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 6 of 6 for “"Value Hierarchy"”.
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Value Relevance of IFRS and the Effect of the Financial Crisis: Evidence from European financial firms
This thesis investigates the value relevance of International Financial Reporting Standards (IFRS) and the effect of the financial crisis on European financial firms. The empirical work is divided into two parts. The first part examines the impact of mandatory IFRS adoption and of the financial …
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A história local e seu lugar na história: histórias ensinadas em Ceará-Mirim
… though presenting innovations, bring an implicit value hierarchy where the place or thematic places are not contemplated in the school contents or appear overwhelmed by general history and the Brazilian history, configuring itself as a hierarchical relation to problematic historical ones. Thus the …
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Development of novel design methodology for product mass customization based on human attributes and cognitive behaviours
… and whether the products can reflect their values, in addition to the main product functions. Moreover, there are a large number of small and medium sized manufacturing companies in the developing countries. OEM (Original Equipment Manufacturer) and simple mass production cannot generate …
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The impact of fair value disclosure on bond risk premium and debt capital structure
The shift towards a fair-value-oriented balance sheet receives divided opinions. The debate centers on whether fair value reporting is more relevant for financial statement users compared to historical cost. The first chapter of my dissertation investigates the relevance of fair value estimates in …
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Institutional Determinants of Fair Value Disclosure: Evidence from Bangladeshi-Listed Companies
… being a perpetual issue in accounting, fair-value-related disclosure in the financial statements has hardly been examined in academic research, especially in a developing country context. The International Accounting Standards Board’s perceived preference for fair value has been contested in …
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Strategic Planning Tool Development using Portfolio Decision Analysis
… decision analysis. We introduce dynamic value functions, which vary the range of the value measures based on the planning horizon, to evaluate the projects). We determine facilities portfolios based on the project values and constraints using Linear Programming. In addition, insightful …