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 8 of 8 for “"Accounting disclosure"”.
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Accounting disclosure and information environment : a comparative study of U.S. and Japanese security markets with dynamic modelling
Considerable efforts have been made by accounting researchers in the last three decades to investigate whether there is a stable and significant association between stock prices and accounting earnings. This study seeks to shed light on this issue by adding to the price-earnings regression …
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Formulation of weighted disclosure indices and its application in evaluating accounting disclosure and financial performance of listed firms
… The purpose was to formulate two novel weighted disclosure indices for evaluating accounting disclosure in financial statements, and apply them in a multivariate regression analysis together with agency costs and economic value-added metric, to study listed firms on the Johannesburg Stock …
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Market Reactions To Analysts' Forecasts And Mandatory Disclosures
… investigates the effects of changes in the accounting environment on the capital markets. Included are three manuscripts, each of which, make an important contribution to the accounting literature. The first two manuscripts investigate the impact and importance of analysts' forecasts. The …
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Bank Income Smoothing and Loan Loss Provisioning Practices in Africa
… behaviour is influenced by bank differences, accounting disclosure differences and institutional differences across African countries. The primary contribution to knowledge of the thesis is its extension of our understanding of the role of discretionary accruals in the bank financial …
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Essays in financial economics
… the value loss. Variables indicative of higher disclosure quality are associated with significantly better performance during the crisis. Having an ADR and having an auditor from a "Big Six" accounting firm had separate positive effects on firm performance. Firms with both indicators came out of …
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The Effect of 2004 8-K Expansion on Information Asymmetry Among Investors
<p>Disclosure complexity may increase the information asymmetry between sophisticated and retail investors, due to unsophisticated investors’ more limited capacity to process complex disclosures. I explore whether a 2004 Securities and Exchange Commission (SEC) rule that changed the timing of …
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Determinants of the decision to capitalize finance leases by lessees : Australian evidence
… lessee firms to adopt capitalization or footnote disclosure of their finance lease commitments from 1985 to 1987 as permitted by the transitional provision of AAS 17. Six research hypotheses are developed from the economic consequences perspective. It is hypothesised that the decision to …
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Social disclosure by Australian listed mineral mining companies: A stakeholder approach
… tested to explain the association of a social disclosure model comprising categories of social disclosure for environment, energy, product and services, human resources and community involvement, with nine firm-specific characteristics. The sample of 179 Australian listed mineral mining …