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.
Results
Showing 1 to 6 of 6 for “"Comment Letters"”.
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An Investigation of the Effectiveness of the Division of Corporate Finance as a Monitor of Financial Reporting
… the Securities and Exchange Commission's (SEC) comment letters to investigate the SEC's role as a monitor of financial reporting. I examine whether the SEC effectively comments on firms with poor disclosure quality. I utilize forward earnings response coefficients (FERC) as a measure of the …
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The control environment and financial reporting quality : does "tone at the top" matter?
… I use responses to the initial mandated comment letters for small business issuers whose statements contained material misstatements and an industry- and size-matched sample of firms without misstatements. Using factor analysis, I find a factor composed of lower analytical thinking and …
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Shareholders' perspective on management commentary of Simonds Farsons Cisk plc. : a case study
… and guidance documents on the management commentary of various standard-setters and regulators has been taken into account, for a better understanding of what is expected in these reports. Among these, there is the exposure draft on the guidance document on management commentary issued by …
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Evaluating and Role of Standards and Guidelines in National Forest Planning
… associated with S & Gs, I analyzed public comment letters from NFMA planning regulations, applicable case law, and background literature. Twenty-five forest plans, strategies and amendments were examined in order to create a typology of common standards and assess their use. This typology …
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Evaluating and Role of Standards and Guidelines in National Forest Planning
… associated with S & Gs, I analyzed public comment letters from NFMA planning regulations, applicable case law, and background literature. Twenty-five forest plans, strategies and amendments were examined in order to create a typology of common standards and assess their use. This typology …
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Proposed changes in public sector lease accounting : national and international perspectives.
… the ED’s feedback process, the IPSASB received comment letters, which were then analysed in this study to gain an understanding on the perspectives of the international respondents with regards to the proposed changes to lease accounting. FINDINGS: There was not a consensus amongst the …