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 3 of 3 for “"Empirical Accounting Research"”.
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The Impact of Earnings Quality on Investors' and Analysts' Reactions to Restatement Announcements
… of the implications of earnings quality, empirical accounting research has rendered two distinct perspectives. The first perspective considers market participants naïve users of accounting information who fail to grasp the implications of earnings quality resulting in temporary security …
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Accounting changes and budgeting practices in the Tanzanian central government: a theory of struggling for conformance
This research investigates the phenomenon of budgeting practices in the Tanzanian Central Government. It seeks to understand how budgeting systems under the New Public Management (NPM), World Bank- and IMF-exhorted systems were adopted and implemented. There were several motives for this research: …
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Berichterstattungsqualität im IFRS-Anhang
Der internationalen Finanzberichterstattung – und darin insbesondere der Anhangberichterstattung – wird seit vielen Jahren in Praxis und Wissenschaft eine fehlende adressatengerechte Informationsbereitstellung vorgeworfen. Die Kritik deutet auf Defizite hinsichtlich Inhalt und Darstellung und somit …