Thesis (Ed.M.)--Boston University

Thesis (M.Com.(Financial Management Sciences))--University of Pretoria, 2003. / Abstract in English and Afrikaans. Includes bibliographical references.

Thesis (Ph. D.)--Columbia University, 1939. / Vita. Originally published by American institute publishing company without thesis note. This edition is identical except for the addition of the thesis t.p. Bibliography: p. [144]-147.

Inaug.-dis.--Leipzig. / Vita.

Inaug.-dis.--Leipzig. / Vita.

International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements. Prior literature has stated that due to a variety of motivations and by using different techniques, the management of corporations might intend to influence the figures in financial reporting. The preferred term used in the accounting literature to describe this issue is 'earnings management', which is a very interesting and topical issue for researchers. Therefore, this research investigates the earnings management phenomenon in the Libyan environment. In this research, secondary data, which was accruals-based models, and primary data analysis, which included a questionnaire survey combined with semi-structured interviews, were used to achieve the objectives of this research, that are: to determine the existence and the direction of earnings management in the Libyan context; the motivations and techniques behind that; and the earnings management constraints, which include internal accounting standards, corporate governance mechanism and audit quality. The analysis of secondary data examined the existence and the direction of earnings management in Libyan companies. Accruals-based models were applied on a sample of state-owned and private companies. The results indicated that the majority of the companies that engaged in earnings management by using income-increasing policies accruals were state-owned companies. However, the majority of the companies that engaged in earnings management by using income-decreasing policies accruals were private companies. The above results indicated that there are linkages between the direction of earnings management and the nature of company ownership in the Libyan environment. Further, as regards the relationship between the direction of earnings management and company size, the results of the state-owned companies group indicated that company size was positively and significantly associated with discretionary total accruals. On the other hand, the results of the private companies group indicated that company size was negatively and significantly linked to discretionary total accruals. The primary data analysis was used to investigate three main issues: the motivations behind the practice of earnings management; the most frequently used techniques to practice earnings management; and the earnings management constraints, which include accounting standards, internal corporate governance mechanism and audit quality. These subjects were investigated by using a questionnaire survey administered to external auditors, financial managers and senior accountants, internal auditors, lenders, tax officers and accounting academics. Also, a series of semistructured interviews was combined with the questionnaire survey, which was conducted with selected respondents to the survey. Results indicated that the main incentives for practising earnings management in Libyan state-owned companies were: to mitigate the threat of displacement (i.e. safeguard job position) and/or enhance management reputation, to report profits, to increase the value of management compensation, and to meet regulatory objectives. On the other hand, the main incentives for the private companies were to decrease the amount of taxes and to enhance the chance of obtaining bank loans. Further, the results showed that manipulation of the value of inventory, improper assets revaluation, incorrect capitalising rather than expensing of expenditures, manipulation of accrual estimation, incorrect use of expenses on asset acquisition, and related-party transactions were the most frequently used techniques to practice earnings management in Libya. Finally, the results showed a consensus among respondents on the importance of accounting standard. internal corporate governance mechanisms, audit quality as policies to constraint earnings management in the Libya environment.

Thesis (MTech (Business Administration (Entrepreneurship)))--Cape Peninsula University of Technology, 2015. / Background: Previous studies have shown an on-going entrepreneurial failure in general and in the South African clothing industry in particular. Insufficient entrepreneurial skills are one of the major causes of entrepreneurial failure of which accounting skills plays a pivotal role towards entrepreneurial success. Previous studies reveal that accounting skills are essential for entrepreneurial success; hence there is a need to conduct further studies on bookkeeping competence.

Previous applied empirical research is limited. This research builds a bridge between management accounting 'normative theory' and current practice, through the development of 'positive budgetary theory'. In order to achieve this a series of objectives were set, relating to: developing a statement of textbook 'normative' theory; identifying industry practice; analysing practice in relation to theory; critically reviewing the rationale for practice; and developing a model of 'positive' budgetary theory appropriate for UK hotel organizations. The methodological stance was interpretive and corpus based. Individual corpus (body of knowledge) were developed related to 'normative' theory and hospitality industry practice. An interpretative approach was used to interrogate the corpus in order to ascertain 'positive' theory, concerning budgeting in the hospitality industry. The methodological approach adopted required a multi-method approach, which allowed triangulation of results. Methods used were content analysis, postal census survey, semi-structured interviews and a qualitative questionnaire. The content analysis results identified aspects of budgeting that were 'normative', 'probably normative', 'probably not normative', and 'not normative' in textbooks. Of the sixteen aspects of budgeting reviewed ten were considered normative (at the primary coded level) but others such as zero base budgeting was probably not normative. Findings from industry research established aspects of practice in line with 'normative' theory. Positive theory developed was informed by practice, normative theory and the rationale for industry practice. No general 'theory/practice' gap was identified for budgeting. For many aspects such as the need for participation in the budgeting process, or the marginal reporting of zero base budgeting, there was agreement. However flexible budgeting was viewed has having little use in the industry, whilst it was normative in textbooks. The results also identify aspects that need to be reconsidered by industry, particularly participation at lower levels in the organization and the financial training needs of non-financial managers.

Thesis (Ph. D.)--Columbia University, 1939. / Vita. Originally published by American institute publishing company without thesis note. This edition is identical except for the addition of the thesis t.p. Bibliography: p. [144]-147.

Thesis (Professional Degree)--University of Missouri, School of Mines and Metallurgy, 1920. / Leaf number 19 mistakenly duplicated in paging. The entire thesis text is included in file. Typescript. Illustrated by author. Title from title screen of thesis/dissertation PDF file (viewed May 13, 2009)