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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.
101

Financial accounting disclosures and corporate governance in Malaysia

Beh, Chooi San. January 2009 (has links)
Thesis (Ph.D.)--Victoria University (Melbourne, Vic.), 2009.
102

Internal control failures and corporate governance structures ₆ A Post Sarbanes-Oxley Act (SOX) analysis

Goh, Beng Wee. January 2007 (has links)
Thesis (Ph. D.)--Management, Georgia Institute of Technology, 2007. / Dr. Bryan Church, Committee Chair ; Dr. Eugene Comiskey, Committee Member ; Dr. Arnold Schneider, Committee Member ; Dr. Charles Mulford, Committee Member ; Dr. Haizheng Li, Committee Member.
103

The archaic concepts of agency theory : a South African accounting practice perspective

Olivey, Margaretha Magdalena 07 October 2014 (has links)
M.Com. (International Accounting) / Without me trying to rewrite history or steal the thunder from many historians, it was William Pollard who said: “without change there is no innovation, creativity, or incentive for improvement. Those who initiate change will have a better opportunity to manage the change that is inevitable” (Brainyquote, 2014). In the words of the famous George Bernard Shaw, “progress is impossible without change, and those who cannot change their minds cannot change anything” (Brainyquote, 2014). These truths equally apply to accounting practice. Over the past few years, many factors have contributed to changes in accounting practice.
104

Relative importance of company financial statements in investment analysis

Bruinette, Albert J.M. 10 February 2014 (has links)
M.Comm. / Please refer to full text to view abstract
105

Assessing the impact of operating lease capitalization on the financial statements of listed companies

Opperman, Cornelius Petrus Jacobus 03 March 2014 (has links)
M.Com. (International Accounting) / Leases have been used as an alternative means of financing for many years and they form part of the business models of entities in various industries. Many large JSE listed companies in different industries also use leases extensively. Although lease accounting requirements under IFRS have been in place for a number of years, some of the fundamental principles underlying the current lease accounting models have been the subject of much debate by standard setters and practitioners. In particular, the conceptual soundness of lessees not capitalising operating lease commitments has been a key area of consideration. In response to the conceptual debates, the IASB published an exposure draft titled ED/2010/9 Leases (hereafter ED), which will ultimately replace the current lease standard IAS 17. The ED establishes a new “right-of-use model”, which requires lessees to capitalize all leases on their balance sheets. The purpose of the minor dissertation was to determine the impact that the capitalisation of operating lease commitments under the requirements of the ED will have on the financial statements of JSE listed companies. In support of the research problem, the methodology applied in the minor dissertation was a quantitative content analysis, which was designed to obtain ex ante evidence on the potential future impact of the implementation of the ED. In order to assess the impact, the minor dissertation analysed the impact on total liabilities and total assets due to operating lease capitalisation, as well as the impact on certain key financial indicators and ratios. The initial sample was the top 50 companies in terms of market capitalisation that were listed on the JSE at 31 December 2011. After excluding companies with no or immaterial operating lease commitments, the final sample size was 44. The literature review showed that the impact of operating lease capitalisation has been researched in various countries, such as Canada, Germany, New Zealand, the UK and the US. During the completion of the minor dissertation it was found that a South African study was recently published on the impact of operating lease capitalisation on JSE listed companies. The study applied one of the methods identified in the literature for deriving information required to perform the operating lease capitalisation calculation and also assumed a uniform discount rate. The minor dissertation was based on an alternative method of deriving the required information and applied company-specific discount rates. The results of the research showed an increase in total liabilities and total assets due to operating lease capitalization. The impact on the key financial indicators and ratios varied, with some ratios impacted positively and others negatively. The impact was also found to be generally lower than international trends and differed from a similar study performed in South Africa.
106

Possible changes in accounting and reporting

Holford, B. A. 25 August 2015 (has links)
M.Com. / Please refer to full text to view abstract
107

Audit účetní závěrky se zaměřením na testování vybraných položek účetních výkazů / The audit of the financial statements focusing on testing of selected items of financial statements

Siváková, Denisa January 2015 (has links)
Topic of this diploma thesis is auditing selected items of financial statements. The basis of the work consists of theoretical introduction of auditing principles, definition of key concepts but also regulatory frameworks according to the Czech legislation and audit procedures in particular. This theoretical part is then followed by the practical part of the thesis focusing on demonstration of audit procedures during the audit of selected items of financial statements of a fictitious company. In this part the theoretical basis is linked with audit practice. Audit procedures described in the thesis form a necessary part of audit work leading to issuing of an audit opinion on whether the financial statements give a true
108

Government Procurement and Financial Reporting Quality

Unknown Date (has links)
Government spending is essential for the US economy, and the amount of capital that flows from the government to US firms has increased substantially in recent years. Despite the economic importance of the corporate-government contracting relationship, we know little about the firm-level financial outcomes associated with government contracts. In this study, I investigate whether the corporate government contracting relationship affects firm-level financial reporting quality. Using a sample of 58,988 US publicly-traded firms from 2001 through 2017, I find that federal government contracting firms are associated with a lower level of discretionary accruals, lower probability of internal control material weaknesses, and lower probability of restatement and fraud as compared to non government contractors. However, this association is weaker when industry competition on government contracts are lower, and government switching costs in which the cost to find new suppliers are higher. Collectively, my empirical results suggest that having the government as a customer has a positive impact on the quality of financial reports. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2020. / FAU Electronic Theses and Dissertations Collection
109

Disclosure : a study of the consensus among public accountants and security analysts /

Chandra, Gyan January 1971 (has links)
No description available.
110

The preparation of consolidated balance sheets

Harrell, Luther Mahlon January 1934 (has links)
M.S.

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