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 54 for “"GAAP"”.
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Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality
… traded firms commonly supplement their audited GAAP-based financial statements with non-GAAP measures of firm performance. These measures are used by various stakeholders, including investors, analysts, lenders, and firms’ compensation committees. The permissive nature of non-GAAP reporting …
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Influences on Controllers' Non-GAAP Reporting Decisions
… decision to opportunistically report non-GAAP earnings in response to a directive from the CFO to manipulate the measure. In addition, the impact of three internal factors is analyzed in relation to the controller’s decision: responsibility, fairness to shareholders, and experience. …
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Equity options trading and non-GAAP earnings disclosure
Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2027-05-01
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The Impact of Constraining Auditor Behavior and Audit Committee Questioning on Non-GAAP Reporting Decisions
Corporate managers often pursue voluntary non-GAAP reporting when mandatory reporting is limited, although regulators are concerned with how this reporting is utilized. While the level of flexibility external auditors exhibit during discussions over subjective GAAP reporting choices can influence …
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The Effects of Local Government GAAP Regulation on Audit Market Concentration, Auditor Specialization, and Audit Fees
… which requires all local governments to follow GAAP reporting, with concentration rates in Pennsylvania, which has unregulated reporting. Using both an interstate comparison as well as examining a policy change in the unregulated environment, I find evidence suggesting that auditor concentration …
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Eigenkapital und Gewinn nach deutschem HGB, IAS/IFRS und US-GAAP : eine empirische Untersuchung börsennotierter deutscher Unternehmen
… Code (HGB) differs from the IAS/IFRS and US-GAAP standards and to assess the extent of such discrepancies. In short: The main concern is to respond to the question what differences there are and what impact they have. Whereas literature deals with the the first part of the problem at full …
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The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation
… with the issuance of the most recent Chinese GAAP. Chinese 1992 GAAP, 1998 GAAP, and 2001 GAAP are reviewed and compared with IAS to evaluate de jure harmonization of Chinese GAAP with IAS (that is, harmonization in standards). Firms that issue both A and B-shares in China are used to evaluate …
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Essays on financial reporting quality and auditor attributes
… is associated with the quality of voluntary non-GAAP earnings disclosures. Industry-specialist auditors are expected to influence the measurement and reporting of non-GAAP earnings due to their greater understanding of industry-specific accounting issues. More generally, the role of auditors is …
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A Comparative Study of the Usefulness of Accounting Systems
… 'home' Generally Accepted Accounting Principles (GAAP) and the other by U.S. GAAP. The second sample consists of Japanese firms that are listed on at least one of the stock exchanges in Japan and that prepare consolidated financial statements on Japanese GAAP. For this sample, attempts are made to …
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Financial Reporting Differences and Debt Contracting
… in generally accepted accounting principles (GAAP) among contracting parties domiciled in different countries as a proxy for how familiar a lending bank will be with a borrower's accounting information. I find that a larger difference between the GAAP of the lender and the GAAP of the borrower …
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Empirical Investigations of the Impact of the Structure of a Standard on Accounting Quality: Comparison between United States GAAP and IFRS
… in rules-based characteristics between US GAAP and IFRS. Second, it attempts to test if the rules-based characteristics are a significant determinant of accounting irregularities. Third, the study seeks to examine if there is a significant difference in the quality of financial reporting …
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Two essays on earnings comparability
… comparability document evidence exclusively for GAAP earnings despite the fact that non-GAAP earnings are widely used by market participants. Second, while research has examined the economic consequences of comparability, limited attention has been given to the underlying mechanism that produces …
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Analisis perbandingan penerapan metode pengukuran properti investasi berdasarkan PSAK nomor 13 (adopsi IAS 40) dengan US GAAP terhadap laba operasi PT Lippo General Insurance, Tbk
… IAS 40) dan metode nilai historis berdasarkan US GAAP untuk mengukur properti investasi. Tujuan penelitian ini adalah untuk mengetahui perbedaan penerapan metode pengukuran properti investasi berdasarkan PSAK 13 (Adopsi IAS 40) dan US GAAP dan untuk mengetahui dampak dari perbedaan perbandingan …
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The Information Asymmetry with SME Tax Disclosures: Should they Stay, or Should They Go?
… study examines the long-standing debate of Big GAAP vs. Little GAAP, should small and medium-sized entities (SME) be subjected to the same complex disclosure requirements as their publicly traded counterparts? This raging debate has lasted for decades. SME incur added costs to prepare these …
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Effects of IFRS adoption on the financial statements of Nigerian listed entities: the case of oil and gas companies
… of Accounting Standards (SAS) or Nigerian GAAP (NG-GAAP) with International Financial Reporting Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for …
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Essays on the value relevance of earnings measures
… relative to two alternative earnings measures – GAAP earnings and analysts’ actual earnings. Value relevance is assessed using two approaches. The first approach examines whether the market’s expectations (contemporaneous returns or price) is best reflected in future pro forma earnings, future …
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Three Studies on Hedging Activities and Managerial Opportunism
… insiders (i.e. directors, executives) on non-GAAP reporting. Using a hand-collected dataset covering publicly listed U.S. firms for the period 2006-2019, I find that share pledging is positively associated with the likelihood of non-GAAP reporting and negatively related to the quality of …
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Three Studies on Hedging Activities and Managerial Opportunism
… insiders (i.e. directors, executives) on non-GAAP reporting. Using a hand-collected dataset covering publicly listed U.S. firms for the period 2006-2019, I find that share pledging is positively associated with the likelihood of non-GAAP reporting and negatively related to the quality of …
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The effects of accounting reports on loan officers: an experiment
… the effects of financial reporting bases (GAAP and income tax) and service levels offered by external accountants (audits and reviews) on loan officers. The effects are measured using a loan approval decision and four perceptions: (1) appropriate interest premium, (2) likelihood of default, …
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