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 20 of 228 for “"Listed companies"”.
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Corporate Social Disclosures By Indonesian Listed Companies
… study examines the extent of CSD in Indonesian listed companies by applying the content analysis method to company annual reports for the years 2003 to 2006. Prior studies have focused on exploring the theoretical framework, seeking the motivation for disclosures and obtaining certain …
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Optimal capital structure for JSE listed companies
… details a study of capital structure for JSE listed companies. The study considered historical financial information for JSE listed companies over the period 1987 to 2009 and asked two central questions, with the benefit of hindsight. Firstly, could JSE listed companies have used more debt to …
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Non-financial performance disclosure by Australian listed companies
… disclosure practices of 200 of the largest ASX-listed companies. It uses content analysis to investigate the relationships between company financial performance and company characteristics, and the extent of non-financial performance disclosure, in terms of quantity and quality, in annual and …
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DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES
… of its integrated report. The JSE Top 100 companies are used as the study population, with the Ernst & Young Excellence in Reporting ratings used as the framework for assessing integrated reporting quality. A multiple multivariate regression analysis was employed to assess the impact of ten …
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Predicting corporate turnaround of listed companies in South Africa
… models that identify financially distressed companies with a potential for turnaround. This analysis examines listed companies on both the JSE Securities Exchange ('JSE') and Alternative Exchange ('AltX') for the period 2007 to 2014 by using available data from iNet BFA. The financial …
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Risk Management Practices in Saudi Listed Companies: An Institutional Perspective
… risk management practices adopted by Saudi listed companies and identify the factors that influence these practices. In Islamic shariah law, using conventional derivatives is prohibited and so this thesis aims to determine if there is an institutional logic within the organisational field …
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Predicting financial distress of JSE-Listed companies using Bayesian networks
… models to predict bankruptcy of JSE-listed companies. A sample of 132 companies is considered with fourteen years of financial statement information and macroeconomic indicators used as predictor variables. Various permutations of Bayesian models are tested relating to different …
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Institutional Determinants of Fair Value Disclosure: Evidence from Bangladeshi-Listed Companies
… theory, this study examines Bangladeshi-listed companies’ compliance with the fair value-related disclosure requirements of IFRS and explores various institutional factors that may help to explain the level of compliance. A disclosure analysis of 72 companies revealed that overall …
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Corporate Governance and the Board of Directors in Saudi-listed Companies
… relatively new corporate governance code for KSA listed companies and its adaptation in an institutional setting where family and government ownership prevails. The study focuses on the governance mechanisms adopted by companies and the influences on such practices, and identifies those that are …
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Derivative usage by listed companies in Ghana and Nigeria - 2008/2009
This study seeks to establish if companies use derivatives and if so what kinds of derivatives. It does not seek to establish the reasons for derivative usage as is commonly done in Wharton Survey Style study.
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Corporate governance practices and firm performance of listed companies in Sri Lanka
The purpose of this study was to examine the relationship between corporate governance practices and firm performance in Sri Lanka, as a result of the adoption of code of best practice on corporate governance in 2003 and the extent of changes to corporate governance practices four years after …
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Corporate governance and financial performance of Sri Lankan listed companies 2006-2010
… of multinational subsidiaries and local public companies in Sri Lanka. In particular, this study examines (i) the relationship between corporate governance mechanisms of Sri Lankan listed companies, financial performance, principal-agent and principal-principal agency costs (ii) corporate …
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The influence of corporate disclosure on investor confidence in Thai listed companies
… the quality of disclosure and of the reasons why companies may choose to disclose information voluntarily. It also explores financial analysts’ and fund managers’ perceptions about the value of the audit report. The qualitative study is based upon interviews with financial analysts and fund …
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The disclosure of outsourcing activities: a case of Saudi Arabian listed companies
… analysis of 985 annual reports of all 175 companies listed on the Saudi stock market, the Tadawul, over the six-year period from 2011 to 2016 inclusive. This twin approach enabled the research to fully explore the extent and trend of outsourcing disclosure in formal channels; the changes in …
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Institutional determinants of mandatory disclosure in annual reports of Nigerian listed companies
… disclosure in annual reports of Nigerian listed companies. It argues that accounting standards provide the definition of legitimate methods for use in presenting financial statements, and the level of mandatory disclosure reveals organisational commitment to these standards. The thesis …
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Corporate Social Disclosure in Saudi Listed Companies: Current Practice and Stakeholders’ Perspectives
… social disclosure (CSD) practices of Saudi listed companies, and to determine the perspectives of a range of stakeholder groups towards corporate social responsibility (CSR) and CSD issues in Saudi Arabia. The study examines the CSD practices through determining the volume and the nature of …
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The determinants of corporate capital structure : evidence from listed companies in China
… the determinants of capital structure for listed Chinese firms. We use data from Chinese public firms that were listed on two national stock exchanges during 1992-1997. These data provide us with a unique opportunity to examine the relationship of debt ratio with factors that may affect …
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Key Performance indicator disclosures by large UK private and public listed companies.
… of compliance by large UK private and public listed companies with the Companies Act 2006 section 417 (6) requirement to disclose KPIs in their annual reports. Specifically, the study investigates the extent of KPI disclosures by 410 UK companies comprising the largest 205 private limited and …
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The management of foreign exchange risk by listed companies: an empirical study
… exchange risk management practices by JSE-listed companies, specifically non-financial companies. The investigation was based on the experienced practices in 2015. A web-based survey was used to source data from the population and yielded a 37% response rate. Transactional risk is the most …
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