• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 609
  • 196
  • 122
  • 59
  • 37
  • 33
  • 19
  • 15
  • 12
  • 7
  • 6
  • 5
  • 5
  • 4
  • 2
  • Tagged with
  • 1264
  • 331
  • 237
  • 188
  • 181
  • 170
  • 151
  • 140
  • 104
  • 92
  • 89
  • 88
  • 81
  • 80
  • 80
  • 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.
51

Capital Structure and Performance in Private Firms : A Panel Study using Swedish Data

Klingensjö, Alexander, Kihlgren, Caroline January 2015 (has links)
Capital structure has been a widely discussed subject among researchers, but no clear-cut answer regarding the optimal level has yet been provided. A great amount of previous researchers has studied how main theories, such as Modigliani and Miller´s “irrelevance of capital structure”, perform in real life and an extensive amount of studies have been made on the conceptual link between capital structure and performance. Although the majority of previous studies have been conducted on international public firms, less attention has been given to private firms in Sweden. Therefore, the purpose of this study is to investigate the association between capital structure in Swedish unlisted firms and performance. Furthermore, this study aims to investigate whether the location of the firm influence this relationship. In line with previous research, this study use a robust regression model and a random effect model to analyze a sample of 7444 unlisted Swedish firms, operating in 28 industries, in 21 different locations, during the time period 2009-2014. Return on assets is used as a proxy for performance and capital structure is defined as total, short term and long term debt scaled to total assets respectively. Our results show that there is a negative association between capital structure and performance and thereby reveals results in line with the pecking order theory. This implies that high levels of debt seems to increase the cost of outside financing in the presence of asymmetric information, which will make managers of private firms in Sweden more likely to use inside finance to acquire capital for their operations. Furthermore, a concave association between capital structure and performance is tested for total debt and short term debt in line with the agency cost theory. This result is also significant and provides reasons to assume that there might be an optimal capital structure in private firms in Sweden. To the authors’ best knowledge this study is one of the first to examine a concave relationship between capital structure and performance on private listed firms in Sweden as well as finding a significant impact of location on this association. In our additional analysis we also observe that the relationship between capital structure and performance is significantly different in Stockholm, Västra Götaland and Skåne in comparison to firms located in other places.
52

The planning and control process of refurbishment projects

Rahmat, Ismail Bin January 1997 (has links)
This study examines the planning and control process of refurbishment projects. The methods of achieving integration in the process is the main focus of this study. The integrative mechanisms employed by refurbishment project organisations and their influence on planning performance were analysed. The integrative mechanisms include the involvement of the key participants in decision-making, lateral relations, planning and control procedures, communication skills and knowledge and information technology. This study also highlights the influence of the complexity and uncertainty of the refurbishment projects on the integrative mechanisms used in the process. In addition, this study examined how the organisation structure of the construction firms influences the extent to which the integrative mechanisms were used in the planning and control process. Both qualitative and quantitative data were used in this study. A preliminary questionnaire survey was initially conducted, followed by semi-structured interviews with planning and control managers of refurbishment contractors. A final postal questionnaire, developed and then refined from the interview data, was distributed to the planning and control managers of refurbishment contractors. A total of 67 completed questionnaires formed the data base for the quantitative analysis. This study concludes that the choice of the integrative mechanisms to be used in the planning and control process should be based on the nature of the complexity and uncertainty of refurbishment projects, the organisation structure of construction firm and the levels of planning performance required.
53

Internetalisation : the Internet's influence on international market growth in the firm's outward internationalisation process

Mathews, Shane William January 2009 (has links)
It has been suggested that the Internet is the most significant driver of international trade in recent years to the extent that the term =internetalisation‘ has been coined (Bell, Deans, Ibbotson & Sinkovics, 2001; Buttriss & Wilkinson, 2003). This term is used to describe the Internet‘s affect on the internationalisation process of the firm. Consequently, researchers have argued that the internationalisation process of the firm has altered due to the Internet, hence is in need of further investigation. However, as there is limited research and understanding, ambiguity remains in how the Internet has influenced international market growth. Thus, the purpose of this study was to explore how the Internet influences firms‘ internationalisation process, specifically, international market growth. To this end, Internet marketing and international market growth theories are used to illuminate this ambiguity in the body of knowledge. Thus, the research problem =How and why does the Internet influence international market growth of the firm’ is justified for investigation. To explore the research question a two-stage approach is used. Firstly, twelve case studies were used to evaluate key concepts, generate hypotheses and to develop a model of Internetalisation for testing. The participants held key positions within their firm, so that rich data could be drawn from international market growth decision makers. Secondly, a quantitative confirmation process analysed the identified themes or constructs, using two hundred and twenty four valid responses. Constructs were evaluated through an exploratory factor analysis, confirmatory factor analysis and structural equation modelling process. Structural equation modelling was used to test the model of =internetalisation‘ to examine the interrelationships between the internationalisation process components: information availability, information usage, interaction communication, international mindset, business relationship usage, psychic distance, the Internet intensity of the firm and international market growth. This study found that the Internet intensity of the firm mediates information availability, information usage, international mindset, and business relationships when firms grow in international markets. Therefore, these results provide empirical evidence that the Internet has a positive influence on international information, knowledge, entrepreneurship and networks and these in turn influence international market growth. The theoretical contributions are three fold. Firstly, the study identifies a holistic model of the impact the Internet has had on the outward internationalisation of the firm. This contribution extends the body of knowledge pertaining to Internet international marketing by mapping and confirming interrelationships between the Internet, internationalisation and growth concepts. Secondly, the study highlights the broad scope and accelerated rate of international market growth of firms. Evidence that the Internet influences the traditional and virtual networks for the pursuit of international market growth extends the current understanding. Thirdly, this study confirms that international information, knowledge, entrepreneurship and network concepts are valid in a single model. Thus, these three contributions identify constructs, measure constructs in a multi-item capacity, map interrelationships and confirm single holistic model of ‗internetalisation‘. The main practical contribution is that the findings identified information, knowledge and entrepreneurial opportunities for firms wishing to maximise international market growth. To capitalise on these opportunities suggestions are offered to assist firms to develop greater Internet intensity and internationalisation capabilities. From a policy perspective, educational institutions and government bodies need to promote more applied programs for Internet international marketing. The study provides future researchers with a platform of identified constructs and interrelationships related to internetalisation, with which to investigate. However, a single study has limitations of generalisability; thus, future research should replicate this study. Such replication or cross validation will assist in the verification of scales used in this research and enhance the validity of causal predications. Furthermore, this study was undertaken in the Australian outward-bound context. Research in other nations, as well as research into inbound internationalisation would be fruitful.
54

Stock returns, earnings management, and discretionary accruals an examination of the accrual anomaly /

Cotten, Brett D. Peterson, David R. January 2005 (has links)
Thesis (Ph. D.)--Florida State University, 2005. / Advisor: David Peterson, Florida State University, College of Business, Dept. of Finance. Title and description from dissertation home page (viewed Jan. 24, 2006). Document formatted into pages; contains viii, 131 pages. Includes bibliographical references.
55

A study of evaluation research in two public relations firms

Riddle, Lori A. January 2005 (has links)
Thesis (M.A.)--University of Missouri-Columbia, 2005. / The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file viewed on (July 11, 2006) Includes bibliographical references.
56

Auditor tenure and accounting conservatism

Li, Dan. January 2007 (has links)
Thesis (Ph. D.)--Management, Georgia Institute of Technology, 2008. / Mulford, Charles, Committee Member ; Schneider, Arnold, Committee Chair ; Comiskey, Eugene, Committee Member ; Church, Bryan, Committee Member ; Basu, Sudipta, Committee Member.
57

The effects of taxation on the financial behaviour of the firm

Lasfer, Mohammed Ameziane January 1987 (has links)
No description available.
58

An approach to improving quality management in small manufacturing firms in the Western Cape, South Africa

Zinzi, Nxopo January 2011 (has links)
Dissertation submitted in fulfilment of the requirements for the degree Master of Technology: Quality in the Faculty of Engineering at the Cape Peninsula University of Technology / The clothing industry in South Africa is historically well established and caters from basic and low cost products to high-fashion tailormade garments. In 1995, the top five retail chains (Edgars, Wooltru, Pepkor, Foschini and OK) accounted for 58 percent of clothing retail sales. Research on quality management has shown that quality management programmes are not effectively utilised within small clothing manufacturing firms in the Western Cape, The result of this - poor goods and services - has been highlighted. This leads to useful insight into critical aspects pertaining to customer satisfaction and quality service delivery.The research problem researched within the ambit of this dissertation reads as follows: “Quality management programmes are not effectively utilised within small clothing manufacturing firms in the Western Cape, resulting in poor goods and services being produced”. The primary research objectives of this study are the following:  To identify key drivers underpinning complaints in small clothing manufacturing firms in the Western Cape, in terms of service delivery.  To identify the benefits of using quality management tools and techniques, used currently by small clothing manufacturing firms.  To determine if small clothing manufacturing firms have a strategic focus on the quality of a product that they produce.  To identify a mechanism that can be deployed to promote the application of a quality management system.  To identify the benefits of implementing quality management systems within a small clothing manufacturing firm.Reciprocally, the research question, which forms the crux of the research, reads as follows: “What mechanisms can be deployed to promote the application of quality management systems in the Western Cape, thus leading to an improvement of goods and services?”The application of quality management tools and techniques, such as statistical quality control and quality function deployment, has been researched in the small clothing manufacturing sector. The research leads to an improvement in the current state pertaining to quality management programmes not being effectively utilised within small clothing manufacturing firms. Mechanisms to be deployed to promote the application of quality management systems will also be identified, possible solutions found to customer complaints and problem areas addressed. In addition, the research leads to improved quality of goods and services being produced resulting in satisfied customers.
59

An Analysis of the Success and Failure Factors of Accounting Graduates from Predominantly Black Colleges and Universities Who are Employed by Big Eight Accounting Firms

Marshall, Clifford L. (Clifford Leon) 08 1900 (has links)
The major thrust of this study is to identify factors that contribute to turnover of black accountants in public accounting and to identify the factors that lead to the success or failure of black accountants. This research was limited to the eight largest national public accounting firms in the United States (the Big Eight). Open-ended questions about the reasons for (1) turnover of black accountants in public accounting firms, (2) success of black accountants in public accounting firms, and (3) failure of black accountants in public accounting firms were presented to three groups of respondents. The population includes (1) personnel managers and supervising personnel in Big Eight firms, (2) black accountants who are either presently or were previously employed by Big Eight firms, and (3) accounting faculty members at predominantly black institutions.
60

Die bemarking van professionele dienste met betrekking tot die rekenmeestersprofessie

Kok, Riaan Dalton 10 September 2012 (has links)
M.Comm. / Professionele beroepe kan gesien word as beroepe wat deur persone beoefen word wat gekwalifiseerd is, in terme van parlimentere wetgewing en eksamen standaarde gestel deur regulerende liggame. Hierdie groepe beskou onafhanklikheid, objektiwiteit en waardigheid as van die belangrikste eienskappe wat die fondasie van hul beroepe norm. Vir 'n geruime tyd is clan geglo dat hierdie eienskappe die beste behou kon word deur 'n verbod op die verkryging van besigheid deur konvensionele kommersiele metodes. Hierdie verbod was gehandhaaf deur die instelling van rigiede gedragskodes en reels wat deur regulerende assosiasies en institute toegepas en gepolisieer is. 'n Verskeidenheid falctore soos dalende wins, verhoogde kompetisie en toenemende druk op owerheids instansies vir deregulering, het 'n hersiening van hierdie beginsels genoodsaak. Gedurende die afgelope dekade is Professionele Gedragskodes dwarsdeur die westerse wereld gewysig. Professionele beroepe het as gevolg daarvan begin om bemarking te gebruik om praktyke uit te bou. Suid-Afrika het stadig op hierdie druk gereageer. Hersiening was egter onvermydelik en teen 1991 was slegs die prokureurs professie (van al die themediese professies) onderhewig aan 'n volledige stel beperkende regulasies. Die nuwe vryheid het egter the gelei tot 'n astronomiese toename in die bemarking van professionele dienste nie. Dit was the nodig dat gedragskodes hersien moes word ten einde bemarking by professionele beroepe te kan toe pas nie. Beperkings was meestal geplaas op bemarkingsgereedskap, soos advertering, werwing en mededinging gebaseer op fooie.

Page generated in 0.0287 seconds