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 109 for “"financial accounting"”.
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On the Accuracy of Financial Accounting Measurements
Made available in DSpace on 2014-12-11T21:53:18Z (GMT). No. of bitstreams: 1 7317096.pdf: 11067071 bytes, checksum: 5afd9988fa2257163ba23e6da7c3cade (MD5) Previous issue date: 1972
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Financial accounting in an era of inflation.
Thesis. 1975. M.S.--Massachusetts Institute of Technology. Alfred P. Sloan School of Management.
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Financial accounting disclosures and corporate governance in Malaysia
… of 8-9% p.a. for a decade before the Asian financial crisis hit the region in 1997. The local currencies in the region came under pressure as capital took flight from the region. Credit and trade receivables became difficult. Assets and share values plunged dramatically as demand fell. A …
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Agenda formation and the Financial Accounting Standards Board
… was to improve our understanding of why some accounting issues emerge onto the FASB agenda. This necessary condition for the issuance of accounting standards has received no attention in the accounting literature. This paper employs a regulatory space metaphor (Hancher and Moran, 1989) as an …
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An Inquiry Into the Nature of a Liability in Financial Accounting
Made available in DSpace on 2014-12-09T23:09:41Z (GMT). No. of bitstreams: 1 6910733.pdf: 9841971 bytes, checksum: c8a39ffea4878b60e4cc4d645faf7ddc (MD5) Previous issue date: 1968
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Essays on the relation between managers' incentives and financial accounting information
(cont.) around thresholds do convey information about a firm's future performance, firms with a higher degree of information asymmetry between the management and investors are more likely to use this signaling mechanism, and the capital market recognizes the information content of the earnings …
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An Investigation of the Present and Potential Role of Financial Accounting in the Capital Market in Turkey
Made available in DSpace on 2014-12-11T21:53:23Z (GMT). No. of bitstreams: 1 7317658.pdf: 7672529 bytes, checksum: 994a00cb2f73cd357c4f331b39c1a568 (MD5) Previous issue date: 1973
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The Development and Investigation of a Classification Scheme for The Differences Between Tax and Financial Accounting for Corporations
Made available in DSpace on 2014-12-11T21:53:30Z (GMT). No. of bitstreams: 1 7511522.pdf: 11842111 bytes, checksum: 4615ac89abd5a87de2433f90055f4966 (MD5) Previous issue date: 1974
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A contextual investigation into selected factors associated with student performance in Financial Accounting 1 at a South African institution
… the matric aggregate and the matric results in Accounting or Mathematics comprise the main selection criteria for admission to three Accounting National Diploma courses at the Cape Technikon. The main question that this study therefore attempted to answer was whether matric Accounting HG or SG …
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The Effects of Audit Committee Financial Accounting Expertise and Recognition versus Disclosure on Chief Audit Executives' Tolerance for Financial Misstatements
… particularly Chief Audit Executives, recognize financial accounting expertise as a significant base of audit committee (AC) power in the financial reporting process. However, such an AC expertise (i.e., financial accounting expertise) does not "counterbalance" internal auditors' perceived …
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The conceptual framework for financial accounting and reporting in the developing countries : Empirical study of the unified accounting system in Egypt
… has been an uncritical acceptance of foreign accounting methods without taking into consideration their unique environmental needs. This situation has created chaotic practices and confusion in operations and procedures in these countries (accounting schizophrenia). Recently, some of these …
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The applicability of accounting information systems for the Financial Accounting curriculum in the Fourth Industrial Revolution era : a case study at the Durban University of Technology (DUT)
… of the requirements for the degree of Master of Accounting in Financial Accounting in the Department of Financial Accounting, Durban University of Technology, 2022.
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Assessing the effect on the mode of class attendance on academic performance in a postgraduate financial accounting IV class at a private higher education institution in South Africa
… education institution on 231 post graduate Financial Accounting IV students. A quantitative analysis was performed using the beta regression analysis and the Kruskal-Wallis test. Additionally, machine learning in the form of the random forest algorithm technique was employed to alleviate the …
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The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Financial Accounting Standards Board (FASB) issuing SFAS 142 in response to political pressure over …
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The impact of environmental reporting on the value of listed manufacturing firms in South Africa
… of the requirements of the degree of Master of Accounting: Financial Accounting in the Faculty of Accounting and Informatics at Durban University of Technology, 2023.
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A conceptual framework for financial reporting in public higher education in Washington, D.C.
… to develop a conceptual framework for improved financial reporting in public higher education in the District of Columbia. Implementation of major concepts was accomplished through development of an accounting manual for public higher education in the District of Columbia which was consistent …
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The just-in-time philosophy and the accounting implications
This minor thesis looks at the accounting practices of the Just In Case philosophy and the changes JIT has brought to the traditional accounting. It further explains the JIT philosophy; human resource accounting and its implications; financial accounting and its implications; the pitfalls of …
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