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 20 of 263 for “"annual reports"”.
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Photo images in corporate annual reports
… be disseminated by users or readers of corporate annual reports has accelerated. Information on topics such as economic, social and environmental aspects of the business is increasingly included, contributing to the quantity of information being disclosed with photographs being used more …
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Silence in Market Reaction to Annual Reports
… react or reacts with a delay to the content of annual reports, concerning notion given their importance for investment decisions due to the value relevance of the information they convey. According to the Efficient Market Hypothesis, the market should exhibit a prompt reaction to their release. …
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Reporting customer satisfaction in the annual reports
… relevance and declsion usefulness of corporate annual reports to the users of annual reports There have been suggestions for disclosure of intangrbie assets m the annual reports These suggestions have argued for expermentation wlth development of measurement technology for measuring and …
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The usefulness of annual reports to Australian private investors
… and use information contained within company annual reports is examined. More specifically the thesis will be concerned with gathering information to establish the following: 1. the extent to which shareholders read the various sections contained in the annual report; 2. the reason why …
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The Quality of Corporate Annual Reports: Evidence from Libya
… attempts to assess the quality of corporate annual reports published by Libyan companies. In other words, to what extent do financial reports published by Libyan companies meet their users' needs?<br/><br/>To achieve this objective, two research methods were undertaken. The first method was …
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Publishing delay and the usefulness of annual reports in Libya.
… Libya. The second is to find out how useful the annual report is to five user groups in Libya namely the Tax Authority, Academics, Auditors, Banks and the Auditing Authority. Finally, the research also seeks to determine the impact publishing delay has on banks, Tax and Auditing Authorities. A …
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Disclosure in Annual Reports: An Agency Theoretic Perspective in an International Setting
Over the recent years 'transparency' or better information disclosure has been the buzzword of various corporate governance bodies due to the failures of the system of corporate governance, which arise from an agency relationship. However, there are arguments by 'free market' advocates suggesting …
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Institutional determinants of mandatory disclosure in annual reports of Nigerian listed companies
… factors and the level of mandatory disclosure in annual reports of Nigerian listed companies. It argues that accounting standards provide the definition of legitimate methods for use in presenting financial statements, and the level of mandatory disclosure reveals organisational commitment to …
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Strategy and Business Model Disclosure in Corporate Annual Reports: A Study of UK Listed Companies
… 'Strategy' and 'Business Model' as part of their annual report. The Act, however, does not define what is meant by the two terms. This means that the content of the disclosure remains at the discretion of managers. Prior to this, the UK 2010 Corporate Governance Code required companies to disclose …
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An investigation of intellectual capital disclosure in annual reports of UK firms. Practices and determinants.
… capital (IC) disclosure practices in the annual reports of 100 listed UK firms selected from sectors considered to be IC-intensive. It also investigates the possible determinants of such disclosure practices from the three perspectives of corporate governance structure, company …
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The usefulness of annual reports of Islamic institutions in GCC countries to investors: the case of Kuwait
… Islamic financial institutions issued in their annual reports is different in certain features from the annual reports offered by conventional financial institutions. This study attempts to investigate the usefulness of annual reports produced by these institutions to investors. In particular, …
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A Study of the Form, Content and Use of Notes to Financial Statements in Corporate Annual Reports
Made available in DSpace on 2015-05-12T17:10:10Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 5902057.PDF: 35285718 bytes, checksum: bae1e2774681bdbd511e647f13fea958 (MD5) Previous issue date: 1959
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An Empirical Test Regarding Consistent Disclosure of Financial Statement Variables Among the Diverse Sections of Annual Reports
Made available in DSpace on 2014-12-14T13:33:57Z (GMT). No. of bitstreams: 1 7709135.pdf: 6570009 bytes, checksum: 4baa56d963fc735bdc4bc456321aa4c6 (MD5) Previous issue date: 1976
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A Study of the Possible Extension of the Certified Public Accountant's Attest Function in Corporate Annual Reports
Made available in DSpace on 2014-12-09T23:09:31Z (GMT). No. of bitstreams: 1 6801724.pdf: 7627174 bytes, checksum: e35dc61829fe5619db3be94b086f9581 (MD5) Previous issue date: 1967
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Global economic trends in the context of investor relations and strategic management. A longitudinal analysis of trends utilized in annual reports of German blue chip corporations.
… terms “global economic trend” and "megatrend" in annual reports from 2008 to 2012, and (2) web search data from Google Trends correlates with the geographical location of multinational enterprises and economic wealthy regions measured in GDP. In the empirical part of the thesis, a long-term study …
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Corporate Community Involvement Disclosure: An Evaluation of the Motivation & Reality
… Social Responsibility Disclosures (CSRD) in annual reports. The primary aim of the research is to investigate the genuineness and raison d'être of CCID in annual reports. To do this the researcher adopted a holistic approach employing an extensive theoretical framework, which integrates …
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