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A comparative study on strategy disclosure between emerging markets and developed marketsPhala, Morungwa Lumka January 2016 (has links)
Thesis (M.Com. (Accounting))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Economic and Business Sciences, 2016 / The focus of this study is to provide a view of the extent of strategy disclosures made by companies in both the developed market and the emerging market. The study also provides empirical evidence on the differences in the extent of strategy disclosures between developed and emerging markets. From the results of the study, it can be concluded that the emerging market companies have better strategy disclosures in their annual reports than companies in the developed market. [Abbreviated abstract. Open document to view full version]
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The impact of expensing stock options on option estimates, accruals quality, and information asymmetry in those voluntarily and mandatorily expensing firmsCheng, Xiaoyan. January 2009 (has links)
Thesis (Ph.D.)--University of Nebraska-Lincoln, 2009. / Title from title screen (site viewed January 5, 2010). PDF text: x, 94 p. : col. ill. ; 816 Kb. UMI publication number: AAT 3359825. Includes bibliographical references. Also available in microfilm and microfiche formats.
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The credibility consequences of managers' disclosure decisionsMercer, Maureen Ann. January 2001 (has links)
Thesis (Ph. D.)--University of Texas at Austin, 2001. / Vita. Includes bibliographical references. Available also from UMI/Dissertation Abstracts International.
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The joint impact of commitment to disclosure and prior forecast accuracy on managers' forecasting credibilityVenkataraman, Shankar, 1969- 07 September 2012 (has links)
Although managers rate concerns about being seen as committed disclosers as an important consideration in their voluntary disclosure decisions, prior research has paid limited attention to how investors view commitment to disclosure. This study experimentally tests two competing perspectives relating to how managers' commitment to disclosure and prior forecast accuracy jointly influence managers' forecasting credibility. The first perspective (the normative perspective) draws on economic theory and the second perspective (the omission bias perspective) draws on theory from psychology. The normative perspective suggests that commitment to disclosure and prior forecast accuracy will independently influence managers' forecasting credibility. In contrast, the omission bias literature suggests that the influence of commitment to disclosure on managers' forecasting credibility depends on managers' prior forecast accuracy. In other words, the normative perspective suggests two main effects, whereas the omission bias perspective suggests a commitment to disclosure x accuracy interaction. To test the competing predictions relating to the joint impact of commitment to disclosure and prior forecast accuracy on managers' forecasting credibility, I conduct an experiment. Results of this experiment support the omission bias perspective. Participants in the role of investors rate more (less) committed managers as more (less) credible, but only when they are also accurate. When managers are inaccurate, however, this relationship reverses. That is, more committed managers are viewed as less credible relative to their less committed peers. These results suggest that managers' concerns about commitment to disclosure are indeed valid, but only when they are accurate. When managers are less accurate, commitment to disclosure hurts, rather than helps, managers' credibility. Participants' valuation judgments as well as their judgments relating to a current disclosure are positively associated with their judgments of managers' forecasting credibility, suggesting that their assessment of managers' credibility may have significant valuation consequences. This study contributes to the voluntary disclosure literature and has implications for managers who provide earnings forecasts and for investors who use these forecasts in their investment decisions. / text
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THE IMPACT OF IMPROVED FINANCIAL DISCLOSURE ON THE COST OF EQUITY CAPITALDhaliwal, Dan S. January 1977 (has links)
No description available.
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The joint impact of commitment to disclosure and prior forecast accuracy on managers' forecasting credibilityVenkataraman, Shankar, January 1900 (has links)
Thesis (Ph. D.)--University of Texas at Austin, 2008. / Vita. Includes bibliographical references.
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Extending the application of stakeholder theory to Malaysian corporate environmental disclosuresElijido-Ten, Evangeline. January 2006 (has links)
Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2006. / A thesis is submitted in fulfilment of the requirements for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 231-246)
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Management forecast strategy and CEO disclosure credibility /Hui, Kai Wai. January 2004 (has links)
Thesis (Ph. D.)--University of Oregon, 2004. / Typescript. Includes vita and abstract. Includes bibliographical references (leaves 89-93). Also available for download via the World Wide Web; free to University of Oregon users.
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The impact of earnings performance on price sensitive disclosures under the Australian continuous disclosure regime /Hsu, Chia-Man Grace. January 2005 (has links) (PDF)
Thesis (Ph.D.) - University of Queensland, 2005. / Includes bibliography.
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Disclosure : a study of the consensus among public accountants and security analysts /Chandra, Gyan January 1971 (has links)
No description available.
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