• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 15
  • 2
  • 2
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • Tagged with
  • 24
  • 24
  • 5
  • 3
  • 3
  • 3
  • 2
  • 2
  • 2
  • 2
  • 2
  • 2
  • 2
  • 2
  • 2
  • 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.
11

Earnings management and its impact on the information content of earnings and the properties of analysts forecasts

Pae, Jinhan 11 1900 (has links)
Accounting information is an integral part of the information set used by investors. However, accrual based accounting earnings are susceptible to earnings management. Investors are concerned about earnings management since earnings management can distort reported earnings and they may make decisions that they otherwise would not have made. The purpose of this thesis is to examine the impact of earnings management on the informativeness of reported earnings about firm value and analysts' forecasts. Chapter 2 develops an earnings management model and examines the impact of earnings management on income smoothing and the earnings response coefficient. Chapter 3 critically reviews the existing discretionary accrual models and discusses the measurements of earnings management and income smoothing, which are used in the subsequent empirical chapters. Chapter 4 empirically examines the impact of earnings management on the earnings response coefficient after controlling either for the smoothness of pre-managed earnings or for the smoothness of reported earnings. Firms are further decomposed into income smoothing and variance-increasing earnings management firms and the same analyses are repeated. Chapter 5 examines the impact of smoothness of reported earnings and earnings management on the equilibrium demand for analysts' services and the properties of analysts' forecasts. This thesis contributes to our understanding of the impact of earnings management on firm value and analysts' forecasts by providing empirical evidence consistent with the hypothesis that the financial market and analysts are aware of the nature of a firm's discretionary accrual policy, and use their beliefs about the firm's discretionary accrual policy in assessing firm value and deciding whether to follow the firm.
12

Extension de l'approche comptable du surplus économique : aspects conceptuels, quantitatifs et pragmatiques

Chicha-Pontbriand, Marie-Thérèse. January 1983 (has links)
No description available.
13

An estimate of the provincial gross domestic product at factor cost by industry of origin for British Columbia, 1961

Ohki, Takashi January 1966 (has links)
The purposes of this thesis are to investigate the possibility of applying concepts used in national income accounts to regional income accounts, and to estimate the provincial Gross Domestic Product at factor cost by industry of origin for British Columbia in 1961. Some fundamental concepts of national income accounts such as Gross Domestic Product, Gross National Product, factor costs, and market prices are discussed as to their applicability to regional income accounts. Considering conceptual and statistical requirements for regional economic analyses, Gross Domestic Product at factor cost by industry of origin is chosen as the best feasible concept for the estimation of the provincial income account of British Columbia. Three traditional approaches to the measurement of provincial income accounts are discussed. The expenditure approach is abandoned because it has a statistical difficulty in estimating exports and imports accounts on a provincial basis. The income approach is also abandoned because it contains a statistical problem of assigning corporate profits of Canada-wide multi-establishment firms to provinces. Finally, the value-added-by industry approach is examined, and the method based on this approach is employed in this thesis to estimate the provincial Gross Domestic Product at factor cost by industry of origin for British Columbia in 1961. The method employed involves breaking down national aggregates of Gross Domestic Product originating in industry groups to those originating in component industries, and then allocating them to British Columbia according to some related provincial indicators. In breaking down the national aggregates, the 1949 industrial weights measured in Gross Domestic Product at factor cost are used. The main reason of this process is to avoid a product mix problem arising from differences in industrial structures in different provinces. We chose as provincial indicators provincial economic statistics which are as close to the net value added by industry concept as available data permit. Two studies of estimating regional income accounts are reviewed. For each industry, data used to estimate the provincial Gross Domestic Product at factor cost are discussed, together with the resulting estimates. The estimates are presented for each industry and industry group, and the sum of these estimates, that is, the provincial Gross Domestic Product at factor cost for British Columbia in 1961, is 3,333,000,000 current dollars. / Arts, Faculty of / Vancouver School of Economics / Graduate
14

Earnings management and its impact on the information content of earnings and the properties of analysts forecasts

Pae, Jinhan 11 1900 (has links)
Accounting information is an integral part of the information set used by investors. However, accrual based accounting earnings are susceptible to earnings management. Investors are concerned about earnings management since earnings management can distort reported earnings and they may make decisions that they otherwise would not have made. The purpose of this thesis is to examine the impact of earnings management on the informativeness of reported earnings about firm value and analysts' forecasts. Chapter 2 develops an earnings management model and examines the impact of earnings management on income smoothing and the earnings response coefficient. Chapter 3 critically reviews the existing discretionary accrual models and discusses the measurements of earnings management and income smoothing, which are used in the subsequent empirical chapters. Chapter 4 empirically examines the impact of earnings management on the earnings response coefficient after controlling either for the smoothness of pre-managed earnings or for the smoothness of reported earnings. Firms are further decomposed into income smoothing and variance-increasing earnings management firms and the same analyses are repeated. Chapter 5 examines the impact of smoothness of reported earnings and earnings management on the equilibrium demand for analysts' services and the properties of analysts' forecasts. This thesis contributes to our understanding of the impact of earnings management on firm value and analysts' forecasts by providing empirical evidence consistent with the hypothesis that the financial market and analysts are aware of the nature of a firm's discretionary accrual policy, and use their beliefs about the firm's discretionary accrual policy in assessing firm value and deciding whether to follow the firm. / Business, Sauder School of / Graduate
15

Extension de l'approche comptable du surplus économique : aspects conceptuels, quantitatifs et pragmatiques

Chicha-Pontbriand, Marie-Thérèse. January 1983 (has links)
No description available.
16

Income determination under conditions of uncertainty : an application of Markov chains /

Shank, John Kincaid January 1970 (has links)
No description available.
17

REPLACEMENT COSTING AND THE MAINTENANCE OF PRODUCTIVE CAPACITY CONCEPT OFBUSINESS INCOME--THEORY AND APPLICATION

Gress, Edward Jules, 1940- January 1970 (has links)
No description available.
18

Sensitiwiteitsanalise van die bedryfskapitaalsamestelling

Behrens, E. A. H. 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 1980. / VOORWOORD: Die rekenaarisering van die kontantvloei-model van Strauss (1979) het die potensiaal van die model as 'n beplannigshulpmiddel uitgebeeld. In die werkstuk word die effek wat enkele faktore op die brutoinkomste-persentasie uitoefen ondersoek om uiteindelik 'n geïntegreerde model te vorm, wat vir die bepaling van 'n brutoinkomste-persentasie onder sekere doelstellings gebruik kan word.
19

The Use of Concepts of Income Determination by Members of the Agricultural Sector of the Plains Area of Texas

Michalka, William J. 08 1900 (has links)
The problem with which this study is concerned is that of determining income concepts employed by members of the agricultural sector to determine change in equity of the owner of an entity. A secondary purpose was an investigation of the factors which influenced the decision model selected to determine income. Major findings of the study indicated that financial data is used differently by members of the sector and the accountant. Respondents did not agree among themselves about the information that should be used in income measurement, nor were they consistent in use of a given concept. Finally, evidence was presented which indicated that changes in terms used to ask for change in equity leads to different responses.
20

Essays on international investment holdings and risk sharing

Wu, Yi-Tsung. January 2007 (has links)
Thesis (Ph. D.)--State University of New York at Binghamton, Department of Economics, 2007. / Includes bibliographical references.

Page generated in 0.0929 seconds