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 9 of 9 for “"Corporations--Accounting"”.
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Changes in presentation of corporate balance sheets between 1932 & 1936
Thesis (M.A.)--Michigan State College of Agriculture and Applied Science, 1937
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Concepts of the entity theory
Thesis (M.A.)--Michigan State University,
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Improving competitive advantage through corporate social responsibility in South Africa : the role of social and environmental impact levels
The question as to whether companies can “do well while doing good” has been investigated by academics for over four decades. Conclusive evidence of a positive link between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP) so far has however remained elusive. In …
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Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications
… Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital market …
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An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns
Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of, managers had substantial discretion concerning the amount and timing of reporting writedowns of long-lived assets. Moreover, the …
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An empirical examination of ethical decision making by corporate accountants in Taiwan
The recent accounting scandals, characterised by the Enron affair, have not been confined to the U.S.A., but have been a worldwide phenomenon, embracing Taiwan. Most of them have involved dysfunctional behaviour incorporating earnings management. The factors which encourage earnings management …
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Non-financial performance disclosure by Australian listed companies
This study examines the non-financial performance disclosure practices of 200 of the largest ASX-listed companies. It uses content analysis to investigate the relationships between company financial performance and company characteristics, and the extent of non-financial performance disclosure, in …