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Full-Text Articles in Business
The Joint Impact Of Brand Value And Advertising On Corporate Financial Performance And On Stock Return: A Case Study Of The Computer Industry, Alladin O. Ukiwe
The Joint Impact Of Brand Value And Advertising On Corporate Financial Performance And On Stock Return: A Case Study Of The Computer Industry, Alladin O. Ukiwe
Walden Dissertations and Doctoral Studies
Firm's advertising and marketing expenditures do not always translate to measurable financial returns. Understanding brand value appropriation and financial consequences of advertising is important for more focused investments in branding and marketing. This quantitative study sought to understand the joint effects of advertising expenditure and brand value (BV) on firms return on assets (ROA) and on stock return (SR) in the computer industry. The theoretical framework of the study was the resource-based view theory that proposes that the intangible assets of a corporation have a direct relationship to its ability to sustain its competitive advantage. The key research question involved …
Evaluating Earnings Management With Derivatives And The Use Of Accounting Accruals: A Quasi Experimental Approach, Margot S. Geagon
Evaluating Earnings Management With Derivatives And The Use Of Accounting Accruals: A Quasi Experimental Approach, Margot S. Geagon
Walden Dissertations and Doctoral Studies
Most companies listed on the S&P 500 index have reported smoothed earnings since the 1990s inspiring questions from regulators about the accuracy of financial statements. In 1998, the Financial Accounting Standards Board issued SFAS No. 133 (Accounting for Derivative Instruments and Hedging Activities) to establish accounting and reporting standards for derivative instruments. In 2002, the Sarbanes-Oxley Act (SOX) was issued to eradicate earnings management activities and improve transparency in financial reporting. Although many studies have been conducted to evaluate changes in reporting requirements, much less is known about the effectiveness of these regulations on earning smoothing with discretionary accruals (DA) …
Defining The International Accounting Standard Board's Governance Network, Patricia A. Rossman
Defining The International Accounting Standard Board's Governance Network, Patricia A. Rossman
Walden Dissertations and Doctoral Studies
There is little empirical research identifying the structural forces influencing the International Accounting Standards Board (IASB). The purpose of this study was to analyze the structural forces underlying international accounting regulation to contribute insights useable by the public, politicians, and scholars to conceptualize the processes of international accounting regulation. Based on stakeholder theory, legitimacy theory, and social network theory it was posited that this network is rationally created to serve certain stakeholder groups in the face of divergent stakeholder interests. The research questions for this study addressed the organizations which constituted the IASB's governance network, the professional and geographic perspectives …