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 20 of 25 for “"FASB"”.
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An Evaluation of the Standard Setting Performance of the FASB
… numerous Financial Accounting Standards Board (FASB) modifications influence the performance of the Board during the standard setting process. These modifications include changes in FASB funding, voting, and Board member characteristics, particularly professional backgrounds and political …
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Has the FASB and IASB's Shift toward an Asset/Liability View Enhanced the Predictive Usefulness of ROE?
Over the past several decades, accounting standard setters have been gradually shifting financial reporting toward an asset/liability view, by rewriting the underlying conceptual framework and issuing accounting standards that reflect this view. The asset/liability view enhances comparability of a …
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The incremental predictive ability of individual financial analysts
… of financial accounting information. Because the FASB has advocated usefulness as the ""overriding criterion"" (FASB, 1980, p.26) to judge accounting choices, accountants have a stake in understanding this important group of financial statement users. The majority of existing accounting research …
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The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting
… with the Financial Accounting Standards Board (FASB) issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting: pro-pooling firms can be linked-via political contributions-to U.S. Congresspersons pressuring the FASB on this issue. This result is …
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Essays on Stock Options Expensing and Stock Options Backdating
… Act (""SOX"") period. During this time, the FASB added stock options expensing to its agenda (""event 1"") and eventually issued the options expensing accounting standard and implemented it (""event 2""). I find a statistically significant decrease in options backdating behavior toward both …
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The Incremental Predictive Ability of General Price Level Adjusted Accounting Numbers for Downward Bond Rating Changes
… in the purchasing power of the dollar. FASB 33 recommended General Price Level adjustment of accounting numbers as one of two alternatives to deal with the problem of changing price levels. This study is an attempt to determine the increased usefulness, if any, of GPL adjusted (GPLA) …
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Three Essays on Segment Reporting
… of an Enterprise and Related Information (FASB 1997). Contributing to mandatory disclosure and segment disclosure literature, this dissertation consists of three studies, exploring the management motives to disclose or withhold segment information, and the impact of segment disclosure …
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An Empirical Examination of the Effect of the Accounting for Stock Distributions
… accounting rules for stock distributions, the FASB should maintain the accounting rules for small stock dividends because they help firms to signal relevant information to financial statement users. In terms of the stockholders' section of the balance sheet, financial statement users care …
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Postretirement benefits other than pensions : recommendations based on a study of relevant standards, conceptual frameworks and current trends
The FASB began work in the area of postretirement benefits other than pensions (hereafter OPEB) in the early 1980's. It was to be a long, involved process, culminating in the issue of SF AS 106 in 1990. It was commented at the time that "the proposed standard on non-pension postretirement benefits …
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Eignaleiga : hvað felst í mismunandi formum eignaleigu á Íslandi og hvaða breytur hafa áhrif á val á fjármögnun?
… IASB og svo hin Bandaríska reiknisskilaráðs FASB um grundvallarbreytingu á þeim viðmiðum sem eru í staðli IAS 17 og nokkuð er deilt um ágæti þeirra breytinga. Framkvæmd reiknisskila getur haft áhrif á hversu hagkvæm eignaleiguformin eru og þá þau skil sem eru á milli eðli forma í dag. …
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Agenda formation and the Financial Accounting Standards Board
… of why some accounting issues emerge onto the FASB agenda. This necessary condition for the issuance of accounting standards has received no attention in the accounting literature. This paper employs a regulatory space metaphor (Hancher and Moran, 1989) as an organizing framework for seven …
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The Interaction of Policy, Credit Demand and Credit Supply in Banking System
… paper, I focus on studying the impact of a new FASB accounting rule called Current Expected Credit Losses (CECL). This is a new FASB accounting standard in 2016 to modify the way how financial institutions measure allowance. CECL requires a forward looking process to estimate reserve for …
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Stock Option Valuation for Thinly Traded Enterprises: Comparing the Historically Based Intrinsic Value Model to the Black-Scholes-Merton Model
… as the Financial Accounting Standards Board (FASB) or the International Accounting Standards Board (IASB) require that stock options issued by companies must be valued at their fair value. In order to value these options, most accountants use the Black-Scholes-Merton (BSM) option pricing model …
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Leigusamningar. Drög að nýjum staðli í stað IAS 17
… samvinnu við bandarísku reikningsskilanefndina (FASB). Farið er stuttlega yfir núverandi staðal IAS 17 sem og starfsemi Alþjóðlegu reikningsskilanefndarinnar. Farið er yfir helstu breytingarnar í nýju drögunum og er áherslan lögð á breytingar í reikningsskilum leigutaka. Í ritgerðinni er farið …
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RISKY BUSINESS: HOW REVENUE MEASUREMENT AND RISK DISCLOSURE IMPACT EQUITY INVESTORS' VALUE JUDGMENT OF PRIVATE COMPANIES
The Financial Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB) have proposed standards that could alter the judgments of users of financial statements. This study examines how certain regulations including revenue measurement choices made by management …
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IAS 37: Skuldbindingar, óvissar skuldir og óvissar eignir
… (Financial Accounting Standards Board, FASB) ræður ríkjum í Bandaríkjunum og gefur út US GAAP (Generally Accounting Accepted Principles) reikningsskilastaðlana. Þrátt fyrir það hafa IFRS reikningsskilastaðlarnir öðlast viðurkenningu í Bandaríkjunum. Mikilvægt er að gera greinarmun á …
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The Economic Consequences of Share-Option Based Compensation: New Evidence from the US and EU Banking Sectors.
… Based Compensation (SOBC). Both IASB and FASB adopted the view that disclosure is not an adequate substitute for recognition; consequently, all SOBC transactions ultimately lead to expense recognition, measured at the grant-date fair value of SOBC. This thesis identifies and evaluates the …
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An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns
… caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) to consider the need for a new standard to guide the recording of impairment of long-lived assets. This study has two primary objectives. First, it investigates the effects of SFAS No.121 on …
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The Information Asymmetry with SME Tax Disclosures: Should they Stay, or Should They Go?
… many SME companies today, now is the time for FASB to consider an alternative disclosure for SME. Utilizing one of the most complex footnote disclosures, rich with fruitful information, I use the tax footnotes as a barometer for change. Looking through the lenses of informational asymmetry and …
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The Foreign Exchange Rates and the Multi-National Corporation
… the recent Financial Accounting Standards Board (FASB) pronouncements on this subject, so that the reader would be able to see the framework of guidelines which governs the accounting and financial treatment of the multinational corporation's foreign operations. | Toward the end of this research …
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