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 16 of 16 for “"Decision-usefulness"”.
-
Improving the decision usefulness of the corporate annual report
… importance of annual report disclosures in the decision-making process and their readership of the Chairman's narrative. - Yet existing empirical evidence casts doubt on the informational content of any part of the annual report. This study offers a partial explanation of this anomaly by …
-
The Decision Usefulness Of Comprehensive Income Reporting In Canada
In this study, I empirically investigate the decision usefulness of mandatory reporting of comprehensive income in Canada under the erstwhile Accounting Handbook Section 1530 (HB1530). Comprehensive income (CI) equals the sum of Net Income (NI) and Other Comprehensive Income (OCI). I operationalize …
-
Pension accounting; a study of value relevance and the perception of decision usefulness in the UK.
… of the value relevance and the perception of decision usefulness of pension accounting information. The research contributes to the academic literature by using a mixed methodology approach (believed to be the first to do so in value relevance research) involving quantitative analysis of the …
-
The effects of accounting reports on loan officers: an experiment
… The effects are measured using a loan approval decision and four perceptions: (1) appropriate interest premium, (2) likelihood of default, (3) confidence in the financial report, and (4) usefulness of the financial report. Analysis of variance techniques are used to ascertain the effects of …
-
An analysis of output based budgetting (OBB) in the Victorian government
The aim of this study was to assess the usefulness of Output Based Budgeting (OBB) in the Victorian government in two ways using the decision-usefulness model and the budget process model as theoretical frameworks. First, this study aimed to examine the usefulness of information generated by OBB in …
-
The impact of the introduction of IFRS on corporate annual report and accounts in the UK
… of UK companies in an attempt to investigate the decision-usefulness of the new IFRS disclosures. This examination is facilitated in three ways: (i) a content analysis is undertaken to investigate the magnitude and nature of the changes in IFRS-related disclosure presented in annual report and …
-
Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~
… that can be used to make valuable managerial decisions. Accounting journals regularly report the successful implementations and benefits of activity-based costing systems for particular businesses. Little experimental or empirical evidence exists, however, that has demonstrated the benefits of …
-
Corporate Financial Disclosure in an Emerging Capital Market: Evidence from Kuwait
… of the study are likely to have implications for decision makers, the academic community and accounting standard setters.<br/><br/>This thesis has five principal aims: (i) to explore the extent of compliance with IFRS disclosure requirements by Kuwaiti non-financial listed companies; (ii) to …
-
The impact of IFRS 8 on segmental reporting by Jordanian Listed Companies: an analysis of disclosure practices and some stakeholders’ perceptions
… are “regularly reviewed by the Chief Operating Decision Maker (CODM) to make decisions about resources to be allocated to the segment and assess its performance” (IASB, 2006a, para 5). There are two main objectives to this study: (i) to assess the impact of IFRS 8 on the segmental disclosures of …
-
The usefulness of Financial Instruments Disclosure: evidence from Jordan
… personnel. <br/><br/>The current thesis uses a decision usefulness theoretical framework to examine the impact of IFRS 7’s adoption on FI disclosure practices and firm value. In particular, the current study has two primary objectives: (i) to assess the impact of IFRS 7 on the FI disclosure …
-
The effect of reporting incentives on International Financial Reporting Standards compliance by unlisted companies in South Africa: using qualitative and quantitative methods
… literature by testing five theories (these are, decision usefulness theory, agency theory, stewardship theory, stakeholder theory and institutional theory) on unlisted companies. Third, this dissertation’s original contribution is to use a self-prophecy effect to gain a better understanding of …
-
A study into the relationship between accounting information and share prices
… is to paramorphically represent the investor's decision making process by seeking to establish a set of causal relationships between accounting number based inputs to this process, and the outputs, viz relative share prices. Unlike previous studies in this area, this research explicitly …
-
Financial disclosure practices in developing countries: evidence from the Libyan banking sector
… Libyan banks' financial disclosure analysed. A decision-usefulness framework underpinned the research which was carried out via a questionnaire survey and a disclosure index analysis. The findings suggest that preparers considered management and the board of directors to be the most important …
-
Positive accounting theory and the study of corporate control: the role of loan covenants and the going concern qualification
… that the positive accounting theory and the decision-usefulness views of accounting have more in common than is sometimes supposed. The going concern paper addresses important issues of independence and disclosure. The essay discusses several possible explanations for the low GCQ rate among …
-
Towards a financial literacy model as a coordinating interface between financial information and decision makers
… comprehensibility of financial information to decision makers in organisations. The way individuals and institutions use the concept of financial literacy suggests that different people attach different meanings to this construct. In order to establish a conceptual model for financial literacy, …