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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.
141

Better Measurement of Governments through the Application of Accrual Accounting for Government-Wide Financial Statements

Cunha, Caleb D 01 January 2015 (has links)
In this paper, we will look at and discuss the differences and similarities between governmental entities and for-profit business. We will mainly discuss the different goals, purposes, users, and issues between government and for-profit accounting in order to show that changes to governmental accounting standards would lead to more transparency and accountability, which in turn would help determine the success of an individual governmental entity. We will conclude by looking at countries that have implemented accrual accounting for government-wide financial statements, and we will explain how the adoption of accrual accounting for government-wide financial statements in the United States will lead to more transparency and accountability.
142

Reporting intangible assets: voluntary disclosure practices of the top emerging market companies

Kang, Helen Hyon Ju, Accounting, Australian School of Business, UNSW January 2006 (has links)
The purpose of financial reporting is to provide information that is useful for decision making. Recently, however, there has been a systematic decline in the usefulness of such information. Indeed, the current reporting model seems to be no longer sufficient mainly due to the fact that it ignores many of the nonfinancial intangible factors which are increasingly becoming important in determining corporate value and performance. That is, there is a need for the traditional reporting model to be modified or at least broadened to reflect Intangible Assets (IA) in order to enhance the usefulness of information being provided to different stakeholders. In the absence of mandatory reporting requirements, one alternative way of disseminating information regarding IA is to engage in voluntary disclosure practices. It has also been suggested that companies which would benefit the most from such practice are those originating from emerging economies looking to expand into international markets. While there exists an array of empirical studies which have examined the voluntary disclosure practices of corporations from developed economies, less considered are the reporting practices of emerging market companies regarding their IA. The purpose of this thesis is to examine the voluntary disclosure practices of the top 200 emerging market companies regarding the variety, nature and extent of IA and to consider some of the factors that may be associated with the level of such disclosure. Using a disclosure index based on the Value Chain Scoreboard??? (Lev, 2001), narrative sections of the 2002 annual reports of the top 200 emerging market companies are analysed. The findings indicate that emerging market companies engage in voluntary disclosure practices in order to disseminate different varieties of mainly quantitative IA information to their global stakeholders. Further, the variety and the extent of IA disclosure are associated with corporate specific factors such as leverage, adoption of IFRS/US GAAP, industry type, and price to book ratio. Contrary to the existing literature on voluntary disclosure, however, firm size and ownership concentration are not found to be associated with the IA disclosure level. Country specific factors such as the level of risks associated with economic policy and legal system are also found to be significantly associated with the IA voluntary disclosure level.
143

The financial statement data of failed companies : the role of the Australian accounting profession / by Helen Thorne

Thorne, Helen January 1986 (has links)
Bibliography: leaves 522-538 / xv, 538 leaves ; 30 cm. / Title page, contents and abstract only. The complete thesis in print form is available from the University Library. / Thesis (Ph.D.)--University of Adelaide, Dept. of Commerce, 1987
144

Are attributes of corporate governance related to the incidence of fraudulent financial reporting?

Bourke, Nikki. January 2006 (has links)
Thesis (MMS.)--University of Waikato, 2006. / Title from PDF cover (viewed February 26, 2008) Includes bibliographical references (p. 133-144)
145

Accounting for financial instruments : an investigation of preparer and user preference for fair value accounting /

Tan, Chyi Woan January 2005 (has links)
Thesis (Ph.D.)--Murdoch University, 2005. / Thesis submitted to the Division of Arts. Bibliography: leaves 254-269.
146

Compliance with international accounting standards by listed companies in the Gulf Co-operation Council member states : an empirical study /

Al-Shammari, Bader A. January 2005 (has links)
Thesis (Ph.D.)--University of Western Australia, 2006.
147

Gemeinsam geführte Unternehmen im Bilanz- und Gesellschaftsrecht /

Lauer, Markus. January 2006 (has links) (PDF)
Univ., Diss.--Frankfurt (Main), 2004.
148

The consideration of environmental matters in the audit of financial reports a thesis submitted to Auckland University of Technology in fulfilment of the requirements for the degree of Doctor of Philosophy (PhD), 2008.

Chiang, Christina. January 2008 (has links)
Thesis (PhD) -- AUT University, 2008. / Includes bibliographical references. Also held in print (xiv, 213 leaves ; 30 cm.) in the Archive at the City Campus (T 657.45 CHI)
149

Applying Department of Defense financial statement guidelines to the Naval Postgraduate School /

Flannery, Robert E. January 2002 (has links) (PDF)
Thesis (M.S. in Financial Management)--Naval Postgraduate School, December 2002. / Thesis advisor(s): O. Douglas Moses, Don Summers. Includes bibliographical references (p. 51-52). Also available online.
150

Motivations for corporate social reporting and non-reporting in Malaysia an exploratory study from a public relations perspective /

Tee, Keng Kok. January 2008 (has links)
Thesis (Ph.D. Management Communication)--University of Waikato, 2009. / Title from PDF cover (viewed July 10, 2009) Includes bibliographical references (p. 178-202)

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