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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
61

Disclosure of forward-looking information : UK evidence

Abed, Suzan January 2010 (has links)
This thesis proposes a multi-theoretical framework based on information asymmetry and institutional theories by focusing on the period of change in OFR regulation from 2004-2006. As a means of examining various aspects of the proposed framework, this thesis carries out an empirical investigation to find the extent of forward-looking information for a sample of 690 UK non-financial firm-year observations which are drawn from the top 500 UK listed firms by total market capitalization as listed by Financial Times on 30 March 2007. The investigation concentrates on three aspects: (1) the association between the extent of voluntary disclosure of forward-looking information and both information asymmetry and institutional characteristics; (2) the association between changes in disclosure and information asymmetry and institutional characteristics; and (3) the association between disclosure of cash flow forecasts and industry behaviour. Before examining the extent of FL information, another subsidiary objective arises: to investigate the impact of alternative methods choice on the measurement of information. Different methods of disclosure indices and content analysis (an un-weighted index, a weighted index, a frequency count, a manual content analysis, and a computerised content analysis using coding by text unit as a unit of analysis and coding by sentence as a unit of analysis) are conducted on a sample of 30 UK non-financial companies for 2006. Once the disclosure scores are computed, several set of analyses are performed (descriptive analysis, correlation matrix, multiple regression analysis, and ranking). The results of analyses reveal that, on average, alternative methods of measurements provide quite similar inferences; hence, a trade-off should be made to decide upon a method by which to measure the extent of FL for a large sample. Computerised content analysis using a text unit as a unit of analysis is chosen to perform coding for the large sample. For the purpose of testing the study hypotheses, both parametric and non-parametric tests are undertaken to examine how firm characteristics affect the level of forward-looking information. The results of regression analysis indicate that the extent of voluntary disclosure of FL information is positively and significantly related to growth opportunities, leadership, audit committee, competition rate, corporate size, and cross-listing. However, the extent of FL information is negatively and significantly associated with blockholding of 5% or more. In terms of changes in the extent of disclosure, the results show that changes in capital need is positively and significantly related to changes in disclosure, whereas changes in analyst following, blockholding of 5% or more, and corporate size are negatively and significantly related to changes in the extent of disclosure among consecutive years. In order to examine the relationship between industry behaviour and the extent of forward-looking information, disclosure of cash flow forecasts is chosen as a proxy for forward-looking information. This is done, because of the difficulty of measuring the disclosure practices of other companies in the same industry by means of a scoring sheet. The results of logistic regression analysis document that operating cash flow, industry behaviour, cross-listing, and company size are positively and significantly related to disclosure of cash flow forecasts, whereas performance and competition rate are negatively and significantly related to disclosure of cash flow forecasts
62

Privatisation of Malaysian telecommunications : accounting and reporting change

Mohamed, Nafsiah January 1996 (has links)
This thesis examines the accounting policy and financial reporting changes made by Malaysian telecommunications between 1957 and 1994. During this period, the telecommunications sector moved from being a government department to being a government-owned company in 1987 and a partially privatised company in 1990. A periodisation analysis method (Tinker and Neimark, 1987) is adopted to divide the time frame into three discrete periods: Period 1 (1957-1970) when the Malaysian Telecommunications Department pursued the cash basis of accounting; Period 2 (1971-1986) when the Department was supposedly changing to the full accruals basis of accounting; and Period 3 (1987-1994) when the corporated Syarikat Telekom Malaysia achieved full compliance with Generally Accepted Accounting Practice as an essential preliminary to flotation as Telekom Malaysia. Lüder's (1992) contingency model of public sector accounting innovations is used as a framework to analyse the stimuli to accounting change in Malaysian telecommunications, their effect on the expectations of change of users of accounting information and the behaviour of the producers of accounting information. The barriers to accounting change before corporisation are identified and the outcome of the process is evaluated. The discussion of privatisation as policy innovation stresses the importance of policy transfer from developed countries to developing countries and, in particular, the role model offered by experience in the United Kingdom to countries such as Malaysia. While acknowledging the importance of the influence of early experience of privatisation in developed countries, it is revealed that Malaysia had its own political and economic context which shaped privatisation policy and the manner in which it was implemented. Liberalisation of the market and regulation of telecommunications especially developed in a different way from that of the United Kingdom.
63

The valuation and accounting treatment of goodwill arising on consolidation : a survey of companies making corporate acquisitions during the period, 1980-1983 /

Goodwin, Jennifer D. January 1985 (has links) (PDF)
Thesis (M. Ec.)--University of Adelaide, Dept. of Commerce, 1986. / Includes bibliographical references (leaves 212-217).
64

Double accounting for goodwill a problem redefined /

Bloom, Martin H. January 1900 (has links)
Thesis (Ph. D.)--University of Sydney, 2005. / Title from title screen (viewed 22 May 2008). Submitted in fulfilment of the requirements for the degree of Doctor of Philosophy to the Faculty of Economics and Business. Includes bibliographical references. Also available in print form.
65

Earnings management with reversing accruals /

McCulloch, Brian William. January 1997 (has links)
Thesis (Ph. D.)--University of Washington, 1997. / Vita. Includes bibliographical references (leaves [131]-136).
66

Bilan et change : les principes généraux de comptabilisation du Projet de Révision du Code Fédéral des Obligations et l'influence des fluctuations des changes sur les bilans des sociétés anonymes.

Barth, Edmond. January 1923 (has links)
Thesis (doctoral)--Université de Genève.
67

Ansatz und Bewertung der Wirtschaftsgüter in der steuerlichen Eröffnungsbilanz : bei der Umwandlung von Personengesellschaften in Kapitalgesellschaften /

Hintze, Hans-Rüdiger. January 1972 (has links)
Thesis (doctoral)--Universität Göttingen.
68

Accounting problems in segmental financial disclosures

Gohlke, Gene A. January 1968 (has links)
Thesis (Ph. D.)--University of Wisconsin, 1968. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliography.
69

The impact of regulatory scrutiny on the resolution of material accounting issues

Pomeroy, Bradley. January 1900 (has links)
Thesis (Ph.D.)--University of Alberta, 2009. / Title from pdf file main screen (viewed on August 17, 2009). At head of title: University of Alberta. "Fall 2009." A thesis submitted to the Faculty of Graduate Studies and Research in partial fulfillment of the requirements for the degree of Doctor of Philosophy in accounting, School of Business. Includes bibliographical references.
70

Privatisation of Malaysian telecommunications accounting and reporting change /

Mohamed, Nafsiah. January 1996 (has links)
Thesis (Ph.D.)--Aberdeen University, 1996. / Title from web page (viewed on Mar. 4, 2010). Includes bibliographical references.

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