Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.

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<p> Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxabl

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2

Zhai, Yong Hong. "Asset revaluation and future firm operating performance: evidence from New Zealand." Master's thesis, Lincoln University. Commerce Division, 2007. http://theses.lincoln.ac.nz/public/adt-NZLIU20071015.143314/.

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The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firms operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and

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3

Burton, Donald. "Educational & Family Status Constraints on Female Income Operating Through the Labor Market." TopSCHOLAR®, 1989. https://digitalcommons.wku.edu/theses/2184.

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The earnings gap between men and women has long been a problem of interest to sociologists. Using data provided by the General Social Survey, this thesis addresses this problem by utilizing a causal model that conceptualizes the labor market sector as intervening in the relationships between education and income, and between the absence or presence of children and income among women. The impact of age on these relationships is also considered. Women who have children and a lower educational level do not, it was found, make as much money and work more in the secondary sector than childless, bet

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Oliveira, Reginaldo Aparecido de. "Sustentabilidade e eficiência operacional de companhias abertas listadas na BM&FBovespa: um estudo a partir da análise envoltória de dados." Universidade do Vale do Rio dos Sinos, 2016. http://www.repositorio.jesuita.org.br/handle/UNISINOS/5201.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-04-26T16:43:55Z No. of bitstreams: 1 Reginaldo Aparecido de Oliveira_.pdf: 2714898 bytes, checksum: e46c3d3599dbe6801bf91ac25556faab (MD5)<br>Made available in DSpace on 2016-04-26T16:43:55Z (GMT). No. of bitstreams: 1 Reginaldo Aparecido de Oliveira_.pdf: 2714898 bytes, checksum: e46c3d3599dbe6801bf91ac25556faab (MD5) Previous issue date: 2016-02-25<br>Nenhuma<br>A pesquisa teve como objetivo analisar a eficiência operacional de companhias pertencentes e não pertencentes à carteira teórica do Índice de Sustentabil

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5

Lardner, Simon, and Pierre Willner. "Earnings Management for Swedish Listed Firms : An Empirical Study on Real Earnings Management Prior to Stock Repurchases." Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-25470.

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In this study, we follow Cooper et al. (2017) and intend to further investigate income-decreasing real earnings management through altering production and discretionary expenditure and focus on such actions taken by management prior to stock repurchase. We take on a European perspective of IFRS on real earnings management and empirically test to what extent Swedish listed firms use real earnings management prior to stock repurchases to lower share prices. We follow Roydchowdhury (2006) and Cooper et al. (2017) and establish the firms normal level of real earnings management to compare with the

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Юфрос, Л. О. "Операційні доходи і витрати: вітчизняна та міжнародна практика обліку та контролю (на прикладі КП «Теплопостачання міста Одеси»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12410.

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У роботі розглядаються теоретичні та практичні аспекти обліку, контролю та аналізу операційних доходів і витрат. Проаналізовано діючу практику обліку та внутрішнього контролю операційних доходів і витрат на прикладі КП «Теплопостачання міста Одеси». Запропоновано заходи щодо удосконалення організації обліку та контролю операційних доходів та витрат, надано рекомендації щодо усунення негативних тенденцій, які виявлені у ході аналітичного дослідження.<br>Thesis consists of three chapters. The object of research is the process of providing information about financial and economic transactions o

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7

Zhai, Y. H. "Asset revaluation and future firm operating performance : evidence from New Zealand : a thesis submitted in partial fulfilment of the requirements for the degree of Master of Commerce and Management at Lincoln University /." Diss., Lincoln University, 2007. http://hdl.handle.net/10182/219.

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The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firm’s operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and

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8

Ковальова, Д. С. "Облік, контроль та аналіз фінансових результатів: теоретичні засади та практичні аспекти (на прикладі ТОВ «Строй-Еліт»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12398.

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У роботі розглядаються теоретичні та практичні аспекти обліку, контролю та аналізу фінансового результату операційної діяльності підприємства. Проаналізовано діючу практику обліку та внутрішнього контролю фінансових результатів операційної діяльності на прикладі ТОВ «Строй-Еліт». Запропоновано заходи щодо удосконалення організації обліку та контролю фінансових результатів, операційних доходів та витрат, надано рекомендації щодо усунення негативних тенденцій, які виявлені у ході аналітичного дослідження.<br>The paper considers theoretical and practical aspects of accounting, control and analy

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9

Черногоров, Г. І. "Фактори та резерви зростання доходів підприємства (на прикладі ТОВ «БОСФОРЛІС»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12469.

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У роботі розглядаються теоретичні аспекти формування доходу підприємства, розглянуто його види, класифікація доходу підприємства. Проаналізовано формування та розподілу доходу підприємства ТОВ «БОСФОРЛІС». Запропоновано заходи щодо підвищення доходу підприємства.<br>The paper considers the theoretical aspects of the formation of enterprise income, its types, classification of enterprise income. The formation and distribution of enterprise income are analyzed BOSFORLIS LLC. Measures to increase the income of the enterprise are proposed.

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10

Ongaľová, Dominika. "Manipulace s vykazováním zisku." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193073.

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The thesis deals with the manipulation of earnings reporting aka earnings management. The initial focus of the thesis is on the earnings management motivations and two ways how to achieve that. Firstly, earnings can be influenced by the management decisions to carry out some transactions without any economic sense. Secondly, there are creative accounting processes to manipulate earnings in required way, what we mainly pay attention to in the thesis. The theoretical part referring to particular earnings management techniques and the quality of earnings is followed by the practical part analyzin

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11

Persson, Elizabeth P. "Exploring Income Supplementation for Farm Sustainability." ScholarWorks, 2013. https://scholarworks.waldenu.edu/dissertations/478.

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Sustainable farms are critical to United States’ food independence and they positively contribute to the global economy. Farms in the United States are not sustainable without profitable supplemental income. The purpose of this case study was to explore the historic profitability of farm income supplementation methods. Maslow’s hierarchy of needs theory served as the conceptual framework. A purposive sample of 25 farmers from 5 regions of the continental United States completed semistructured interviews and described their personal experiences. Archival supplemental income data came from the U

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12

Alvarez, Cecilia Maria. "The acculturation of middle income Hispanic households." FIU Digital Commons, 2004. http://digitalcommons.fiu.edu/etd/1201.

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Research on the consumer behavior of the Hispanic population has recently attracted the attention of marketing practitioners as well as researchers. This study's purpose was to develop a model and scales to examine the acculturation process of Hispanic consumers with income levels of $35,000 and above, and its effects on their consumer behavior. The proposed model defined acculturation as a bilinear and multidimensional change process, measuring consumers' selective change process in four dimensions: language preference, Hispanic identification, American identification, and familism. A nationa

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13

Choque, Baca Beatriz, and Montenegro Janeth Marleny Sotil. "La eliminación de las categorías 3, 4 y 5 del NRUS y su impacto en la determinación del Impuesto a la Renta, en las empresas del sector panificación del distrito de San Juan de Miraflores 2019." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/655654.

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El presente trabajo de investigación tiene como finalidad determinar el impacto que genera la eliminación de las categorías 3, 4 y 5 del NRUS en la determinación del impuesto a la renta en las empresas del sector panificación del Distrito de San Juan de Miraflores 2019. En ese sentido, este trabajo se encuentra estructurado en cinco capítulos. El Capítulo I presenta el Marco teórico donde se detallan los conceptos más importantes relacionados al tema de investigación, con la finalidad de que el lector pueda tener una información clara y que a su vez sea fácil de comprender. En el Capítulo

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14

Taylor-King, Darlean. "Parental payment abuse within the Supplemental Security Income program." ScholarWorks, 2008. https://scholarworks.waldenu.edu/dissertations/642.

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Management of Social Security Administration (SSA) has been challenged by the phenomena of overpayments with its Supplemental Security Income (SSI) program. Oversight authorities of SSA had expressed concerns about the overpayment abuse caused by parents as representative payees for disabled minor children. It was important to address this problem because the amount of overpayments prior to 1998 had caused integrity issues for management of SSA and increased federal debt from SSI claimants. The purpose of this study was to examine how management of SSA and the SSI program had responded to the

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Fourie, Christine. "A comparative analysis of the meaning of 'mining operations' for income tax purposes." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27247.

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The South African ("SA") mining industry played (and continues to play) a pivotal role in the development of the SA economy. It is therefore no surprise that the industry has long been the beneficiary of favourable tax concessions. One of these favourable tax concessions is the 100% capital expenditure allowance. Access to this allowance is dependent on the interpretation of the definition of "mining operations" in section 1(1) of the Income Tax Act, No. 58 of 1962 ("the ITA"). Currently, there is legal uncertainty in SA regarding the meaning of "mining operations". This is so because central

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Brand, Jose Paulinho. "Utilização de bens de capital em hospitais: uma abordagem a partir do Índice de Rendimento Operacional Global dos Equipamentos – IROG." Universidade do Vale do Rio dos Sinos, 2014. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4614.

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Submitted by Fabricia Fialho Reginato (fabriciar) on 2015-07-23T00:11:26Z No. of bitstreams: 1 JoséBrand.pdf: 4280891 bytes, checksum: 8771dc60ac901bbaf6ba4ddfec858e7a (MD5)<br>Made available in DSpace on 2015-07-23T00:11:26Z (GMT). No. of bitstreams: 1 JoséBrand.pdf: 4280891 bytes, checksum: 8771dc60ac901bbaf6ba4ddfec858e7a (MD5) Previous issue date: 2014-03-21<br>Nenhuma<br>Este trabalho pretende contribuir para o desenvolvimento e o aperfeiçoamento da gestão das organizações hospitalares. Neste sentido, o presente trabalho trata do tema da melhoria da utilização de bens de capital dos

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Gaspar, Neto Francisco de Assis. "Modo operativo and (mo and) : o incomum em comum." Universidade do Estado de Santa Catarina, 2016. http://tede.udesc.br/handle/handle/2426.

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Submitted by Luiza Kleinubing (luiza.kleinubing@udesc.br) on 2018-03-02T19:47:13Z No. of bitstreams: 1 Francisco de Assis Gaspar Neto.pdf: 1878127 bytes, checksum: 508bcb047e569630ae63078ea8b0abcf (MD5)<br>Made available in DSpace on 2018-03-02T19:47:13Z (GMT). No. of bitstreams: 1 Francisco de Assis Gaspar Neto.pdf: 1878127 bytes, checksum: 508bcb047e569630ae63078ea8b0abcf (MD5) Previous issue date: 2016-09-12<br>The Modus Operandi AND is an investigation technique whose aim is the sustained creation of collective works that, for its transverse character, can be used in several realities.

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Sherman, Andrew James. "Effects of Income Level on the Relationship Between Leadership and Employee Behavior." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5039.

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Previous research has indicated that leadership affects employee behavior, but additional research could explain how this relationship is mediated. The purpose of this correlational, quantitative design study was to test the mediating effects of employee income level on the relationship between leadership and employee behavior within the United States. The general problem for leaders is the lack of a comprehensive understanding regarding the relationship between their leadership and employee behavioral outcomes. The specific management problem is that unintended employee behavioral outcomes ma

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Khambule, Nhlanhla. "The impact of co-operative finance on household income : a case study of co-operatives in KwaZulu-Natal." Thesis, Stellenbosch : Stellenbosch University, 2015. http://hdl.handle.net/10019.1/97460.

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Thesis (MDF)--Stellenbosch University, 2015.<br>ENGLISH ABSTRACT: This study is on the impact of cooperative societies on capital formation using a case study of selected cooperatives in Kwazulu Natal province of South Africa. The study is a novel empirical investigation in that focuses on impact of cooperative societies financing on members and how that may translate into significant increase in household incomes. The study assess and evaluates the roles played by cooperative societies’ financing and loans services on members’ economic condition particular their business expansion, profitabil

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Houston, Alecia. "THE CO-OPERATIVE SPIRIT: BRIDGING SOCIAL CAPITAL IN MIXED-INCOME HOUSING DEVELOPMENTS THROUGH RESIDENT EMPOWERMENT, INVOLVEMENT AND COOPERATION." VCU Scholars Compass, 2012. http://scholarscompass.vcu.edu/etd/2727.

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The goal of this thesis is to identify strategies that promote resident empowerment, involvement and cooperation in housing co-operatives that can be applied to mixed-income developments in order to bridge social capital. Numerous American policy makers, housing professionals and planners support the development of mixed-income housing to address the social and economic isolation of low-income, urban citizens living in public housing. Social capital, or social relationships developed from social networks, is an anticipated result of physically integrating individuals of varying income levels

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COELHO, MARIA C. C. "Restauração de Mata Ciliar pela viabilização de crédito de carbono: uma proposta sócio-ambiental para comunidade de baixa renda." reponame:Repositório Institucional do IPEN, 2007. http://repositorio.ipen.br:8080/xmlui/handle/123456789/11570.

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Made available in DSpace on 2014-10-09T12:53:23Z (GMT). No. of bitstreams: 0<br>Made available in DSpace on 2014-10-09T14:09:34Z (GMT). No. of bitstreams: 0<br>Dissertação (Mestrado)<br>IPEN/D<br>Instituto de Pesquisas Energéticas e Nucleares - IPEN-CNEN/SP

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Sova, Andrew. "The Effect of Negative Special Items on Future Income in Different Sectors." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1361.

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With increasing scrutiny over standards of financial statement transparency, this paper attempts to resolve misconceptions about effects of negative special items on future earnings. Value investor Benjamin Graham advises students to avoid firms that consistently post special items, because it is indicative of the volatility of the business. Using panel data from 2003 to 2014 and a regression structure used by Burghstaler et al. (2002), I find in contrast to Graham’s warning, that negative special items significantly increase earnings in the four quarters following its occurrence. Furthermore,

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Ramos, Gárate Rosa. "La comisión mercantil de fuente extranjera en operaciones multinivel y su influencia en el Impuesto a la Renta de tercera categoría persona natural domiciliada. caso Herbalife, Lima Metropolitana 2017." Bachelor's thesis, Universidad Ricardo Palma, 2018. http://cybertesis.urp.edu.pe/handle/urp/1436.

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La presente tesis muestra cómo la comisión mercantil de fuente extranjera en operaciones. Multinivel generada por Persona natural domiciliada influye en el Impuesto a la Renta de tercera categoría. Para la presente investigación se toma el caso de la Empresa Herbalife, se muestran cómo operan estas empresas y como permite que las personas naturales obtengan ingresos(comisiones) del exterior y decir que por desconocimiento y falta de información no declaran en el régimen que le corresponde y que esto podrían afectar significativamente en su economía al afrontar contingencias tributarias T

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Mphaka, Patrick. "Strategies for Reducing Microfinance Loan Default in Low-Income Markets." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4391.

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Poor loan repayment causes the decline and failure of some microfinance institutions. The purpose of this qualitative multiple case study was to explore strategies that microfinance (MFI) leaders use to reduce loan default in the base of the pyramid market. The study population included 6 MFI leaders, 12 borrower community-based groups, and 4 staff members of the Adventist Development and Relief Agency (ADRA Rwanda) who reduced MFI loan default in Rwanda. Data were collected through semistructured interviews with 3 MFI leaders, 3 ADRA Rwanda staff members, and 3 members of borrower groups. Dat

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Prasarasatya, Sanya, and n/a. "Has Part IVA of the Income Tax Assessment Act 1936 (Cth) overcome the problems with the operation of section 260?" University of Canberra. Law, 1998. http://erl.canberra.edu.au./public/adt-AUC20061106.142510.

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Bovijn, Silke. "Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer." Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/17961.

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Thesis (MComm)--Stellenbosch University, 2011.<br>ENGLISH ABSTRACT: Section 74D of the Income Tax Act No 58 of 1962 (the Act) grants the power of search and seizure to the South African Revenue Service, the basic underlying principle being that the Commissioner has to obtain a warrant from a judge prior to a search and seizure operation. The previous section 74(3) of the Act provided that the Commissioner was allowed himself to authorise and conduct a search and seizure operation without the requirement of a warrant. Section 74D of the Act was recently reviewed and the Tax Administration

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Potter, Elizabeth A. "Fund-raising systems in children's museums: An analysis of fund-raising behavior and philanthropic income trends." ScholarWorks, 1996. https://scholarworks.waldenu.edu/dissertations/483.

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The problem under investigation. This dissertation analyzed philanthropic donations and fund-raising behavior in children's museums. The research embodies a descriptive, inductive, and deductive study which infers that philanthropic donations increase gradually and are influenced by an organization's fund-raising behavior. The subjects. A stratified random sample of 15 small, 47 medium, and 20 large U.S. children's museums were surveyed; operating budgets determined museum size. The methodology. Time-series statistical techniques and economic data measures calculated the change in children's m

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Gilmore, Carl E. Jr. "Does A Student-Athletes' Socioeconomic Background Matter?" Scholar Commons, 2018. https://scholarcommons.usf.edu/etd/7507.

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This research focuses on college football players from low socioeconomic backgrounds (i.e., attended a Title I High School) and examines whether they are more likely to experience athletic success and influence the performance of the college football programs they attend relative to other student-athletes. The results show that, over the period 2010-2016, Title I players are more likely to be drafted or play in the NFL than other student-athletes. In addition, teams with more Title I players on their roster appear to reap some benefits. On one hand, Title I heavy rosters are associated with b

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Hiasat, Shuja'a Ahmad Abdelfattah. "Stock price and cost of debt reaction to changes in cash flow from operations." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20218.

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Mestrado em Finanças<br>Investigamos como o fluxo de caixa das operações afeta o retorno do preço das ações e o custo da dívida e comparamos o efeito relativo do fluxo de caixa versus o lucro líquido nos dois custos de financiamento. Este documento também compara a liquidez entre os índices STOXX Europe 600 e Amman 100 (ASE100), usando quatro medidas: Fluxo de Caixa das Operações, Retorno Ajustado ao Mercado, Retorno Anormal Cumulativo e o Custo da Dívida e seu impacto relativo na associação de fluxo de caixa com custo de capital. Os dados trimestrais utilizados para esta pesquisa são de empre

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Persson, Daniel, and Johannes Ahlström. "Går det att prediktera konkurs i svenska aktiebolag? : En kvantitativ studie om hur finansiella nyckeltal kan användas vid konkursprediktion." Thesis, Linköpings universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-119867.

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Från 1900-talets början har banker och låneinstitut använt nyckeltal som hjälpmedel vid bedömning och kvantifiering av kreditrisk. För dagens investerare är den ekonomiska miljön mer komplicerad än för bara 40 år sedan då teknologin och datoriseringen öppnade upp världens marknader mot varandra. Bedömning av kreditrisk idag kräver effektiv analys av kvantitativa data och modeller som med god träffsäkerhet kan förutse risker. Under 1900-talets andra hälft skedde en snabb utveckling av de verktyg som används för konkursprediktion, från enkla univariata modeller till komplexa data mining-modeller

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Vrbová, Tereza. "Výsledek hospodaření fyzických osob - účetnictví vs. daňová evidence." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4684.

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The diploma work put brain to income from operations of natural persons in the accounting and tax evidence. At first it targets the income from operations and its different concept in the evidences. It describes establishment of income from operations on accrual and cash basis, defines components of income from operations - expenses, revenues, gains, losses, incomes and expenditures. The next part of the work focuses on legislation of income from operations in teh Czech Republic (in accounting and tax evidence).One of the chapters speeks about some economic transactions, which influences incom

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Katzke, August Charles Rudolf. "Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/11911.

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Includes abstract.<br>Includes bibliographical references (leaves 70-73).<br>The Income Tax Act No. 58 of 1962 contains favourable concessions applicable to taxpayers who derive income from the carrying on of farming operations. Taxpayers who carry on processes of manufacture may also expect favourable fiscal treatment, albeit to a lesser extent. The most relevant concessions applicable to the aforementioned distinct classes of taxpayers are discussed, and where applicable, reference is made to judicial commentaries and the literature as regards potential interpretational difficulties. Accordi

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Medlöv, Daniel, and José Maria Robles. "Incorporation of Alternative income Streams Into the Lessor’s Business Model and it’s Effects on a Building Asset Value : A Case Study on Stockholm’s Private Rental Sector." Thesis, KTH, Fastigheter och byggande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-298343.

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Digital platforms and tools have already taken over a large part of human daily lives and with the latest pandemic of COVID-19 it is clear how these technological trends have just increased, in both intensity and complexity, across most of the different aspects that comprehend our everyday activities. For instance, people are staying more at home and people now socialize, consume and work with help of different digital tools, which in other words means that the homes’ original role is changing to a more multifaceted and integral function. Based on such reality, this master thesis aims to inves

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Simpson, Steven D. "Effect of 2007-2009 Economic Crisis and Dodd-Frank Legislation on the U.S. Banking Industry." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3260.

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This correlation research study was used to investigate the impact of the Dodd-Frank legislation on the U.S. bank industry. The economic crisis of 2007-2009 had a global and significant financial impact, some of which still reverberates. In the United States, the reaction was The Dodd-Frank Wall Street Reform and Consumer Protection Act, which took effect July 21, 2010. This act has recently been the subject of academic research and remains debated in congress, with discussion focused on its repeal. The publicly available, secondary data set from banks' quarterly filed regulatory reporting pro

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Толста, Ю. В. "Облік і аудит формування фінансових результатів: методичні основи та діюча практика (на прикладі ТОВ «ЕНЕРДЖИ ДІДІПІ»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Tolsta.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти сутності фінансових результатів, теоретико-методичні основи обліку та відображення у звітності фінансових результатів з урахуванням вимог національних та міжнародних стандартів обліку, організаційні основи аудиту формування фінансових результатів. Проаналізовано основні економічні показники розвитку підприємства, динаміку формування доходів та витрат, їх вплив на фінансовий результат, діючу систему обліку та методику проведення аудиту фінансового результ

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Бойко, А. Г. "Організація обліку доходів і витрат від обмінних операцій в бюджетних установах". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81558.

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У роботі досліджені питання організації обліку доходів і витрат від обмінних операцій в бюджетних установах. Основною метою роботи є дослідження стану теоретико-методологічних положень організації обліку доходів і витрат від обмінних операцій для виявлення проблем, визначення напрямів його вдосконалення.<br>The master’s thesis focuses on the the organization of accounting and control of income and expenditure in public sector institution. The main aim of this research is to recommendations to improve the theoretical, methodological and practical issues of accounting and control of income and e

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Noah, Tanya. "Financial Literacy in Appalachian Kentucky with a National Comparison." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5109.

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Financial literacy is a national problem; many studies confirmed that Americans have low levels of financial literacy. There is little to no research about financial literacy in Appalachia, and the level of financial literacy was unknown for Appalachian Kentucky. There is a problem deserving attention which can be seen by examination of the 3 key financial indicators. Many researchers found the Appalachian Kentucky region deficient regarding poverty rates, unemployment rates, and personal income rates. The purpose of this study was to develop a baseline level of financial literacy of Appalachi

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Hsu, Ya-Chi, and 許雅琪. "The Drivers of Non-operating Income." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/20901323910577692359.

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碩士<br>國立彰化師範大學<br>會計學系<br>91<br>While non-operating income have played an important role in some firm’s total earnings, investors often view non-operating income as “negative news.” The purpose of this study is to provide evidence on significance and possible drivers of non-operating income, and try to explore more comprehensive and objective view. On the other hand, to distinguish the difference between whole and individual of non-operating activities, we test both total and each item numbers. After summarizing the past research, we identify five drivers of non-operating activities: operating

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Ting-YiWu and 吳亭儀. "Operating Income Management Using Classification Shifting." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/8qttpf.

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碩士<br>國立成功大學<br>會計學系<br>105<br>Since Taiwan started to adopt the International Financial Reporting Standards in 2013, this paper examines Taiwan’s public companies from the first quarter of 2013 to the fourth quarter of 2015. Following McVay (2006) and Fan et al. (2010), the study examines whether public companies use the classification of items within income statements as an earnings management tool, and transfers non-operating income to operating income in order to achieve the operating income management. This work thus, mainly investigates the relationship between “unexpected non-operating

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Li, Hsin-Yi, and 李欣怡. "Information Content of Income Smoothing and Operating Performance." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/38482684930845341363.

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碩士<br>淡江大學<br>會計學系碩士班<br>95<br>The aim of this study is to examine the relationship between degree of income smoothing and which information content, operating performance’ information content, and examine the relationship between degree of income smoothing and which information content while firms have more degree of shareholder sophistication for fiscal year. I find that firms with greater smoothing have more future earnings response coefficient, implying that income smoothing make stock prices more informative, but I also find that firms with greater smoothing have less current earnings res

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Yeh, Yung-liang, and 葉永良. "Earnings Management through Non-operating Income before Capital Decrease." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/93v9wv.

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碩士<br>靜宜大學<br>管理碩士在職專班<br>97<br>It is quite common that Taiwanese enterprises reinvest in China or overseas. Still, due to the restrictions of laws and regulations, as well as the limitations of information reveal, both the reinvestments and their results are difficult to be controlled. Enterprise managers can easily manipulate profit by non-operating incomes. While capital decrease has gradually become one of the financial strategies applied by companies in these years, investors pay close attention to whether non-operating incomes have been used as earnings management during capital decrease

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Hsu, Su-Chin, and 徐淑卿. "The Incremental Information Content of Non-operating Income in Taiwan." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/29039805541556708088.

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Kao, Demi, and 高蓉蓉. "Exchange Rate Changes, Operating Income, and Stock Return: An Empirical Analysis." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/88132593996094365712.

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Sun, Hsing Chi, and 孫幸琪. "A Comparative Analysis of the Usefulness of Operating Income , Net Income and Comprehensive Income in Explaining Stock Returns :Evidence from Taiwan''s Stock Market." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/12134388775706392867.

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Tsai, Shiow-Li, and 蔡秀麗. "The Incremental Information Content of the Components of Quarterly Non-operating Income." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/81935182940715770768.

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碩士<br>東海大學<br>管理研究所<br>87<br>This study examines the association between security returns and non-operating income, and whether components of non-operating income have incremental information content. Since the prior accounting research has not focused on the impacts of non-operating income, the main purpose of the study is to explore the information content of security prices with quarterly non-operating income in the Taiwan security market. Samples of this study include 303 companies, listed in Taiwan Stock Exchange from 1996 to 1998. The main results as follows : 1.B

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Pan, Cheng-Wei, and 潘承威. "Earnings Management to Reach Earnings Threshold : Discretionary Accruals and Non-operating Income." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/39484662017600381566.

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碩士<br>淡江大學<br>會計學系碩士班<br>94<br>In a sample of firms listed in Russell 3000, we investigate the behavior of earnings management by discretionary accruals (DA) and non-operating assets (NOA) around earnings thresholds, including positive earnings, earnings of the same quarter in last year, and analysts’earnings forecast. Results indicate that managers tend to use DA to decrease (increase) earnings when pre-managed earnings are above (below) earnings thresholds. The bigger the difference between pre-managed earnings and threshold, the stronger the use of DA is. Results also reveal that managers r

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Wang, Hung-Ming, and 王鴻銘. "High-income Group’s Tax-planning in Operating the Lease of Real Estate." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/wdknbm.

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碩士<br>國立清華大學<br>經營管理碩士在職專班<br>105<br>The study mainly observes the employed population and managers whose annual individual income tax is between 30 to 40%, and these groups of people are categorized as the high-income group. The individual income tax increases along with the increased wage. The additional earning gained from the house rent definitely aggravates the burden of taxation. Worse than that is the tax rate may even go up to a higher level. My personal tax-saving skill and tool is far less comprehensive than the corporate’s systematic method, therefore the effectiveness is relatively

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Wu, Shwu-Ching, and 吳淑清. "Can Banks Improve Their Operating Performance by Fee Income Instead of Deposit ?" Thesis, 2018. http://ndltd.ncl.edu.tw/handle/532p32.

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碩士<br>淡江大學<br>財務金融學系碩士在職專班<br>106<br>An overview of the banking industry''s main profit focus in recent years, from the traditional deposit interest income and expenditure business to the wealth management business to earn risk-free fee income, This study mainly explores whether the domestic banking industry should be able to improve the performance of business by following the may of changing its business style. This study is based on the 26 domestic banks provided by the Taiwan Economic News TEJ database. The research period is mainly based on the second quarter of 2008 to th

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Huang, I. Ting, and 黃意婷. "The Impact Factors of Securities Firms Operating Performance after Securities Transaction Income Tax." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/17882279927848891475.

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碩士<br>輔仁大學<br>金融與國際企業學系金融碩士班<br>101<br>Securities Transaction Income Tax has immediately become a hot issue in the stock market since Ministry of Finance proposed to reimpose it on March 2, 2012. The average daily turnover of the stock market decreased sharply, resulting in a direct impact on the capital market and the revenue of securities firms. Operating under increasing pressure, securities firms need to think about how to effectively position and transform themselves and plan for their future development. Based on opinions of a professional manager of a domestic securities firm, literat

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Chen, Yu-Ke, and 陳于格. "Earnings management of seasoned equity offerings: discretionary accruals and discretionary non-operating income." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/71760763544644600550.

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碩士<br>淡江大學<br>會計學系碩士班<br>94<br>This study investigates the earnings management (EM) around seasoned equity offerings (SEO) by examining discretionary accruals and discretionary non-operating income. The paired t-test results show that both discretionary accruals and discretionary non-operating income are significantly higher during SEO and the previous periods. The result of simultaneous equations model indicate a positive association between discretionary accruals and discretionary non-operating income, revealing that managers of SEO firms tend to simultaneously utilize these two EM instrumen

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