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Articles 1 - 5 of 5
Full-Text Articles in Business
An Empirical Analysis Of The Disclosures Of Loss Contingencies Associated With Operational Laws And Regulations, Lisa Nesbit Bostick
An Empirical Analysis Of The Disclosures Of Loss Contingencies Associated With Operational Laws And Regulations, Lisa Nesbit Bostick
Doctoral Dissertations
This study was intended to determine whether there was a change in the disclosure of all loss contingencies associated with operational laws and regulations (i.e., environmental and non-environmental) and/or whether there was a complementary association between the environmental and non-environmental loss contingency disclosures during the period 1989 to 1999. In summary, the results of the study suggest (1) that there was an increase in all loss contingency disclosures associated with operational laws and regulations, and (2) that there was a complementary association between the environmental and non-environmental loss contingency disclosures.
The primary sources of the loss contingency disclosures (i.e., the …
A New Construct Of Is Performance Measurement: Consonance Approach, Michael Weldon Boyd
A New Construct Of Is Performance Measurement: Consonance Approach, Michael Weldon Boyd
Doctoral Dissertations
The purpose of this research is to create a subjective measurement system that can assist in the successful creation of new information systems (IS). That entails moving from the commonly used objective measures of success (time and money constraints) to subjective measures (people's perceptions). Literature in the social perception area and goal congruence area has provided a basis for changing the measurement of success. Due to major differences in how people react to stimuli and perceived outcomes the objective measures must evolve to include subjective observations.
This research uses a questionnaire to gather data about the perceptions of the stakeholders …
Fundamental Approach To Exchange Rate Modeling: Toward An Augmented Theory Of Purchasing Power Parity, Jianzhou Zhu
Fundamental Approach To Exchange Rate Modeling: Toward An Augmented Theory Of Purchasing Power Parity, Jianzhou Zhu
Doctoral Dissertations
In this dissertation, I test the homogeneity and symmetry conditions of PPP by applying the Johansen multivariate cointegration methodology to quarterly data for six countries. I perform the tests in the framework of both a traditional version and an augmented version of PPP. The results of tests on the traditional version of PPP reveal that in all cases the theoretical PPP-vector [1, 1, −1] is not contained in the cointegrating space. This finding is consistent with that of existing literature and indicates the empirical failure of the homogeneity and symmetry conditions of PPP. However, when the traditional PPP is augmented …
Two Essays On Exchange -Traded Funds, Natalya Vladimir Delcoure
Two Essays On Exchange -Traded Funds, Natalya Vladimir Delcoure
Doctoral Dissertations
The purpose of this study is twofold. The first objective is to conduct an empirical inquiry into the diversification benefits of exchange-traded funds. The second objective is to examine whether exchange-traded funds exhibit superior performance compared to their rival closed-end country fund and traditional index mutual fund. I document that American investors manifest their preference for WEBS as a substitute for closed-end country funds. While I find that WEBS satisfy their objective of following their home indexes better than their rival closed-end country fund, the two-factor model I employ indicates that, despite some diversification benefits, WEBS also maintain certain risk …
An Investigation Of The Association Between Auditor Switching And Negative Information, Michael Morris Grayson
An Investigation Of The Association Between Auditor Switching And Negative Information, Michael Morris Grayson
Doctoral Dissertations
This study investigates the premise that certain types of negative information are associated with auditor switches. A data set of 305 auditor switches from 1976 to 1994, extracted from the Compustat data base (limited subscription), was analyzed using tests of proportions and nonparametric sign tests. The data set consists of negative information extracted from the switching companies' income statements (i.e., net losses or extraordinary items) or calculated from the items extracted (i.e., net income adjusted to reverse the effect of extraordinary items).
The initial results, based on tests which assumed random movement of net income, did not support the notion …