Earnings have numerous properties that can be investigated, including earnings smoothness, abnormal accruals after modelling the accruals process and asymmetric timely loss and gain recognition. In latest decades, as earnings are the main source of firm-specific information for investors, earnings quality has become a significant focus in the financial accounting field. Moreover, high-quality financial reporting helps investors improve decisions and better evaluate firm performance because capital markets depend on the credibility of financial accounting information. The aim of this study investigates the impact of the mandatory adoption of IFRS on earnings quality in term of earnings management and accounting conservatism in consideration of eleven European countries (Germany, France, Italy, The Netherlands, Spain, Sweden, Switzerland, Portugal, Belgium, Norway and the United Kingdom) as a sample study. Then to test whether investors could predict a company's future performance efficiently based on deferred tax expense as one of the accruals components before and after the mandatory adoption of IFRS. Since the mandatory adoption of International Financial Reporting Standards (IFRS) required by the European Union (EU) Parliament, numerous research studies have examined whether earnings management has been reduced due to the mandatory adoption. Chapter two of this study examines whether the board of directors is more effective in constraining earnings management after the mandatory application of IFRS. More specifically, the study explored ways that two board characteristics, board independence and the existence of an audit committee, have impacted earnings management since 2005. The empirical results with eleven European countries (Germany, France, Italy, The Netherlands, Spain, Sweden, Switzerland, Portugal, Belgium, Norway and the United Kingdom) showed evidence of an inverse relationship between the strength of corporate governance and the extent of earnings management. This negative association suggests that firms that apply IFRS with a high level of corporate governance standards are less likely to be involved in earnings management. This study indicates that board independence and the existence of audit committees play important and effective roles in reducing earnings management after the introduction of IFRS. The results also provide evidence that the internationally uniformed accounting regulatory framework significantly contributes to the effectiveness of the two corporate governance mechanisms. Chapter three examines the impact of the mandatory IFRS adoption on the asymmetrically timely gain and loss recognition (accounting conservatism). The findings provide evidence of the importance of the mandatory adoption of IFRS in increasing of accounting conservatism in pooled samples and separate samples. Chapter four investigates whether investors could predict a company's future performance efficiently based on deferred tax expense as one of the accruals components before and after the mandatory adoption of IFRS. Moreover, whether or not the predictions could be generalised to other European countries was examined. The results imply that an accrual anomaly exists in pooled samples before and after mandatory IFRS adoption and the study prove that deferred tax expense as a determinant factor of accounting accruals is overweighed by stocks prices before and after IFRS adoptions.

While the de-politicization of public sector management was a core objective of past reform initiatives, more recent debates urge the state to act as a strong principal when it comes to public sector unity and policy coherence - and consequently make a case for reinvigorating links between the political and managerial sphere. Using data from Austrian public sector organizations, we test and confirm the causal relationship of political connectedness of board members and executive compensation. Differentiating between value-based and interest-based in-groups, we suggest that only value-based political connectedness has the potential to restore patronage as a control instrument and governance tool. Self-interested and reward-driven patronage, on the other hand, indicated by a strong association of political connectedness and executive pay, refers to the type of politicization that previous public sector reforms promised to abolish.

Diss. Amsterdam : University, 2009. / DVD title: If you do good : beach seine fishing in Ghana.

This document investigates the relationship between the usage of relational forms of governance and the completeness of contractual documents. It further examines howthis relationship is presided by the development of social norms between contracting parties. A case study was conducted within Company X, a top European company in the Energy Sector, where interviews to managers and contractual documents were inspected for aqualitative analysis of the aforementioned relationship. The results indicate that the employment of relational governance mechanisms does affect contractual completeness on one of its two dimensions: contingency adaptability. This aspect is enhanced as relational norms are interwoven in the exchange agreement. A clear connection with the second dimension, term specificity, could not be identified, and is instead attributed to contextual idiosyncrasies such as industry type andgovernance structure design. A theoretical model depicting this phenomenon was developed, including mediating effects by situational variables.

The first democratic elections held in South Africa in 1994 brought about many changes in the South African education system. Among the new policies and legislations introduced to transform the education and training system was the introduction of Outcomes-Based Education (OBE), commonly known as curriculum 2005 to accommodate the needs of all learners and society as a whole (Williams 2002:2). As a result of these changes, many educators, especially those at secondary schools found themselves in the state of uncertainty about the relevance of their skills in the classroom situation. These educators found themselves in need of skills and knowledge that would enable them to cope with the educational challenges. Ravhudzulo (2004: 1) notes that if SSEs are to move with changes and provide quality education, they need INSET and should be involved in it throughout their careers. After all, educators and principals are a school's most important resource and continual investment in their professional development contributes to raising the quality and standards of learners' learning and achievement. In the Free State Province, for example, School Management Developers (SMGDS) have the responsibility to establish what knowledge, skills and abilities are essential to enable SSEs to perform their jobs competently. Based on the foregoing, an exploratory research study was conducted to investigate the role function of the SMGDS as providers of INSET for SSEs in the Thabo Mofutsanyana Education District (TMED) of the Free State Province. The research was conducted by means of a literature study and an empirical investigation. The literature review explored various definitions of INSET and related concepts as used in the United Kingdom (UK) and South Africa. The empirical study investigated the role of SMGDS as providers of INSET for SSEs in TMD of the Free State Province by using questionnaires administered to fifty-two secondary schools in the TMD. The research findings indicated that there is a need for SMGDS to provide vigorous INSET programmes in order to improve SSEs' knowledge and skills. The type of INSET provided to SSEs becomes relevant only if their needs are addressed. Based on the literature- and empirical research findings, recommendations were made for the Department of Education regarding the need for SMGDS to provide INSET to SSEs. Further indications are that INSET provided by SMGDS improves educator performance in the classroom. / Thesis (Ph.D. (Education Management))--North-West University, Vaal Triangle Campus, 2010.

The first democratic elections held in South Africa in 1994 brought about many changes in the South African education system. Among the new policies and legislations introduced to transform the education and training system was the introduction of Outcomes-Based Education (OBE), commonly known as curriculum 2005 to accommodate the needs of all learners and society as a whole (Williams 2002:2). As a result of these changes, many educators, especially those at secondary schools found themselves in the state of uncertainty about the relevance of their skills in the classroom situation. These educators found themselves in need of skills and knowledge that would enable them to cope with the educational challenges. Ravhudzulo (2004: 1) notes that if SSEs are to move with changes and provide quality education, they need INSET and should be involved in it throughout their careers. After all, educators and principals are a school's most important resource and continual investment in their professional development contributes to raising the quality and standards of learners' learning and achievement. In the Free State Province, for example, School Management Developers (SMGDS) have the responsibility to establish what knowledge, skills and abilities are essential to enable SSEs to perform their jobs competently. Based on the foregoing, an exploratory research study was conducted to investigate the role function of the SMGDS as providers of INSET for SSEs in the Thabo Mofutsanyana Education District (TMED) of the Free State Province. The research was conducted by means of a literature study and an empirical investigation. The literature review explored various definitions of INSET and related concepts as used in the United Kingdom (UK) and South Africa. The empirical study investigated the role of SMGDS as providers of INSET for SSEs in TMD of the Free State Province by using questionnaires administered to fifty-two secondary schools in the TMD. The research findings indicated that there is a need for SMGDS to provide vigorous INSET programmes in order to improve SSEs' knowledge and skills. The type of INSET provided to SSEs becomes relevant only if their needs are addressed. Based on the literature- and empirical research findings, recommendations were made for the Department of Education regarding the need for SMGDS to provide INSET to SSEs. Further indications are that INSET provided by SMGDS improves educator performance in the classroom. / Thesis (Ph.D. (Education Management))--North-West University, Vaal Triangle Campus, 2010.

Business School, Diss.--Jönköping, 2008.

Diss. Nr. 3009 Wirtschaftswiss. St. Gallen, 2005. / Literaturzverz.

For the past two decades, interest in the performance of local governments has become high in public management. The wave of performance consciousness has thus far diffused from developed countries to developing countries where decreasing public confidence and trust in government has made the implementation of performance management policies a way of improving public perception of government performance. Meanwhile, the implementation of such policies is often based on untested assumptions some of which constitute gaps in the literature. For instance, it is understood that performance management systems enable public organisations that provide services to satisfy citizens’ demand for services. It is also assumed that mechanisms for managing organisational performance recognise and address the interests of multiple stakeholders in an organisational environment and that once performance management systems generate performance information, decision makers are likely to use that information to advance the goals of their organisations. This study explores these assertions by investigating performance management practices of local government authorities in Ghana. It sets out to understand how local governments manage organisational performance and what shapes their performance. It also examines the scope of a performance enhancing policy to determine whether it addresses multiple perspectives of organisational performance and the extent to which local government managers use performance information to improve service delivery. The study adopts a qualitative research approach by using data from interviews, focus group discussions, observations and documents to construct and interpret research findings. This research identified internal and external mechanisms for managing local government performance and found that central-local government relations allows the former to influence the latter’s priorities by imposing on them, the national development policy, in ways that define development planning, performance reporting and local government controls. Following Kaplan and Norton (1992), a Balanced Score Card framework was used to examine the scope of performance indicators used to assess the performance of local governments under the District Development Facility. The findings reveal that performance indicators tend to be skewed towards financial and internal organisational aspects of performance rather than incorporating citizens’ views about local government performance or promoting organisational learning, innovation and accountability. The findings offer insights for re-examining multiple principal-agent relationships at the local government level where the assessment of local government performance excludes the opinions of local residents and affects local governments’ accountability to citizens. Although developing a culture of performance emerged as a key factor for improving local government performance, the findings revealed that the use of performance information by local government managers to make decisions on service delivery depends on the importance of performance information, their commitment to central government’s priorities, reporting requirements of externally funded projects and public service motivation. This study concludes that the utilisation of performance information to improve service delivery is necessary but not sufficient without adopting an all-inclusive, citizen-centred approach woven into the formulation, implementation and evaluation of performance management systems in a developing country context.

El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado. / The research revealed the need to design an information architecture model for Data Governance initiative that can serve as an intercom between current IT / IS management trends: Information technology (IT) management and information management. A model is needed that strikes a balance between the need to invest in technology and the ability to manage the information that originates from the use of those technologies, as well as to measure with greater precision the generation of IT value through the use of quality information and user satisfaction, using the technologies that make it possible for the information to reach them to be used in their daily work.