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 104 for “"financial statement"”.
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Disaggregated financial statement information in an unregulated environment
This paper examines whether disaggregated financial statement information during the late 1920's reduced information asymmetry. After controlling for firms endogenously selecting their level of disaggregation, I find that disaggregation reduced the information asymmetry between market participants …
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Two Essays: Changes in the Implementation Flexibility and Financial Statement Location of Mandated Accounting Standards; and Does the Financial Statement Location of Transition Adjustments Matter to Investors?
… (decreasing) adjustments to the income statement (balance sheet) temporarily abated in the early years of my study, but this behavior was revived in 2006.</p> <p>Essay 2:</p> <p>Transition adjustments arising from the adoption of promulgated accounting standards are recognized in firms’ …
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Elaboration in Audit Financial-Statement Review: An Experimental Investigation From a Persuasion Perspective
… judgments/decisions inconsistent with client and financial-statement user desires. Specifically, I manipulate strategic preparer behavior (whether the preparer performed effectively or ineffectively when encountering similar environmental factors in the past) and business risk (higher/lower). As …
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Cash flow kimutatások a számviteli beszámolókban = Statement of Cash flows in the Financial Statement
A Cash flow kimutatás a pénzügyi kimutatások egyik legfiatalabb eleme, de ma már általánosan elfogadott része az éves beszámolónak. Az egyszerűsített beszámolófajták esetében – többek között a hitelezői érdekhordozó hiánya miatt – a Cash flow kimutatás kötelező közzétételétől azonban már …
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Estimate-related disclosures, investor mindset, and the illusion of precision in financial statement estimates
This study examines the joint effect of disclosed measurement information and investor mindset associated with differences in temporal orientation on investors' judgments of estimate precision and firm value. Consistent with psychology theory, results reveal that short horizon investors adopt a …
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An analysis of the operating performance and financial statement disclosures associated with corporate restructurings
Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 1998.
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The Prediction Of Future Earnings Using Financial Statement Information: Are Xbrl Company Filings Up To The Task?
Financial statement data for large companies became available to the public in XBRL format starting in 2009 in the United States. Proponents of XBRL, along with the SEC, argue that XBRL filings offer several advantages over data provided by data aggregators, such as lower cost, faster availability, …
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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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Financial Statement Users' and Accountants' Perceptions of the Independence of the Auditor in Selected Client-Auditor Relationships
Made available in DSpace on 2014-12-11T21:53:28Z (GMT). No. of bitstreams: 1 7500349.pdf: 7730921 bytes, checksum: 45b07815e051ce7945fb7a6624181aa4 (MD5) Previous issue date: 1974
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A More Efficient and Effective Objective Measure of Financial Disclosure Quality: Omissions of Seven Key Financial Statement Variables
… Chapter One proposes a new and simple measure of financial reporting quality. Chapter Two and Chapter Three apply this new measure to examine the association between financial reporting quality and firms' internal governance issues, such as internal control quality and a possible outcome of …
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Corporate governance and likelihood of financial statement fraud: Evidence from Sri Lanka : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University
… Corporate Governance (CG) and the likelihood of financial statement fraud in Sri Lanka. This is achieved through an examination of the status of CG compliance and an examination of the effect of CG and the effect of gender diversity on the likelihood of financial statement fraud of listed …
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Belief perseverance in audit analytical review
… analytical procedures to identify potential financial-statement errors, irregularities and other unusual events. While recent descriptive research suggests that analytical procedures can be very effective and efficient for identifying causes of unusual financial-statement relationships, …
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Analisis penyusunan laporan keuangan berdasarkan SAK ETAP: Studi kasus pada Koperasi Pasar Gondanglegi
… This study aimed to analyze the arrangement of financial statement which was applied by Koperasi PasarGondanglegi (KPG) as entity engaged in savings and loans. The discussion was done by comparing between a theory proposed by IAI about Financial Accounting Standard for Entities without Public …
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Banker needs for accounting information
… loan officers constitute the target group of financial statement users and the study focuses on the perceived need for sixteen financial statement items. Among these are twelve items for which differentiation in financial reporting has been proposed (key items), and four items that bankers …
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An Empirical Examination of the Effect of the Accounting for Stock Distributions
… help firms to signal relevant information to financial statement users. In terms of the stockholders' section of the balance sheet, financial statement users care whether an amount is in contributed capital or earned capital and, thus, breaking out this detail in the stockholders' section …
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Audit quality and performance evaluation : an analysis of the US credit union industry
… choice and the implications of this choice on financial statement management and financial distress. Credit unions provide a setting with large variation in audit quality, ranging from a "self audit" to an independent CPA audit. I find credit unions select higher audit quality if faced with …
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Fusion analysis: integrating neurally enhanced fundamental analysis, technical analysis and corporate governance in the context of a stock market trading system
… strategy that amalgamates neurally enhanced financial statement analysis (traditional fundamental analysis), corporate governance analysis (new fundamental research) and technical analysis in the context of a full-fledged stock market trading system.
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An Investigation Into Replacement Cost Surrogates
… involved not only the data itself, but financial statement ratios calculated using that data.
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