Digital Commons Network^™

The Role Of Accounting In Conservation Impact Bonds: The Case Of Carolinian Canada, Western University, London, Canada, Julie Bernard, Bhavya Vora, Diane-Laure Arjalies

Business Publications

This report begins by highlighting Canada's efforts at biodiversity conservation through various initiatives. Moreover, it underscores the vital role Indigenous communities play in protecting biodiversity and preserving traditional knowledge.

The report investigates the role of Conservation Impact Bonds (CIBs) as a potential solution to the biodiversity loss crisis. The CIB is a new "made in Canada" conservation finance instrument that enables collaboration and investment to manage healthy landscapes in the spirit and practice of reconciliation. The CIB model is a pay-for-success conservation finance mechanism driven by the partnership to reverse the trend of habitat loss by accelerating healthy landscapes, advancing …

Deshkan Ziibi Conservation Impact Bond Replication, Si Zhe Yuan

Undergraduate Student Research Internships Conference

Description of the work that I did the summer and its respective outcomes.

Opening Accounting: A Manifesto, Chandana Alawattage, Diane-Laure Arjalies, Mereana Barrett, Julie Bernard, Silvia Pereira De Castro Casa Nova, Charles H. Cho, Christine Cooper, Mercy Denedo, Caecilia Drujon D’Astros, Russell Evans, Amanze Ejiogu, Lex Frieden, Alessandro Ghio, Nicholas Mcguigan, Yi Luo, Erica Pimentel, Lisa Powell, Paula Andrea Navarro Pérez, Paolo Quattrone, Andrea M. Romi, Stewart Smyth, Joanne Sopt, Matthew Sorola

Business Publications

Because accounting needs serious #change (it must go way beyond the narrow focus on capital markets but also let go of 'old school' traditions and gatekeeping, and embrace progressive mindsets)... watch and read our #Manifesto to #Open #Accounting below. #Decolonize #IndigenousPerspectives #Africa #LatinAmerica #Asia #DefenseIndustry #Feminism #Queering #Disability #Labour #PrefigurativePoliics #Engagement #Impact #EarlyCareerResearcher #PhDStudent #Journey #MakeChange Many thanks to all contributors listed here: www.openaccountingmanifesto.com

Accounting For Injustice: Aftra, Work & Singers' Royalties, Matt Stahl, Olufunmilayo B. Arewa

FIMS Publications

This chapter focuses on contractual royalties in the U.S. recording industry. Developing Arewa’s (2019) research on entertainment industry contract accounting and Stahl’s (2015) research on record industry royalty reform, we aim to shed light on contractual accounting practices in the record industry and the structural asymmetries of power that characterize them. Central to our analysis is the crucial but until now unstudied role played by the Health and Retirement Funds (“AFTRA H&R Funds” or “H&R Funds”) of the American Federation of Television and Radio Artists (“AFTRA”) in the economic lives of U.S. recording singers. The activities of this benefits system …

Environmental Disclosure: An Empirical Study Of Corporate Communication In Canada And The Role Of Accounting, Nola Joyce Buhr

Digitized Theses

This empirical thesis provides an in-depth description of the evolution and the current state of environmental disclosure in Canada. A multi-dimensional classification framework was specifically designed for this thesis to perform content analysis of environmental disclosure. The framework was developed with 25 sub-categories to capture: subject matter being discussed; type of information used; location of information in the annual report; and tense of information. This classification framework will be useful in future to analyze other aspects of environmental disclosure.;A random sample of 183 annual reports from 40 companies listed on the TSE; one environmental report; 79 pieces of additional external …

The Use Of Accounting Numbers In Debt And Preferred Share Covenants: Some Canadian Evidence, Julien Bilodeau

Digitized Theses

Utilizing a random sample of 152 contracts that relate to public issues of debt and preferred shares made by Canadian firms over the period of 1978 to 1987, this thesis provides some empirical evidence on the use of accounting numbers in the contracting process. More specifically, it addresses three main research questions: (1) Does financial accounting play a contractual role? (2) Is it reasonable to use the debt/equity ratio as a proxy for "closeness" to breach a debt covenant? (3) Can we predict/explain the use of accounting numbers in the contracts under study?;It appears that accounting numbers are used in …

Management Accounting And The Adoption Of Flexible Automation, Anton Peter Dimnik

Digitized Theses

There is a widely held, but little tested, supposition that certain characteristics and uses of management accounting and control systems are retarding the adoption of flexible automation technologies such as robots and other computer controlled machines. This thesis describes an empirical study of the relationships between adoption of flexible automation and those aspects of accounting systems most often cited as inhibiting adoption: emphasis on accounting measures in managerial evaluation, length of time horizons of evaluations and capital budgeting criteria, emphasis on financial criteria in justifying capital investments, and inability of accounting systems to capture costs and benefits of automation. As …

An Investigation Of Deferred Income Taxes During A Recessionary Period, Darroch Aitkens Robertson

Digitized Theses

Utilizing a random sample of 80 Canadian public companies, this thesis establishes that a significant increase in the number and magnitude of deferred income tax drawdowns occurred in the recessionary period of the early 1980s. The behaviour of deferred income tax expense is then investigated to determine if the observed increase in drawdowns related to a reduction in fixed asset additions or was the result of accounting losses.;The existing literature on deferred income taxes implicitly assumes that drawdowns are the result of involuntary reversals of timing differences that result in a sacrifice of economic resources. However, the data gathered from …

An Empirical Study Of The Ability Of Canadian Oil And Gas Companies' Reserves Disclosures To Account For Relative Changes In Common Stock Prices, Howard Douglas Teall

Digitized Theses

The purpose of this study is to determine which of these alternative annual report disclosures of oil and gas reserves, namely historic capitalized costs, quantities and discounted cash flows, contributes the most information content. Information content is defined as the ability of a reserves disclosure to account for relative changes in common stock prices.;It has been proposed by the "events" approach to accounting theory that a role of the annual financial report is to report on the economic events of the accounting period that influenced the expected stream of future cash flows of a corporation. As a corporation's common stock …

A Preliminary Empirical Examination Of The Impact Of Probabilistic Data On Decision Processes, Decisions, And Performance In An Experimental Game, Norman Lloyd Eckel

Digitized Theses

The general purpose of this thesis research was to assess the impact of probabilistic data on decision behaviour. The vehicle used to examine the impact of probabilistic data on decision behavior was the operating budget, undertaken both probabilistically and deterministically in an experimental business gaming environment.;Despite the uncertainties that are inherent in the planning and estimates that lead to the development of an operating budget, the typical operating budget provides only deterministic data to the decision-makers that act upon the budget. This practice has conveyed to users of the operating budget the impression of perfect certainty in the plans and …

Forecasts Of Earnings: Empirical Studies Of Effects On Investment Analysts And Incidence In Canadian Annual Reports, Carson Michael Duncan

Digitized Theses

No abstract provided.

Centralized Control In A Varied Environment: A Test For Contingency Theory, Randolph Parris Kudar

Digitized Theses

No abstract provided.