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 22 for “"accounting performance"”.
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Investigating the impact of various Corporate Governance Mechanisms on the Accounting Performance of NonFinancial Firms Listed on the Amman Stock Exchange
… history of corporate scandals and failure in accounting performance around the globe as a result of weak government mechanisms overseeing companies due to the absence of clear government laws and legislation governing the relationship between shareholders (owners, investors) and executive …
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AN EXPLORATION OF THE EFFECTS OF COGNITIVE MISFIT ON THE RELATIONSHIP BETWEEN PROBLEM-SOLVING ABILITY AND ACCOUNTING TASK PERFORMANCE
… identified as a factor which is associated with accounting expertise, yet little is known about its effects on accounting task performance. The widely-accepted model of accounting performance proposed by Libby and Luft (1993) predicts that cognitive ability influences accounting performance …
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Valuing and managing brands: An internal accounting perspective. An empirical investigation of attitudes to internal brand valuation and organisational and behavioural implications associated with the way that the internal brand management accounting system is operated.
This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were …
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Investigating the relationship between pay disparity and organisational performance
… between pay disparity and organisational performance. Method. An exploratory research design was utilised for the purposes of the present study. Using purposive non-probability or judgement sampling, a sample of corporate organisations (n=185) that are listed on the Johannesburg Stock …
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An investment center vs. a profit center: Capital investment under informational asymmetry
… opportunities of the division. We show that an accounting performance measure has a limited informational role for delegation in the sense that a cost involved in controlling the manager's incentives in relation to his private information for delegation is so high under certain conditions that …
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A methodology for session monitoring on broadband bus/tree local area networks
… and the capability to monitor specific nodes for accounting, performance and security purposes. This thesis presents the design considerations for a session level passive hardware monitor on a broadband local area network having a bus/tree topology. A methodology for session monitoring is …
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Friends in high places : two essays on the importance of corporate political connections
… Connected acquirers have superior post-merger accounting performance, particularly when they acquire a connected target firm. In the second essay, presented in Chapter 4, we examine the relationship between political connections of private firms and the initial public offering process. Using …
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Comparative Study of the Impact of Compliance with Corporate Governance Regulations & Internal Governance Mechanisms on Financial Performance of Listed Firms in Africa
… corporate governance regulations on financial performance of listed firms in South Africa and Nigeria. Firm-level data for the study was collected manually and triangulated with Datastream dataset for 100 listed firms for the period 2010–2014 (500 firm-years) in South Africa and 80 listed firms …
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Examining the effect of evaluating performance with performance report variances on reported performance: a field research approach
Past research in accounting has suggested that the use of budgets, for performance evaluation purposes, may result in either functional or dysfunctional behavior. This study unlike those of the past utilizes a theoretical model. The theoretical model, developed from a synthesis of prior research, …
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SOCIALLY RESPONSIBLE INVESTING AND FIRM PERFORMANCE: REVISITING THE EFFECT OF MATERIAL SUSTAINABILITY
… future research in this area. The Sustainability Accounting Standards Board (SASB) introduced industry-based disclosure for material sustainability issues in each sector. Using the 2014 and the 2018 SASB guidelines, I constructed a data set by mapping sustainability items classified as material to …
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Financial Performance, Governance Characteristics and CEO Compensation: Evidence from the UK and Nigerian Banks
… and as such, results obtained by existing pay-performance literature cannot automatically be extended to banks. This research work examines the relationship between CEO pay and financial performance in Nigeria and UK banks while recognizing its peculiarities. It further analyzed the …
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Three Essays on Corporate Governance and CEO Dismissal
… machine learning (ML) techniques to predict performance-induced CEO dismissals, demonstrating that ML models significantly outperform traditional statistical models in out-of-sample predictive accuracy across multiple performance dimensions. Using SHapley Additive exPlanations (SHAP) values, …
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The relation between accounting earnings and stock returns: A study of firms receiving a modified audit report.
… in its earnings response coefficient (ERC). The accounting numbers of a firm receiving a modification to its audit report are likely to contain relatively higher measurement error and, hence, be more noisy. Furthermore, there is likely to be greater uncertainty regarding the production, …
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Three Essays On Diversification Strategy, Diversification Performance, And Corporate Misconduct
… between diversification strategy and firm performance in the U.S. property-liability insurance industry. Prior literature has evaluated the effect of total diversification on insurer performance; however, there is an absence of evidence on the effect of diversification strategy for …
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A woman's worth: the impact of board bender diversity on company performance - a cross-country analysis
… impacts company financial and non-financial performance. Existing studies show conflicting results regarding the impact that female representation on the boards of directors may have on financial and non-financial performance, namely social and environmental performance. Studies suggest that …
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Essays on Mergers and Acquisitions and Governance
… and directors' Social connections on firm value, performance, and governance. Those studies document that such Social connections could be beneficial when they enhance the sharing of information and knowledge, but could also be detrimental when associated with CEOs, as they could provide the CEO …
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Three essays in financial markets and banking
… earnings management measures to improve their accounting performance after China's 1998 accounting-based regulation on firm delisting. I use the delisting rule as identification strategy and apply Regression Discontinuity Design (RDD) to examine whether loss reversed firms resort to accrual …
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Does CEO Duality Matter: An Integrative Approach
… the linkage between the CEO-Chair choice and the performance of the company (as measured by returns or operating efficiency). Shareholder activists argue that poor performance results when the CEO serves simultaneously as the Chair of the Board of Directors, so called "CEO duality." This …
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Comparing bank mergers in Europe and the USA: bidding bank performance
… banking sectors, this thesis (i) compares the performance implications of bank mergers and acquisitions (M&A) for bidding banks in both geographic regions and (ii) seeks to explain reported differences. Research on European bank M&A has received relatively little academic interest in the extant …
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Essays on ESG Dynamics in Financial Markets
… However, there is no evidence of improved accounting performance or increased ESG scores in the following years after the E&S engagements. In the second chapter, we examine proxy contests and the value of shareholder voting rights (i.e., the voting premium) estimated using option prices. …
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