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 142 for “"Financial information"”.
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Corporate financial information disclosure process vs. event
… the gap of knowledge between communication and financial research in the area of corporate information dissemination. Mainstream financial research views corporate disclosure of earnings as an event. Earnings estimates are important to the valuation of a firm. It would seem to be in the best …
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Release of financial information by large cities.
Thesis. 1977. M.C.P.--Massachusetts Institute of Technology. Dept. of Urban Studies and Planning.
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A categorization and competitive analysis of Web-based financial information aggregators
Thesis (M.Eng.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2001.
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The effect of the provision of financial information upon the construing of employees
… problem was to ascertain the effect of providing financial information to employees. After reviewing the different literatures concerned with financial information, industrial democracy, influence, power and social psychology, a model of the various types of financial information and contexts for …
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Perceptions on the usefulness of published financial information to the Egyptian capital marker
… users' perceptions of the usefulness of financial information that could be provided in corporate annual reports presented by listed companies in Egypt. This investigation is carried out, in the light of the requirements of the Egyptian Accounting Standards (EASs) issued in 1997, the new …
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The quality of financial information in the extractive industries: a value relevance analysis
… and matching concepts) to the preparation of financial statements in the industry. The International Accounting Standards Board (2010) states that the objective of general purpose financial statements is to provide useful financial information to assist the capital allocation decisions of …
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An investigation of the factors involved in the development of Pan European Financial Information Systems.
… issues involved in the evolution of Pan European Financial Information Systems (PEFIS).<br/><br/>The factors influencing the development and use of PEFIS are discussed in the light of current EU attempts to harmonize European accounting systems and implement single currency …
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Towards a financial literacy model as a coordinating interface between financial information and decision makers
The purpose of this study is to investigate how a financial literacy interface model could contribute towards the comprehensibility of financial information to decision makers in organisations. The way individuals and institutions use the concept of financial literacy suggests that different people …
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An analysis of the effect of IFRS adoption in Nigeria on the quality of published financial information
… the effects of the adoption of International Financial Reporting Standards (IFRS) on the quality of published financial statements in Nigeria. The study uses entire non-financial firms listed on the floor of the Nigeria Stock Exchange. The study uses eighty-seven (87) firms over a 10 years …
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How does investors’ perceived ease of information access affect their investment judgments?
By manipulating the perceived ease of information access through use of a search engine, I provide experimental evidence that investors are more likely to rely on information gist and use shallow processing after using an online search engine to access a firm’s financial information. Results show …
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Information content and determinants of timeliness of financial reporting of manufacturing firms in Indonesia
One of the essential elements of adequate financial reporting is the provision of financial information that is relevant to its users in their decision-making. This financial information should be made available to users within a regulated short period after the end of the financial year. Agency …
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Assessing the development of voluntary internet financial reporting and disclosure in Egypt
Currently the provision of corporate financial information through the internet is a new issue confronting providers and users of financial information in Egypt. It is expected to be important as financial information would be disseminated worldwide and this availability of information could …
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Value relevance of information in high-tech industries in Australia: financial and non-financial
… of the study is to test the value relevance of financial information and non-financial information in high-tech industries in Australia. A cross sectional sample of ninety one companies from the sectors of Pharmaceuticals, Biotechnology and Life Sciences; Technology, Hardware and Equipment and …
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Consolidation accounting issues in the Australian public sector
… the cross-sector transfer of a private sector financial reporting practice, known as consolidated financial reporting, to the Australian public sector. The study was conducted using the theoretical frameworks of commandership, accountability and usefulness of financial information. Commander …
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Towards the development of a financial reporting framework for Sri Lankan SMEs
… two objectives: to identify the users and their information needs of Sri Lankan small and medium enterprises (SMEs) financial information; and to examine the need for internationally comparable accounting information for Sri Lankan SMEs. The findings clarify issues with the current SME financial …
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Bankruptcy prediction in the casino industry
… applied to the casino industry. The study uses financial information from a sample of failed and non-failed casino companies to evaluate the ability of bankruptcy prediction models developed for general industry usage to predict financial failure in the casino industry; The models tested were …
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