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 45 for “"Restatement"”.
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Edgar Young Mullins : A Baptist Exponent of Theological Restatement
Th. D., Southern Baptist Theological Seminary, 1963
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The Impact of Earnings Quality on Investors' and Analysts' Reactions to Restatement Announcements
… indicator of low-quality earnings, accounting restatements. This study examines the effect pre-restatement earnings quality has on short-window returns and analyst forecast revisions and dispersion following restatement announcements using a cross-section of 719 publicly traded firms that …
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Reformation of Saudi Arabia Contracts Law : a Comparative Analysis of the Restatement (Second) of Contracts in the U.S.A. (1981)
… contracts in Saudi Arabia by creating a restatement of contract law in Saudi Arabia. The dissertation is a comparative study which examines both Saudi contract law dominated by Islamic rules and norms and American contract law by analyzing the Restatement (Second) of Contracts to …
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Are Out-Of-Period Adjustments a Type of Stealth Restatement? An Examination of Non-Audit Services, Clawback Provisions, and Out-Of-Period Adjustments
… contrast to the simultaneous decreasing trend in restatements. This could indicate an improvement in financial reporting quality or could indicate the use of a type of stealth restatement for opportunistic purposes. These less prominent restatements are more likely to go undetected and would be an …
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Financial restatements and auditor quality
… auditor quality and the likelihood of financial restatements for Australian listed companies. I focus on two types of restatements: error-based restatements, which are financial restatements to correct a prior-period error-based misstatement, and stealth restatements, which are restatements made …
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Does Who We Are Influence What We Say? The Impact of Organizational Identity on Responses to Ethical Issues
… issue which many companies face - financial restatements. The outcomes of interest in this study are the prominence and informativeness of restatement announcements made by organizations after learning of a need to correct previous financial misstatements. Hypotheses focus on the influence of …
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The Effects of Executive Compensation and Auditor Industry Specialization on Financial Reporting Executives\' Decision-Making during a Potential Restatement That Will Lead to a "Clawback"
… clawback rules. After a financial statement restatement, a clawback is utilized to recover incentive compensation that was previously paid out to a manager based on the misstatement. My study investigates financial reporting executives' (FREs) decision-making after the external auditors have …
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The use and perceived usefulness of IAS 29 general price level information in Zimbabwe
… the significant problems and weaknesses in the restatement process that have caused this. The study found both the use and perceived usefulness of IAS 29 General Price Level information to be extremely low. The major reason cited for this was the lack of user understanding. The other major …
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A critical examination of Evangelicalism in South Africa, with special reference to the Evangelical Witness document and concerned evangelicals
… detail, focussing on the way in which EWISA's restatement of certain tenets of evangelical theology has a particular material (ideological) force. The third chapter provides a brief history of CE, and discusses its main agenda as it has been articulated thus far. The final chapter reflects on …
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A successive effort on performance comparison between public and private real estate equity investment
… timeframe, the results indicate that the return restatement is able to reconcile the performance of the indices both by property sector (i.e. retail, apartment, office, and industrial) and at the aggregate level. Subsequently, the author compares MIT CRE's Transactions-Based Index (TBI) with …
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Implied Obligations of Good Faith in English Contract Law
… combined with a theoretical approach, based on a restatement of the core propositions of the relational theory of contract. This restatement is used to explain how the good faith obligation in relational contracts and contractual discretions stems from a deeper tension, caused by contracting …
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The law applicable to contractual obligations in consumer contracts of adhesion in Ghana
… of the consumer’s habitual residence. The Restatement (Second) as it applies in California was designated for the comparative study. Sections 187 and 188 of the Restatement (Second) grant the parties to a consumer contract autonomy to incorporate a choice of law clause in their contract …
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Regulating Arbitral Jurisdiction: A Private International Law Proposal
… the proposed model; and (b) to provide a restatement of the law and practice in England and Wales in the form of rules of arbitral jurisdiction. In fulfilling both purposes, the analysis focuses on issues pertaining to the initial threshold, standard, and content of proof, the …
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An empirical investigation of the cash flow predictability of historical cost, general price level, and replacement cost income models
… tapes (historical cost), the Parker model restatement procedures (general price-level) and the Easman data base that used the Falkenstein-Weil restatement model (replacement cost). One conclusion was that the alternative income measurements produce different cash flow forecast errors. …
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Leyla and Mejnun for String Quartet
… respectively in D and Ab. It ends with a final restatement of the motif on the second violin with pizzicato on the three other instruments. The Prelude is followed by a dramatic transition that leads to the Love Theme which is treated as a theme and variations. The third movement is a Scherzo …
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The contagion effect of office-level audit failures
… least one audit failure (defined as a downward restatement of net income by a client) is indicative of contagion within the office. Specifically, for offices with one or more client restatements, abnormal accruals of other clients in the office are significantly larger (on average) than in those …
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The consequences of bank reporting failure for liquidity creation : evidence from accounting restatements
This paper examines the effect of bank accounting restatements on bank liquidity creation. Banks play a central role in creating liquidity in the economy by financing relatively illiquid assets, such as business loans, with relatively liquid liabilities, such as demand deposits. Theory predicts …
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THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS
… financial scandals and increasing instances of restatements focus public attention on the role of audit committees, auditors and CFOs in maintaining the integrity and quality of corporate financial reporting. The U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002, and the New York …
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The influence of dynamic psychiatry on <i>Tender Is the Night</i> by F. Scott Fitzgerald
… Tender criticism can use to break the cycle of restatement of tired and misapplied theoretical premises from a by-gone era of anti-psychiatry, psychoanalytic theory, and second-wave feminism. Such a text-centric framework allows one to turn both to the history of psychiatry and the personal …
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Designing adaptable housing : the specific case of INFONAVIT
… nd the critical housing shortage, makes urgent a restatement of the design guide lines that have been used up to now. The purpose of this thesis is to emphasize the need of adaptable housing and to suggest some changes to the standards traditionally used by public developers in order to make their …
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