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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.
41

SEC regulation and the strategic disclosure of accounting restatements

Sharp, Nathan Young, January 1900 (has links)
Thesis (Ph. D.)--University of Texas at Austin, 2007. / Vita. Includes bibliographical references.
42

Financial reporting and its interpretation for management purposes in the agricultural environment

Shuttleworth, Christina Cornelia 11 1900 (has links)
This study examines whether financial reporting, in its present state, complies with the modern farmer's need for efficient financial management. Although decision making is the ultimate outcome, the emphasis in this study is on the way the presentation and interpretation of financial reporting assist that outcome. The following issues are addressed to establish the usefulness of agricultural financial statements: (1) the nature and quality of current financial statements in agriculture (2) the stakeholders in need of financial management information (3) the methods used to acquire financial information for management purposes (4) new trends in the presentation of financial statements The following are some interesting facts emanating from the study: (1) Farmers must realise that they are principal users of their financial reports. (2) Financial decision making can only be done if financial statements are presented timeously, and are accurate and comprehensible. (3) Farm managers need to keep up with the changing financial and technological environment in which they operate. / Auditing / M.Comm (Accounting))
43

Bedryfskapitaal : 'n alternatiewe klassifikasie

Terblanche, Andries Bernardus 04 February 2014 (has links)
M.Econ. / Please refer to full text to view abstract
44

Verantwoording vir waardevermindering in die finansiële state van maatskappye

Dempsey, Amanda 04 June 2014 (has links)
M.Com. / This study examines the disclosure of depreciation in company financial statements. The following aspects were discussed: a) The nature of depreciation. Concepts for the measurement of depreciation can be 'classified under the following: depreciation as a process of cost allocation depreciation as a process of valuation depreciation as a reservation of funds for the replacement of assets. b) The measurement of depreciation. Both the depreciable amount ang the useful life of fixed assets are factors taken into consideration in the measurement of depreciation. The method applied in the measurement as well as the problems related to estimation are discussed. c) The revaluation of fixed assets. Maintenance of capital as the purpose of revaluation, the determination of such value and sUbsequent entry thereof into the financial records are contemplated. d) The disclosure fixed assets of depreciation and revaluation of in the financial statements of companies. The prerequisites according to generally accepted accounting practice are quoted and the application in practice of same subsequently viewed. The discussion clearly signifies that the relevant documents issued by the SA Institute of Chartered Accountants are clear and unambiguous. Yet, the requirements of disclosure contained in these documents are not adhered to in practice.
45

An appraisal of accounting statements for credit purposes

Goh, Joon Hai January 1966 (has links)
The credit grantor needs to make credit appraisals in deciding whether or not to extend credit to a corporation enterprise. The accounting statements (cash flow statement, funds flow statement, income statement and balance sheet) are the usual sources of such information. However, these statements contain different types of information and are capable of various interpretations. This study seeks to establish what types of information are or ought to be contained in these statements which would be of use to credit grantors, to evaluate the relevance and usefulness of such information for making credit decisions, and to suggest such modifications of present statements as appear desirable. The short-term creditor is primarily concerned with short-term solvency. The cash flow statement and the funds flow statement are two sources of information which are relevant. The long-term creditor's principal concern is long-term solvency. Future income flow is particularly indicative of long-term solvency. Present income is an index of the probable future income. The balance sheet is a statement listing the resources available which give rise to future income. Thus, the long-term creditor's primary interest is in the income statement and the balance sheet. His interest in short-term solvency and in the income statement is secondary and only to the extent that long-term solvency becomes irrelevant if an enterprise becomes insolvent in the interim period before payment, of his debt. Each of the terms "cash flow", "funds flow", "income" and "balance sheet" have several interpretations. The relevant accounting statements can each be prepared in various ways according to the interpretation of the respective terms. The information in the statement will vary accordingly. A proposal is made in this study to adopt "cash flow as historical changes in the cash account", "funds flow as the inflow and outflow of total resources or purchasing power", "income as measured according to the current operating concept of income", and "balance sheet as a listing of total resources available". An attempt is made to introduce into the respective statements such modifications as appear particularly relevant to the creditor for decision making. A model for each type of statement, based on the proposed interpretation and incorporating the suggested modifications, is illustrated in the study. / Business, Sauder School of / Graduate
46

Die noodsaaklikheid van eenvormige verantwoording van die arbeidsmag in die gepubliseerde finansiële state

Coetsee, Maarten 05 February 2014 (has links)
M.Comm. (Financial Management) / The basic function of Accounting is to supply the user with useful quantitative financial information on the economic and social activities of the enterprise, as to help them achieve their goals in decision making. Employee activity is included in the above-mentioned activities. The conventional accounting approach to an asset has until now prevented accounting for the Labour Force as an asset in financial statements. This has the effect that the activity of the enterprises' most important asset is uncontrolled and unaccounted for. The purpose of this paper is to prove the importance of controlling and uniform accounting of the Labour Force, with specific reference to management controls, labour relations and productivity. Management control methods and audit procedures were investigated to grant credibility to the employee report. In chapter 2 the qualitative characteristics and requirements of information (financial statements) are investigated and in chapter 3 it is concluded that the Labour Force is indeed an asset. There is a definite need for information on the Labour Force. Regulation by means of to the manpower function is investigated and a possible audit program is proposed. In examining the current practice of disclosure it was found that no guideline exists and therefor no uniformity iri disclosure. This influences the usefulness of information as disclosed. Information is of no use if it is not comparable. To grant creditworthiness to the information an audit program and an audit report are proposed. Based on the usefulness of financial statements, a guideline on the disclosure of information on the Labour Force, should be established. No asset may remain unaccounted for and in our current political situation, education can benefit if information is disclosed regarding its employees. However the proposed guideline should concentrate on uniformity in disclosure. To enhance the credibility of such an employee report the enterprise may consider to subjecting it to auditing.
47

ESG reporting and the institutional shareholder base: a quantitative study of listed companies on the Johannesburg Stock Exchange

Moikwatlhai, Kagisho Benjamin January 2019 (has links)
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Masters of Commerce (Accountancy / Previous research findings suggest that companies within developed markets which report on environmental, social and governance (ESG) issues attract a long term oriented institutional investor base. Against this background, the purpose of this study was to assess whether this relationship holds true within an emerging market context. Using cross-sectional time series data for 114 Johannesburg Stock Exchange (JSE) listed companies over the period 2012 to 2016, this study investigated whether the integration of ESG factors in investor decision making has resulted in investments being held into the long term by institutional investors and whether this relationship varies between different sectors of the JSE. The results were based on a regression analysis which was performed employing data from the Thomson Reuters ASSET4 platform as a proxy for ESG reporting scores against institutional investor shareholdings. The results did not indicate a statistically meaningful relationship between ESG reporting and the long term oriented institutional investor base even at the industry level. The results did not appear to be consistent with similar studies in developed markets, partly as a consequence of the JSE comprising greater quasi institutional investors as compared to dedicated investors. The results suggest that institutional investor’s commitment to the United Nations Principles for Responsible Investment (UN PRI) and Code for Responsible Investing in South Africa (CRISA) is yet to translate into investments in JSE companies being held long term. These findings motivate for further academic analysis of ESG-long term investor relationship, to policy setters the results call for greater consideration to be given to policy changes or industry guidance in order to ensure that the objectives as set out by the UN PRI and CRISA are achieved. / NG (2020)
48

The statement of application of funds in modern corporate accounting practice /

Kempner, Jack J. January 1956 (has links)
No description available.
49

A study of the effect of periodicity on certain interim corporate reporting practices /

Neubig, Robert Doane January 1961 (has links)
No description available.
50

Liabilities : an examination of uses of the word in accounting and law with special emphasis on their suitability for corporate financial statements /

Bulloch, James January 1961 (has links)
No description available.

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