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 5 of 5 for “"Positive Accounting"”.
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Positive accounting theory and the study of corporate control: the role of loan covenants and the going concern qualification
… four published papers (the Papers) - three on accounting-based loan covenants and one on the going concern qualification (GCQ) - plus a linking essay. The essay focuses on the Papers' common subject matter of corporate control and on their common research methodology, positive accounting …
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Equity valuation of currently unprofitable Australian companies : the impact of distress, investment intensity, and accounting conservatism
Companies report accounting losses under different circumstances. In the absence of positive accounting profits as a measure of value creation, investors are likely to focus on different factors when valuing companies with different characteristics. This thesis examines how three firm …
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Equity valuation of currently unprofitable Australian companies : the impact of distress, investment intensity, and accounting conservatism
Companies report accounting losses under different circumstances. In the absence of positive accounting profits as a measure of value creation, investors are likely to focus on different factors when valuing companies with different characteristics. This thesis examines how three firm …
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Formulation of weighted disclosure indices and its application in evaluating accounting disclosure and financial performance of listed firms
… novel weighted disclosure indices for evaluating accounting disclosure in financial statements, and apply them in a multivariate regression analysis together with agency costs and economic value-added metric, to study listed firms on the Johannesburg Stock Exchange (JSE) and the Ghana Stock …
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Determinants of accounting choices in Egypt : an empirical study
The positive accounting theory (PAT) approach hypothesises that, in imperfect markets, accounting choice may be determined by managers seeking to influence reported earnings and capital structure (Watts and Zimmerman, 1978). In particular, PAT argues that accounting choices are likely to be …