Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure,
2017
Faculty of Commerce and Accountancy
Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure, Pimolwan Chayapornkul
Chulalongkorn University Theses and Dissertations (Chula ETD)
Investors have become increasingly aware that annual financial reporting alone cannot provide all salient information about a firm. The non-financial information such as CSR information is also important and useful. However, the disclosure of non-financial information, especially the separate CSR report, is voluntary. In addition, the assurance for CSR reporting is also currently the firm's voluntary. Therefore, this research aims to investigate whether the disclosure of CSR represents the value-relevant information for investors and to investigate whether the assurance of CSR disclosure also represents the value-relevant information. Unlike prior studies which focused on the availability of assurance statement, this research …
Portfolio Risk-Return Analysis: The Case Of The Automotive Industry In The Czech Republic,
2017
Tomas Bata University in Zlín
Portfolio Risk-Return Analysis: The Case Of The Automotive Industry In The Czech Republic, Florin Aliu, Drahomira Pavelkova, Bruce Dehning
Accounting Faculty Articles and Research
Risk has always been the concern of managers and shareholders as a part of decision-making processes. Managers tend to control unsystematic risk mostly while trying to minimize the exposure to systematic (market) risk. The paper aims to assess the risk level and risk-return tradeoffs for the companies operating in Czech automotive industry. A diversification formula and calculation of returns using return-on-equity were employed on the yearly basis from 2005 till 2014. The returns and risk calculations were conducted on the portfolio of auto manufacturers, followed by the portfolio of auto suppliers, while the third one was performed for suppliers and …
The Expansion Of Financial Regulation To Include Humanitarian Issues:An Examination Of The Development Of Conflict Mineral Reporting Requirements Using Actor-Network Theory,
2017
University of Central Florida
The Expansion Of Financial Regulation To Include Humanitarian Issues:An Examination Of The Development Of Conflict Mineral Reporting Requirements Using Actor-Network Theory, Robert Tennant
Electronic Theses and Dissertations
This study conceptually and empirically examines the establishment of certain financial regulation that resulted from the Global Financial Crisis (GFC) of 2007-2009. The crisis led to the establishment of the most extensive change in the regulation of the financial sector since the Great Depression (Green, 2011). During the forty years leading up to the crisis, the United States had engaged in a process of increased deregulation to promote greater efficiency (Yaron & Hendershott, 1998). The belief that reduced regulation would improve efficiency and foster innovation became the mantra of many economic advisers to policy setters, to the point that as …
Three Studies Examining The Effects Of Informal Management Control Systems And Incentive Compensation Schemes On Employees' Performance,
2017
University of Central Florida
Three Studies Examining The Effects Of Informal Management Control Systems And Incentive Compensation Schemes On Employees' Performance, Kazeem Akinyele
Electronic Theses and Dissertations
This dissertation is comprised of three studies investigating the effects of informal management control systems (MCS) and different types of incentive compensation schemes on employees' performance. Prior research describes informal MCS as implicit sets of structures that management adopts to encourage employees to act in a way that aligns with overall organizational goals (Berry et al. 2009). Management usually puts informal MCS in place to inspire self-regulation behaviors among employees; hence, management may not reward or penalize employee behavior that is consistent or inconsistent with this informal MCS (Berry et al. 2009; Christ et al. 2008). Informal controls are implied …
Three Studies Examining Accountability In Auditing,
2017
University of Central Florida
Three Studies Examining Accountability In Auditing, Amy Donnelly
Electronic Theses and Dissertations
This is dissertation consists of three studies investigating accountability in auditing. It is aimed at gaining a better understanding of how auditors make decision in the presence of accountability pressure. The first study is a literature review of the experimental audit research on accountability. It provides a conceptual framework for organizing prior research on this topic and offers opportunities for future research. The second study experimentally investigates accountability as a potential mitigating mechanism for the performance declines caused by ego depletion. Auditors are shown to be susceptible to depletion, but research has yet to consider how a natural element of …
Case Analyses Of Standard Accounting Practices,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
Case Analyses Of Standard Accounting Practices, Warren N. Ball
Honors Theses
The completion of this thesis is due mostly in thanks to ACCY 420, a class designed by the Patterson School of Accountancy and taught by Dr. Victoria Dickinson that gives accounting students a structured process for designing their theses on purposeful accounting topics. During my Junior and Senior years, there was a whirlwind of activity surrounding accounting students: accounting classes step into a new realm of difficulty, internship recruiting begins, and eventually my peers and I departed for multi-month internships. All of that activity left us with far less time to work on our theses than students in other academic …
A Compilation Of Accounting Title Studies,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
A Compilation Of Accounting Title Studies, William K. Dossett
Honors Theses
The purpose of this paper is to investigate a broad range of accounting topics and issues that are areas of complexity in the accounting profession. Through the course of a year in the independent study course, our class, led by Doctor Dickinson, delved into these topics to further our understanding of them. Each case covered a different topic, and, concerning the matter that we researched, we produced a report. Pertaining to each report, please consult the school archives for the Honors Accounting class for any necessary materials. After completing this thesis, our class has developed an understanding for these accounting …
Gaap: An Analytical Study Of Financial Accounting Standards,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
Gaap: An Analytical Study Of Financial Accounting Standards, William Mayo
Honors Theses
This thesis is comprised of a series of case studies covering various principles and standards of financial accounting. The thesis was created throughout a single academic year and the case studies are ordered to follow the basic elements of a balance sheet. These case studies include financial statement analysis, income and asset ratios, statement of cash flows, accounts receivable, revenue and inventory recognition, depreciation and fraud, GAAP standards compared to IFRS standards, debt, stockholders' equity, securities, revenue growth and regulatory issues, tax liabilities, and pensions and retirement plans. The purpose of this thesis format is to provide analysis for and …
A Discussion Of Thirteen Financial Accounting Topics,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
A Discussion Of Thirteen Financial Accounting Topics, Jordan Barr
Honors Theses
The purpose of this paper is to investigate thirteen different financial reporting topics and principles using specific scenarios that have been presented in a case study. These topics include the effects of different U.S. GAAP reporting options, the calculation of return on net operating assets, the statement of cash flows, the treatment of accounts receivable, U.S. GAAP policies, the effects of depreciation expense, contingencies, long-term debt, common stock, the treatment of investments, revenue recognition, the effects of deferred income taxes, and retirement obligations. Each case study introduces a company (or multiple companies) that exemplifies the topic for analysis. Then, several …
Analysis Of Financial Accounting Procedures And Applications,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
Analysis Of Financial Accounting Procedures And Applications, Mary Stewart Hurst
Honors Theses
This thesis is a compilation of accounting problems in an exploration of core accounting principles. Each case is a unique illustration of one of these financial accounting concepts and is an application of the principles and procedures associated with it. Within each case there is an executive summary describing the situation outlined in the case, the most important procedures used to solve the problem, and the ultimate outcome of the case. Following the executive summary is an appendix in which many specific questions were addressed. Additionally, within the appendices are included many figures, including journal entries, calculations, comparisons, and financial …
Financial Reporting: An Analysis Of Accounting Methods And Principles,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
Financial Reporting: An Analysis Of Accounting Methods And Principles, Nathan C. Mccall
Honors Theses
This paper is a compilation of several analyses of various accounting methods and practices. Each chapter takes a different area of accounting and uses a well-known company to explain the theory behind a specific method or area of accounting. Through reference to these companies, the paper attempts to simplify some complex accounting processes. The real business examples help illustrate these concepts in a reader friendly format. The goal of this paper is to convey basic accounting principles to those without prior knowledge in accounting, allowing them to grasp the main concepts and understand the theory behind the standards of this …
The Practical Application Of The United States Accounting Codification,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
The Practical Application Of The United States Accounting Codification, Parker Durham
Honors Theses
The United States Accounting Standards Codification is the source of the Generally Accepted Accounting Principles, or GAAP, that all publically traded U.S. companies and many private companies adhere to. This thesis concerns the United States Accounting Codification and how it is applied to real-life scenarios derived from various business activities. These different scenarios were provided by Dr. Victoria Dickinson in a series of twelve different case studies and covered numerous areas of financial reporting. This thesis is the compilation of the solutions to those case studies and has been verified to be in accordance with Generally Accepted Accounting Principles. Numerous …
A Comprehensive Analysis Of Corporate Financial Information Through Integrated Case Studies,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
A Comprehensive Analysis Of Corporate Financial Information Through Integrated Case Studies, Tanner West
Honors Theses
This report is an analysis of thirteen case studies concerning various topics in accounting. The purpose of this report is to analyze, explain, and evaluate specific concepts in accounting through the thirteen case studies. These case studies were prepared over the course of the 2015-2016 academic year through the ACCY 420 honors course. Accounting concepts covered throughout the cases include: pensions, tax research, financial reporting, and long-term liabilities. Each case study includes the executive summary, the questions responses, and additional calculations. Some case studies are about real world companies while others involve fictional companies and accounting scenarios. The ultimate goal …
Interpretations And Implementations Of Various Accounting Standards,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
Interpretations And Implementations Of Various Accounting Standards, Hannah Claire Farmer
Honors Theses
This thesis examines how to interpret and implement a variety of accounting standards. By using a variety of accounting cases, I have researched the issue at hand to determine the proper accounting standard that provides guidance on the way the issue must be treated. In some of these cases, such as the tax case, the guidance regarding the treatment of the tax percentages is very loose. In instances such as these, there may be several answers to the problem at hand. However, in many other cases, the guidance that accompanies the standards relating to the case are very straight-forward and …
Analysis Of Financial Accounting Techniques And Applications,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
Analysis Of Financial Accounting Techniques And Applications, Joseph Lascara
Honors Theses
This thesis sets to examine the core accounting principles in financial accounting and apply those principles to companies' financial statements and 10-K's. Starting from simple transactions and adjusting entries, each topic moves through the financial statements and applies them to different companies. The second half examines more advanced accounting topics such as pensions and the buying and selling of securities. Among each section is also a thorough set of figures that highlight specific journal entries, data, or calculations to enhance the understanding of these topics. Each topic was researched through various case examinations relating to a particular area of financial …
The Financial Analysis And The Application Of U.S. Gaap Principles,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
The Financial Analysis And The Application Of U.S. Gaap Principles, Lauren Vonder Haar
Honors Theses
This thesis follows eleven case studies examining various accounts of U.S. GAAP financial statements. Each case study represents a specific area of the financial statements, and each case uses a different company to analyze the accounts. Through the cases, commonly misstated items are explored. The purpose of this thesis is to determine the proper U.S. GAAP treatment of these items. The thesis explores all areas of the financial statements including accounts from both the income statement and balance sheet. The thesis was written during the Honors Accy 420 class during the academic year 2015-2016. The class allowed me to gain …
Research And Analysis Of Selected Financial Reporting Topics,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
Research And Analysis Of Selected Financial Reporting Topics, Edward Donelson Lake
Honors Theses
Throughout the 2015-2016 school year, I completed several different cases within the realm of financial reporting and accounting. The purpose of this research was not only to familiarize myself with financial reporting methods but also to take a deep dive into the intricacies of financial statements. Thus, this thesis paper will look vastly different than most theses submitted to the Honors College, for it covers a broad range of topics rather than honing in on just one area. The cases range from private companies to public companies, some domestic and some international. Throughout my research, one will find that any …
The Contributors,
2017
De La Salle University, Manila, Philippines
The Contributors, Marites Tiongco
DLSU Business & Economics Review
No abstract provided.
Using Accounting Information To Forecast Market Performance,
2017
The University of Akron
Using Accounting Information To Forecast Market Performance, Tyler Atanasov
Williams Honors College, Honors Research Projects
This study examines how accounting information can be used to forecast market performance of stocks. We used the specific accounting information of earnings-to-price and book-to-market value ratios, in relation to a stocks 5-year holding period return to determine market performance. The most current, quarterly data with a longer sample period than previous studies was used. First, portfolios of stocks were formed based on the value of each stocks ratio. Next, univariate tests were then run on each ratio’s portfolios to determine if there was statistical significance in the differences among the portfolios returns. Lastly, we determined that investors could earn …
Three Essays On Corporate Governance And Politically Connected Firms,
2017
Wilfrid Laurier University
Three Essays On Corporate Governance And Politically Connected Firms, Justin Mindzak
Theses and Dissertations (Comprehensive)
In this dissertation three essays on corporate governance and politically connected firms are presented. The first essay “Interlocked Boards of Directors, Corporate Governance and Earnings Quality” studies the effects of interlocked boards of directors on voluntary governance disclosures, governance practices and earnings quality. The Canadian environment, where director interlocks are prevalent, is examined. A checklist of twenty voluntary disclosure measures from proxy statements is developed and a direct measure of interlocking directorships is employed. It is found that interlocked boards of directors are negatively associated with voluntary governance disclosures and positively associated with earnings quality. From an accounting perspective, greater …
