Global ETD Search

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Showing 1 to 9 of 9 for “"Corporations--Accounting"”.

  1. Concepts of the entity theory

    Thesis (M.A.)--Michigan State University,

    msu Repository record for Concepts of the entity theory (opens in a new tab)

  2. 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 …

    pretoria Repository record for Improving competitive advantage through corporate social responsibility in South Africa : the role of social and environmental impact levels (opens in a new tab)

  3. 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 …

    unt Repository record for Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications (opens in a new tab)

  4. 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 …

    unt Repository record for An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns (opens in a new tab)

  5. 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 …

    edithcowan Repository record for An empirical examination of ethical decision making by corporate accountants in Taiwan (opens in a new tab)

  6. 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 …

    edithcowan Repository record for Non-financial performance disclosure by Australian listed companies (opens in a new tab)