Thesis (Ph. D.)--Purdue University, 2001. / Vita. Includes bibliographical references (leaves 105-108).

Diss. Nr. 3666 Wirtschaftswiss. St. Gallen. / Literaturverz.

Master-Arbeit Univ. St. Gallen, 2006.

Diss. Univ. Zürich, 2007. / Literaturverz.

Master-Arbeit Univ. St. Gallen, 2007.

Thesis (Ph. D.)--University of Missouri-Columbia, 2007. / The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on October 15, 2007) Vita. Includes bibliographical references.

Thesis (M.A.)--University of North Carolina at Greensboro, 2007. / Title from PDF title page screen. Advisor: Scott Romine; submitted to the Dept. of English. Includes bibliographical references (p. 68-72).

Zugl.: München, Universiẗat der Bundeswehr, Diss., 2009.

Σκοπός της εργασίας αυτής είναι να αναδείξει την σπουδαιότητα του ΔΛΠ 7 για τις Ταμειακές Ροές στην χρηματοοικονομική ανάλυση καθώς επίσης να παραθέσει μια καταγραφή της διεθνής έρευνας σχετικά με το πληροφοριακό περιεχόμενο των Ταμειακών Ροών. Εν συνεχεία γίνεται μια προσπάθεια να αποτιμηθεί η χρησιμότητα των Ταμειακών Ροών από Λειτουργικές, Επενδυτικές και Χρηματοοικονομικές Δραστηριότητες και δίνεται ένα παράδειγμα εμπέδωσης της Κατάστασης Ταμειακών Ροών με την άμεση και την έμμεση μέθοδο. Στην εμπειρική έρευνα, αναλύονται δεδομένα από το Χρηματιστήριο Αθηνών την περίοδο 2005-2007 με έμφαση στα Κέρδη προ Φόρων και στις Λειτουργικές Ταμειακές Ροές. Ειδικότερα εξετάζεται συσχέτιση στα πρόσημα των δύο μεταβλητών με το πρόσημο των αποδόσεων των μετοχών. Τέλος, εξετάζεται η προβλεπτική ικανότητα των Ταμειακών Ροών από Λειτουργικές Δραστηριότητες στα μελλοντικά κέρδη προ φόρων. / Purpose of this assignment is to highlight the importance of the IAS 7 for the Cash Flows Statements on the financial analysis as well to quote a notation of the international research for the “value relevance” of the Cash Flows. In addition to this, there is an attempt to evaluate the usefulness of the Cash Flows from Operating, Investing and Financial Activities and an example of Cash Flow Statement reporting with direct and indirect method is given. In the empirical research, data from the Stock market of Athens for the period of 2005-2007 is analyzed with emphasis to Earnings before Taxes and the Cash Flows from Operating Activities. Specifically a correlation among the operator of the above figures with the operator of the stock returns is examined. In the final part it is investigated the predicted capability of the Cash Flows from Operating Activities to future earnings before taxes.

This study consists of two essays. In the first essay, I examine the effect of employee blockholdings on the values of corporate cash and capital expenditures. I find that when employees hold large equity stake in their companies, corporate cash holdings are worth less to outside shareholders and capital expenditures contribute less to shareholder value. The negative effect of employee block ownership on the values of cash and capital expenditures is concentrated in companies with fewer anti-takeover provisions, in companies which pay their employees abnormally high wages, and in companies where managers have little equity ownership. Our findings support the hypothesis that employee blockholdings can serve as a protection for managers from the market for corporate control and allow managers to extract private benefits at the expense of shareholders. In the second essay, I examine how labor power affects the informativeness of companies’ reported earnings. Using a sample of firms in 42 countries for the period of 1990 to 2009, I find that strong union laws provide managers greater incentives to manipulate reported earnings to hide firm true performance from labor, leading to lower value relevance of earnings in these countries. Further analysis shows that firms use more negative accruals in countries with more powerful labor unions. Overall, these findings support the hypothesis that managers intentionally distort reported earnings to shelter corporate income from labor so that they can improve their bargaining position against powerful labor unions