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 130 for “"Accounting -- Standards."”.
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The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation
… the early 1990s to harmonize their domestic standards with IAS have been successful. Four research questions are addressed and eight hypotheses are developed to investigate the current level of harmonization and whether the extent of harmonization improves with the issuance of the most recent …
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Empirical studies on economic consequences of accounting standards
… studies on economic consequences of accounting standards. The first study jointly examines the informational value of pension liability recognition mandated in France under IFRS and its effect on firms’ financing decisions. We argue that changes in pension accounting information have …
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Agenda formation and the Financial Accounting Standards Board
… was to improve our understanding of why some accounting issues emerge onto the FASB agenda. This necessary condition for the issuance of accounting standards has received no attention in the accounting literature. This paper employs a regulatory space metaphor (Hancher and Moran, 1989) as an …
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Early adoption of accounting standards in the banking industry
… bank holding companies choose early adoption of accounting standards to better access external financing. Both economic intuition and theories suggest that banks are motivated to take measures such as information disclosure to better access capital markets. Examining accounting standards from …
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Derivatives reporting: the implications of recent accounting standards for corporate governance and accountability
… procedures in order to comply with the hedge accounting rules of lAS 39. In general, the institutional investors interviewed expressed similar views to those of the treasurers; they found the narrative parts of the annual reports useful, but agreed that the numerical disc losures were too …
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Disclosure in the financial statements of banks : International accounting standards no.30 and the Kuwaiti banks
… has not been explained yet.International accounting standard No.30 forms the foundation of the disclosure in the banks financial statements and similar institutions, and as Kuwait implemented the International Accounting Standards in 1990, banks fell under the IAS 30 requirements regarding …
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The analytics of relations of power between regulated companies in the UK and the Accounting Standards Committee.
… are involved with their concerns) and the Accounting Standards Committee(RSC). Such a concern is explored at both the general level (i.e interactions and power relations about the process of setting accounting standards more generally) and on the specific level (i.e the depreciation and …
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An institutional perspective on the timing of the adoption of accounting standards by large non-financial firms
… the timing of the adoption of new and revised accounting standards by large firms. The investigation uses a mixed methods explanatory sequential quan→QUAL design as part of a pragmatic constructivist methodology. Quantitative (quan) analysis of financial statements for 158 non-financial FTSE …
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An Analysis of the Financial Reporting Quality of Early Adopters of Accounting Standards Update, ASU 2016-02
<p>In 2016, the Financial Accounting Standards Board updated the way lease transactions are reported. This paper offers insight into the financial reporting quality of the early adopters of Accounting Standards Update on Leases, ASU 2016-02. Methodology modeled after an event study on clawback …
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Factors affecting the implementation of the accrual-based international public sector accounting standards (IPSAS) as planned in Zambia.
… of the accrual-based International Public Sector Accounting Standards (IPSAS) as planned in Zambia. In 2013, the Zambian Government announced its intentions to transition to Accrual based IPSAS from the traditional cash-based method of accounting. However, by the end of 2021, Zambia was yet to …
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Factors affecting the implementation of the accrual-based international public sector accounting standards (IPSAS) as planned in Zambia.
… of the accrual-based International Public Sector Accounting Standards (IPSAS) as planned in Zambia. In 2013, the Zambian Government announced its intentions to transition to Accrual based IPSAS from the traditional cash-based method of accounting. However, by the end of 2021, Zambia was yet to …
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The effects of accounting standards on earnings management and value relevance : a case of Malaysian and Nigerian banks
… management and enhancing value relevance of accounting information. This study, therefore, investigates whether the recent Malaysia and Nigeria’s adoption of IFRS reduces earnings management and enhances value relevance of banks accounting information more than Generally Accepted Accounting …
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Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility
… how the effects of principles vs. rules based accounting standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility. The Securities and Exchange Commission is currently considering the adoption of International …
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The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards
… to investigate the relative value relevance of accounting information (earnings and book values of equity, based on two sets of financial statements) in relation to both A-and B-share prices over the following periods: (a) 1994 to 1997, (b) 1998 to 2004, and (c) 1994 to 2004. In particular, this …
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Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework
… as well as perceptions of the International Accounting Standards Committee (IASC) asset and liability definition. These were formulated into the hypotheses set out in chapter 1. The objectives of the study were achieved by a literature search related to financial instruments and SAFEX, as …
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