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 14 of 14 for “"financial disclosures"”.
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Information choice within disclosures, mobile devices, and investor estimates of fundamental value
I examine how information choice within financial disclosures interacts with the screen size used to view the disclosure (traditional computer or small mobile device size) to influence investors' estimates of fundamental value. One proposed solution to concerns of investors’ increasing information …
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The association between published accounting data and the behaviour of share prices
… presents a variety of empirical studies in financial accounting with an emphasis on the association between published accounting data and share prices. These studies are the first attempt at empirical research in accounting in South Africa. There has been an alarming lack of research in this …
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Cutting Through the Fog: Generative AI and the Future of Financial Readability Metrics
The readability of financial disclosures plays a major role in effective communication between firms and investors, with implications for firm performance and earnings persistence. Building upon previous studies by Li (2008), Loughran and McDonald (2014), and Bonsall et al. (2017), this research …
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RISKY BUSINESS: HOW REVENUE MEASUREMENT AND RISK DISCLOSURE IMPACT EQUITY INVESTORS' VALUE JUDGMENT OF PRIVATE COMPANIES
The Financial Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB) have proposed standards that could alter the judgments of users of financial statements. This study examines how certain regulations including revenue measurement choices made by management …
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Sustainability and triple bottom line reporting in the banking industry
This study examined the status of disclosures on sustainability and triple bottom line (TBL) reporting in the banking industry. This was based on the Global Reporting Initiative (GRI) - G3 guidelines. An investigation on the four big banks were conducted namely ABSA, Firstrand Bank Limited, Nedbank …
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Navigating Uncharted Territory: Exploring the Drivers and Challenges of TCFD Reporting in South Africa
… have a significant impact on companies' financial prospects. Publishing reports aligned with the Task Force on Climate-related Financial Disclosures (TCFD) recommendations plays a crucial role in aiding investor decision-making by ensuring that companies assess and provide fair …
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Navigating Uncharted Territory: Exploring the Drivers and Challenges of TCFD Reporting in South Africa
… have a significant impact on companies' financial prospects. Publishing reports aligned with the Task Force on Climate-related Financial Disclosures (TCFD) recommendations plays a crucial role in aiding investor decision-making by ensuring that companies assess and provide fair …
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Three Essays On Private Market Interactions
… to invest in private equity (PE). Using insurer financial disclosures, we test theories relating how risk shifting, managerial discretion, underinvestment, asset liability matching, regulation, home bias, and reaching for yield affect PE investment. Results indicate risk¬ shifting and managerial …
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Repetitive Disclosures in the MD & A
… is the first to empirically analyze repetitive disclosures in the Management Discussion and Analysis (MD) section of the 10-K filing. I define repetitive disclosures as the amount of content in the MD repeated from the notes. The Securities and Exchange Commission (SEC) believes that repetitive …
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Financial disclosure practices in developing countries: evidence from the Libyan banking sector
… (i) perceptions regarding: and (ii) the nature financial disclosure practices in Libyan banks' reports. As regards the former. the focus was placed on both preparers and users of the documents. In terms of the latter. the level of disclosure is examined and its relationship with certain …
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Essays on ESG Disclosure Policies
… adopted worldwide as countries implement non-financial disclosure policies to address climate-related risks. This dissertation comprises two chapters, each examining climate mitigation policies in China and drawing comparisons with international practices to identify effective strategies and …
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Three Essays on ESG: Informal Scrutiny and Regulatory Pressures in the US, India, and the UK
… Market Reaction to Mandatory Standardised ESG Disclosures with Assurance, evaluates investor responses to India’s Business Responsibility and Sustainability Reporting Core framework—a regulation mandating standardized disclosure of ESG Key Performance Indicators with third-party assurance. To …
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The Interpretation of Marketing Actions and Communications by the Financial Markets
… for immediate earnings and satisfaction from the financial markets (Graham, Harvey, and Rajgopal, 2005). Research in marketing has empirically confirmed this myopia at both aggregate (Mizik and Jacobson, 2007; Mizik, 2010) and individual firm levels (Chapman, 2011). That is, marketing managers …
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The association between corporate governance and environmental disclosure quality: evidence from Nigerian listed companies.
… considers the importance of climate-related financial disclosure in line with the recent development of the Task Force on Climate-Related Financial Disclosures (TCFD) by the Financial Stability Board. It uses a disclosure index with fifty-seven items of environmental information (the highest …