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 12 of 12 for “"accounting quality"”.
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Does accounting quality mitigate risk shifting?
… study examines the effect of financial reporting quality on risk shifting, an investment distortion that is caused by shareholders' incentives to engage in high-risk projects that are detrimental to debt holders. I use asymmetric timeliness to proxy for a dimension of accounting quality that is …
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Accounting Quality under IFRS: The Effect of Country-Specific Factors
… the effect of IFRS adoption itself on earnings quality using one dimension of earnings quality, and cover the early years of adoption. The present thesis seeks to investigate how country-specific factors shape accounting quality under IFRS across 23 countries between 2007 and 2010, the global …
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Bank regulation implications for managing accounting quality risk: a Basel and IFRS perspective
This thesis examines whether accounting quality, measured as the difference between accounting and market price change, had an impact on the five primary UK banks that adopted IASB’s IFRS accounting standards in 2005. The findings reveal that the changes in accounting standards resulted in the …
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Voluntary disclosure as a response to low accounting quality : evidence from quarterly conference calls
Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 1997.
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IFRS adoption and enforcement and their effects on accounting quality and capital markets: evidence from South Africa
… Financial Reporting Standards (IFRS) adoption on accounting quality and capital markets by exploiting the unique case of South Africa (SA). Unlike the European union and other countries, where IFRS adoption and enforcement changes occurred simultaneously, SA provides a unique setting where these …
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Empirical Investigations of the Impact of the Structure of a Standard on Accounting Quality: Comparison between United States GAAP and IFRS
Following the wave of high-profile accounting scandals at the beginning of this century, the United States of America has witnessed increasing calls to move toward more principles-based accounting standards. As a result, the US announced a convergence project with the IASB (widely known as a …
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Earnings persistence, value relevance, and earnings timeliness: The Case of Thailand
… research aims to investigate the enhancement of accounting quality in Thailand after adopting International Financial Reporting Standards (IFRS) in its domestic accounting system. The accounting quality consists of three properties of earnings– earnings persistence, value relevance and earnings …
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Accruals and managerial operating decisions over the firm life cycle
… reflecting systematic differences in a firm's "accounting quality". I suggest empirical techniques to mitigate incorrect inferences about accounting quality and to better understand how operating decisions affect accruals.
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The Effect of IFRS and SOX-like Regulations on Earnings Management in East Asian Countries
… and development expenses. In short, changes in accounting standards and regulations contribute to some decline in earnings management in Asian countries. The institutional factors still negatively affect accounting quality in this region after many years of the changes.
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Using Peer Firms to Examine whether Auditor Industry Specialization Improves Audit Quality and to Enhance Expectation Models for Analytical Audit Procedures
… be used to obtain inferences about a company’s accounting quality in two different research settings. The first Chapter examines whether auditor industry specialization, measured using auditor market share by industry, improves audit quality. After matching clients of specialist and …
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The effects of accounting standards on earnings management and value relevance : a case of Malaysian and Nigerian banks
… management and enhancing value relevance of accounting information. This study, therefore, investigates whether the recent Malaysia and Nigeria’s adoption of IFRS reduces earnings management and enhances value relevance of banks accounting information more than Generally Accepted Accounting …
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CORPORATE STRATEGY, EARNINGS MANIPULATION, AND SHORT SELLING
… fundamental investing and researchers who study accounting, corporate strategy, and financial market.