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 6 of 6 for “"Accounting Choice"”.
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Accounting Choice in Troubled Companies: An Examination of Earnings Management by NASDAQ Firms in Jeopardy of Delisting
… (1994), the findings suggest that managers' accounting choices primarily reflect their firms' financial difficulties, rather than attempts to inflate income through discretionary accruals. After controlling for reverse stock splits, dividend reductions, going-concern issues/bankruptcy, and …
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Accounting comparability, audit effort and audit outcomes
The paper investigates the usefulness of accounting comparability for audit engagement. Comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environment and accounting reporting. From two perspectives of “inherent business risk” and …
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La scelta della Fair Value Option nello IAS 40: evidenze empiriche sul settore Real Estate
… by the European Union has represented a key accounting change for European companies and offers a rich source of analysis to the scientific community. This thesis is part of the debate on-going on the choice between fair value and historical cost as the optimal evaluation criterium. The …
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New business combinations accounting rules and the mergers and aquisitions activity.
… perennial controversy in business combinations accounting and its dialectic with stakeholders’ interests under the complexity of the Mergers and Acquisitions (M&A) activity is the centrepiece of analysis in this thesis. It is argued here that the accounting regulation should be as neutral as …
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L'utilizzo delle rivalutazioni da leggi speciali e l'impatto sui bilanci delle imprese italiane
… traditionally based on the historical cost accounting system, the revaluation permitted by special laws allow the recognition of fixed assets at fair value in order to mitigate the distorting effects of inflation. These laws are expected to help companies improve the depiction of a true and …
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Determinants of accounting choices in Egypt : an empirical study
The positive accounting theory (PAT) approach hypothesises that, in imperfect markets, accounting choice may be determined by managers seeking to influence reported earnings and capital structure (Watts and Zimmerman, 1978). In particular, PAT argues that accounting choices are likely to be …