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Chen, Renjie. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2002. / Abstracts in English and Chinese.

Chen Chang. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2001. / Includes bibliographical references (leaves 33-34). / Abstracts in English and Chinese.

by Lan Yat Si, Wong Tai Chun, Mark. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1999. / Includes bibliographical references (leaves 35-37). / ABSTRACT --- p.iii / TABLE OF CONTENTS --- p.iv / LIST OF TABLES --- p.vi / ACKNOWLEDGEMENTS --- p.vii / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Chapter 1.1 --- Research Problem --- p.1 / Chapter 1.2 --- Overview --- p.2 / Chapter 1.3 --- Different Perspectives Explanation --- p.2 / Chapter 1.4 --- Earnings Management Explanation --- p.3 / Chapter 1.4.1 --- Big-bath Hypothesis --- p.3 / Chapter 1.4.2 --- Blaming Hypothesis --- p.3 / Chapter 1.5 --- Difference between Big-bath and Blaming Hypotheses --- p.4 / Chapter 1.6 --- Motivation and Potential Contributions of Study --- p.4 / Chapter 1.7 --- Chapter Summary --- p.5 / Chapter II. --- THEORETICAL FRAMEWORK / Chapter 2.1 --- Earnings Management --- p.6 / Chapter 2.1.1 --- Definition --- p.6 / Chapter 2.1.2 --- Overview --- p.6 / Chapter 2.1.3 --- Motivations --- p.7 / Chapter 2.1.4 --- Patterns of Earnings Management --- p.8 / Chapter 2.2 --- Executive Succession --- p.9 / Chapter 2.3 --- Accounting Change --- p.10 / Chapter 2.3.1 --- Definition --- p.10 / Chapter 2.3.2 --- Accounting Policies --- p.10 / Chapter 2.3.3 --- Accounting Bases --- p.11 / Chapter 2.3.4 --- Accounting Estimates --- p.11 / Chapter 2.3.5 --- Disclosure Requirements --- p.11 / Chapter 2.3.6 --- Discretionary Changes --- p.12 / Chapter 2.4 --- Summary of Related Empirical Research --- p.12 / Chapter 2.4.1 --- Copeland and Moore (1972) --- p.13 / Chapter 2.4.2 --- Moore (1973) --- p.13 / Chapter 2.4.3 --- Strong and Meyer (1987) --- p.14 / Chapter 2.4.4 --- DeAngelo(1988) --- p.14 / Chapter 2.4.5 --- Elliot and Shaw (1988) --- p.15 / Chapter 2.4.6 --- Lilien et al (1988) --- p.15 / Chapter 2.4.7 --- Chen and Lee (1990) --- p.16 / Chapter 2.4.8 --- La Salle (1990) --- p.16 / Chapter 2.4.9 --- Walsh et al (1991) --- p.16 / Chapter 2.4.10 --- La Salle et al. (1993) --- p.17 / Chapter 2.5 --- Chapter Summary --- p.17 / Chapter III. --- RESEARCH HYPOTHESIS AND METHODOLOGY / Chapter 3.1 --- Development of Hypothesis --- p.18 / Chapter 3.2 --- Sample --- p.20 / Chapter 3.3 --- CEO Change and the Likelihood of Accounting Change --- p.21 / Chapter 3.4 --- CEO Change and the Directional Effect on Earnings --- p.22 / Chapter 3.5 --- Statistical Test and Employed --- p.22 / Chapter 3.6 --- Chapter Summary --- p.22 / Chapter IV. --- RESEARCH FINDINGS / Chapter 4.1 --- Officer Titles for CEOs --- p.23 / Chapter 4.2 --- Accounting Changes --- p.24 / Chapter 4.3 --- Income Effect on Accounting Changes --- p.24 / Chapter 4.4 --- CEO Change and Accounting Change --- p.25 / Chapter 4.5 --- CEO Change with Positive and Negative Accounting Changes --- p.27 / Chapter 4.6 --- Chapter Summary --- p.28 / Chapter V. --- SUMMARY AND CONCLUSION / Chapter 5.1 --- Summary of Key Findings --- p.29 / Chapter 5.2 --- Implications and Discussion --- p.30 / Chapter 5.3 --- Concluding Summary --- p.31 / APPENDIX --- p.32 / BIBIOGRAPHY --- p.35

Zhang Yinghong. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2001. / Includes bibliographical references (leaves 34-36). / Abstracts in English and Chinese.

Made available in DSpace on 2015-12-03T18:35:12Z (GMT). No. of bitstreams: 1 Adriano_da_Costa_Andrade.pdf: 1175815 bytes, checksum: 16b9a0577766cebffff52abbc3248678 (MD5) Previous issue date: 2010-03-29 / This thesis has the objective of highlighting the differences between the accounting aspects and the tax impacts under the circunstance of the negotiation of one company through the institute of the incorporation and / or division to replace the institut of the acquisition - purchase and sale. The granting of some fiscal concessions by the Federal Government was what initially motivated the use of these operations, in 1971 it was created the Commission of Fusion and Incorporation of Companies - COFIE - linked to the Ministry of Finance, in order to provide, coordinate and analyze such benefits. The reorganizations are operations of incorporation and / or division known by Americans as a business combination, which since the 90's, with the constant changes that are occurring in Brazil and in the world, has its contribution and importance increased by the benefits brought throught the operations, beyond being extremely relevant values. This research seeks to demonstrate that business organizations are using the incorporation of institutes and divisions to acquire other business endeavors, ie, using the legitimacy of the institution of reorganization for tax advantages, because in essence the operation is an acquisition - buying and selling - replaced by a corporate reorganization. Therefore, the methodology adopted will be the bibliographic research, which as collected through documental and empirical research, tried to highlight the legal aspects, legal doctrine, corporate, tax and accounting schools of merger, demerger and acquisition. The interpretation and analysis were based on the theoretical framework, based on the review of the literature relevant to the study, that was done through a case in a Brazilian petrochemical sector, in which was reorganized through the institute of incorporation, initiated in late 2007 and completed in mid-2009. The purpose was to demonstrate the economy tax through the not taxable income tax and contribution social over net proft through capital gains to shareholders of the merged company, to highlight, in the accounting theory, the question of the essence regarding the form and to make evident the different ways to account for each institute. / Esta disserta????o tem por objetivo evidenciar as diferen??as entre os aspectos cont??beis e os impactos tribut??rios quando a negocia????o de uma empresa se realiza atrav??s da reorganiza????o societ??ria por meio do instituto da incorpora????o - e/ou cis??o em substitui????o ao instituto da aquisi????o - compra e venda. A concess??o de alguns benef??cios fiscais pelo Governo Federal foi o que motivou, inicialmente, o emprego dessas opera????es; no ano de 1971 foi criada a Comiss??o de Fus??o e Incorpora????o de Empresas - COFIE, ligada ao Minist??rio da Fazenda, com a finalidade de conceder, coordenar e analisar tais benef??cios. As reorganiza????es societ??rias s??o opera????es de incorpora????o e/ou cis??o denominadas pelos norte-americanos como business combinations, que, a partir da d??cada de 90, com as constantes modifica????es que est??o ocorrendo no cen??rio brasileiro e mundial, vem tendo sua participa????o e import??ncia ampliadas pelos benef??cios trazidos ??s respectivas opera????es, al??m de serem valores relevantes. Nesta pesquisa, procura-se evidenciar que as organiza????es empresariais est??o utilizando os institutos da incorpora????o e cis??o para adquirir outros empreendimentos empresariais, ou seja, utilizando-se da licitude da instituto da reorganiza????o societ??ria para obter vantagens tribut??rias, por que na ess??ncia a opera????o ?? uma aquisi????o - compra e venda - substitu??da por uma reorganiza????o societ??ria. Para tanto, a metodologia adotada ser?? pesquisa bibliogr??fica; os dados da pesquisa ser??o coletados por meio de pesquisa documental e emp??rica, em que se procurou evidenciar os aspectos legais, jur??dicos doutrin??rios, societ??rios, tribut??rios e cont??beis dos institutos de incorpora????o, cis??o e aquisi????o. A interpreta????o e an??lise dos dados embasou-se no referencial te??rico, fundamentado na revis??o da literatura pertinente ?? ??rea de estudo, sendo a pesquisa feita mediante um estudo de caso em uma empresa brasileira do setor petroqu??mico, que se reorganizou por interm??dio do instituto da incorpora????o, iniciada no final de 2007 e conclu??da em meados de 2009. O prop??sito foi de demonstrar a economia tribut??ria por meio da n??o tributa????o do imposto de renda da pessoa jur??dica e a contribui????o social sobre o lucro l??quido atrav??s da tributa????o do ganho de capital aos acionistas da empresa incorporada, trazer ?? luz da Teoria Cont??bil a quest??o da ess??ncia sobre a forma e evidenciar as diferentes formas de se contabilizar cada instituto.

Li Xue. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2001. / Includes bibliographical references (leaves 36-38). / Abstracts in English and Chinese.