Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 5049 for “"Accounting"”.
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Accounting conservatism, earnings components and accounting losses
This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further …
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Accounting as Language: A Linguistic Approach to Accounting
It is frequently stated that accounting is the language of business. This dissertation investigates the consequences of taking that assertion seriously.
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Fair value accounting
The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabilities get measured and reported in firm´s financial statements at their market value. The purpose of the thesis is to analyze the conceptual foundations of fair value accounting. The thesis is …
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Improving Accounting Education
… This literature review analyzes studies of accounting programs in different countries including the United States. The previous literature suggest that students perform better through active methods of teaching, rather than the traditional form of teaching in accounting programs. The …
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Accounting for transsexualism
This study reports the systematic collection of accounts from 204 transsexual subjects, most of whom attended the Gender Identity Clinic at Charing Cross Hospital (Fulham). A review of the literature covers cross gender behaviour in other societies, recent biological, social and psychological …
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Outsourcing of typical accounting functions: impact on the accounting services industry
… indicating that the outsourcing of typical accounting functions will increase as we approach the second millennium. The questions left unanswered are many: • are the trends in the outsourcing of typical accounting functions really on the increase? • what are the rationales and perceived …
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Intangible asset accounting and accounting policy selection in the football industry
… 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 …
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Impact of the Accounting Education Change Commission's Recommendations on Accounting Instruction
… of this study was to examine the changes in accounting instruction recommended by the Accounting Education Change Commission (AECC) at 11 grant recipient schools and 11 similar non-grant recipient schools randomly selected. The AECC suggested that accounting education should include more …
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Essays on Fraud and Forensic Accounting - Research from a German Accounting Perspective
… also the case for the determination of material (accounting) errors within a firm’s financial statements, which are often difficult to distinguish from accounting fraud. According to the International Accounting Standard (IAS) 8.5, published by the International Accounting Standards Board (IASB), …
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The Accounting Profession Goes to War: Accounting Contributions to World War II
… accountants to chart the proper course. And the accounting profession responded to the war and all its concomitant demands in a most splendid fashion. While the accounting profession was actively engaged in promoting the war effort, the war was exerting its own influences by shaping the duties, …
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An Inquiry Into the Conceptual Relationship Between Business Accounting and Macro Accounting
Made available in DSpace on 2014-12-11T21:53:31Z (GMT). No. of bitstreams: 1 7511524.pdf: 9040071 bytes, checksum: 08e5cf9a4a878489230c724a54feea2d (MD5) Previous issue date: 1974
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LOBBYING FOR ACCOUNTING LEGISLATION
… on the lobbying forces seeking to deregulate accounting and their consequences using the U.S. congressional archive and lobbying disclosure data. I focus on congressional bills aimed at changing accounting rules (“accounting bills”), which attracted over a billion dollars in lobbying from …
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Accounting and Money Laundering
… some aspects of money laundering and the role of accounting by examining how does money laundering persist and continue to increase or go undetected for extended periods of time given the institutional settings of increasing regulation, increasing monitoring and control systems at financial …
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Three essays in accounting
… The third chapter examines whether unconditional accounting conservatism provides a rational explanation to book to price (B/P) effect in stock returns (higher B/P yielding higher returns) coined as anomaly. We test an argument following Penman and Reggiani (2013) linking conservative accounting …
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