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 290 for “"financial reporting"”.
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Australian financial reporting : an examination of the theory of financial reporting, of Australian public company financial reporting standards and of proposals for changed reporting requirements
… is concerned with the effectiveness of company financial reporting in Australia with possibilities for making it more effective than it is now. It is in three parts which respectively present a theory of financial measurement and reporting, the results or a survey of actual reporting practices …
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Australian financial reporting : an examination of the theory of financial reporting, of Australian public company financial reporting standards and of proposals for changed reporting requirements
… is concerned with the effectiveness of company financial reporting in Australia with possibilities for making it more effective than it is now. It is in three parts which respectively present a theory of financial measurement and reporting, the results or a survey of actual reporting practices …
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Financial Reporting Differences and Debt Contracting
… and the GAAP of the borrower, banks rely less on financial covenants as a contracting tool. Moreover, banks tend to alter the types of covenants they write, relying more on capital-based financial covenants and less on earnings-based covenants. My results are consistent with banks experiencing …
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Has global financial reporting comparability improved?
… this study examines the temporal trend in global financial reporting comparability and the factors that explain its variation. Despite regulatory interest in improving comparability, numerous frictions can limit the effectiveness of these efforts; examples include firm-specific incentives, …
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Opportunistic Financial Reporting in Higher Education
Annual university rankings produced by mainstream sources, such as U.S. News and World Report, are very popular and viewed as important by a variety of university stakeholders. Consequently, universities expend a great deal of effort in an attempt to ensure they appear in the best possible light. …
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Preventing Financial Reporting Fraud: A Holistic View of the Attributions Made Following Potential Fraudulent Financial Reporting Events
… a critical role in the aftermath of an alleged financial reporting fraud have largely been ignored in the accounting literature. Literature in psychology suggests that both laypeople and highly trained professionals frequently over-attribute causality of an observed behavior to the disposition …
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Noncompliance, financial reporting quality and director turnover
… effects of noncompliance with securities laws on financial reporting quality and director turnover. The thesis consists of three main chapters. Chapter 2 introduces the enforcement actions brought by the Securities and Exchange Commission (SEC), based on which I collect data on noncompliance …
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General Counsel Characteristics and Financial Reporting Quality
… counsel (GC) plays a key role in a firm’s financial reporting system as a participant and governance monitor. As a participant in various disclosure and filing processes and advisor in transactional activities reflected in the firm’s reported results, the GC directly influences a firm’s …
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Essays on financial reporting quality and auditor attributes
… of three stand-alone essays in the areas of financial reporting quality and auditor attributes. The first essay investigates how test power impacts research relevance and uses earnings management research as the case. I argue that the relevance of accounting research outside of academia is …
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Unintended Consequences of Internal Controls Over Financial Reporting
… the impact of internal controls over financial reporting requirements (ICFR) enacted as part of the Sarbanes-Oxley Act of 2002 on the judgment and decision making of corporate tax executives. Prior research indicates that companies with disclosed material weaknesses in internal …
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The Impact of Geography on Corporate Financial Reporting
… investigate the impact of geography on corporate financial reporting. Specifically, I predict and document that both the availability of accounting and business expertise and the resulting knowledge transfers in a location influence the financial reporting attributes of public companies …
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Stewardship Responsibility and Financial Reporting--an Empirical Study
Made available in DSpace on 2014-12-14T13:33:56Z (GMT). No. of bitstreams: 1 7624099.pdf: 4894568 bytes, checksum: 6171b2712574781adc2f97ca7d6de292 (MD5) Previous issue date: 1976
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The impact of geography on corporate financial reporting
… investigate the impact of geography on corporate financial reporting. Specifically, I predict and document that both the availability of accounting and business expertise and the resulting knowledge transfers in a location influence the financial reporting attributes of public companies …
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Developing a quality score methodology for financial reporting
… laundering is a huge problem that is faced by financial institutions and banks are mandated by the government to have strict policies and procedures towards anti-money laundering reporting. The outcome of a complex investigation process is a Suspicious Activity Report (SAR) which is used by …
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Inflation and financial reporting systems : a case approach.
Thesis. 1977. M.S.--Massachusetts Institute of Technology. Alfred P. Sloan School of Management.
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Financial reporting standards for pensions: The relationship between financial reporting and cash flow variables and changes in the interest rate assumption
An issue that has long been of interest in financial accounting research is the question of whether firms take advantage of areas in which flexibility exists in financial reporting standards in order to improve reported performance in the annual financial statements. In the early 1980s, a …
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Financial reporting disclosure on the internet: an international perspective
… study was to investigate the various elements of financial reporting frameworks and practice in the context of the Internet. The Internet has emerged as a recent medium of presentation of corporate information. Currently, the levels of disclosure vary widely between companies within countries and …
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AUDIT COMMITTEE OVERSIGHT OF INTERNAL CONTROL OVER FINANCIAL REPORTING
… obligation to oversee internal control over financial reporting (ICFR). Specifically, I explore audit committee processes within five fundamental internal control components: control environment, risk assessment, control activities, information and communication, and monitoring (COSO, 2013). …
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Methodological Foundations of Central Rulemaking for Corporate Financial Reporting
The essence of a rulemaking approach to corporate financial reporting is that there is a rulemaker (or rulemaking body), delegated to make judgments about the desirability of financial reporting practices. The purpose of this study is to provide the basic elements of a methodological theory of the …
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International Financial Reporting Standards for Small, Medium and Enterprises (IFRS for SMEs) and the quality of financial reporting: Some evidence from the Limpopo Province
… companies to follow either full International Financial Reporting Standards (IFRS) or IFRS for SMEs. IFRS for SMEs was introduced by the International Accounting Standards Board (IASB) in 2009 as an alternative framework for eligible entities, offering an option instead of the complete set of …
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