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 33 for “"income statement"”.
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Income statement effects of derivative fair value accounting: evidence from bank holding companies
… of SFAS 133 as well as the ongoing debate on the income statement treatment of net asset changes due to the application of fair value accounting.
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An Evaluation of the Entity Theory as a Partial Solution to the Non-Comparability Enigma of Inter-firm Income Statement Analysis
… on deductive grounds the proposition that income as determined according to the entity theory would be more comparable among firms than income as determined under contemporary generally accepted accounting principles, and to investigate whether or not empirical support exists among two …
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Penilaian kinerja keuangan BPRS dengan pendekatan income statement, Value Added Statement (VAS) dan Syari’ate Value Added Statement (SVAS): Studi pada BPRS Bhakti Haji Malang
… Syariah (BPRS) dengan menggunakan pendekatan Income Statement, Value Added Statement (VAS) dan Syari’ate Value Added Statement (SVAS) berdasarkan rasio keuangan. Rasio keuangan yang digunakan terdiri dari ROA, ROE, LBAP, dan NPM. Objek yang diambil dalam penelitian ini adalah PT. BPRS Bhakti …
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Smoothing of Pension Costs, Choice of Expected Rate of Return and Capital Market Consequences
… on the smoothed pension expense as reported on income statement according to Generally Accepted Accounting Principles (GAAP). I find evidence that investors incorporate the actual pension expense into equity price with some time delay.
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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
… reported performance in the annual financial statements. In the early 1980s, a significant number of firms changed the interest rate assumption used in the computation of pension expense as reported on the income statement, enabling many firms to report higher net income.
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An integrated model of a representative defense contractor
… segment relates the balance sheet and the income statement to the structure of the firm. A discussion of decision rules for the behavior of the defense contractor operating at equilibrium is conducted
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Working for the Glory of God: The Distinction Between Greed and Self-Interest in the Life and Letters of the Apostle Paul
… employs interdisciplinary tools from accounting (income statement and balance sheet) to show greed is manifested as an insatiable desire for more and an unwillingness to give away possessions. The Pauline income statement indicates that greed causes sin at work, such as fraud or neglect. The love …
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Make vs. Buy Optimization for Industrial Manufacturing & Distribution Businesses
… significant implications on the organization’s income statement, balance sheet, and value proposition in the market. Existing literature describes broad frameworks for evaluating these make vs. buy decisions, but a gap exists in how these decisions should be treated in organizations that are …
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An empirical test of the relationship between gains/losses on disposal of discontinued operations arising from spin-offs and stock prices based on the extended functional fixation hypothesis
… spin-offs, and (2) They recognized GDDO on their income statement but do not directly add or deduct the amount from equity items on the balance sheet. I run a regression test on the excess stock return which is calculated by using historical two-day return, historical beta, the impact from earning …
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The use of financial ratios to predict acquisition targets: a study of UK mergers 1980-1986
… finance provide evidence that balance sheet and income statement ratios can be utilised to classify economic events such as mergers and bankruptcy which are of interest to decision makers. This research examines the financial profile of U.K. firms acquired during the period 1980-1986. It also …
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Intangible resources and organization capital: measurement and economic evaluation
… database. OC is proxied by capitalizing an income statement item (Selling, General and Administrative expenses) that includes expenses linked to information technology, business process design, reputation enhancement and employee training. This measure of OC is employed in a cross-sectional …
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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?
… increasing (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 …
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The Determinants and Consequences of CEO Cheap Stock in IPOs
… it results in lower compensation expense on the income statement and in large cash windfalls to CEOs subsequent to the IPO. Because cheap stock results in an overstatement of earnings, the Securities and Exchange Commission frequently challenges the valuations of these grants, which makes cheap …
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European supply chain study
… impact on a company's balance sheet and income statement. GSCF and SCOR are two popular process frameworks in supply chain management [36]. Corporate strategy is the starting point of the GSCF framework, with the operational aspects of customer relationship management and supplier …
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Auditors' Reactions to and Companies' Control of Classification Shifting
… managers use to misclassify items within the income statement to inflate core earnings (McVay 2006). This study investigates how high-quality auditors (i.e., Big Four auditors, auditors with long tenure, and industry-specialist auditors) respond to managers' usage of classification shifting …
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İhracat performansı ile işletme stratejileri ilişkisi
… environment.In addition, balance sheet and income statement data were collected from firms which exports continously from 2002 to 2008 and exports over sector average in DB?17 manufacture of textile and DB - 18 manufacture of wearing apparel, dressing and dyeing of fur which placed Central …
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A theoretical and empirical analysis of the effects of deregulation in the 1980's on S&L asset portfolios
… for Federal associations using balance sheet and income statement data between 1979 and 1983. The findings and implications of the empirical analysis are summarized as follows: 1. The tax laws do not appear to have constrained the diversification. 2. Specialization effects with respect to housing …
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Multifactor return model based on interim financial statements
… objective is to determine if interim financial statements--the balance sheet and the income statement--provide useful information in developing the return model. Market-related and industry-related systematic risks are constructed as surrogate measurements for the market and industry factors. …
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Cost efficiency and capital structure in farms and cooperatives
… to an established benchmark which uses only income statement data. The second and third questions focus on cooperatives since farmers rely on efficient cooperative management to maximize their return on investment in the cooperative and their own farm profitability. How should cooperatives …
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