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Accounting

Dissertations

Theses/Dissertations

2023

Articles 1 - 6 of 6

Full-Text Articles in Business

Exploring The Relationship Between Financial Transparency And Sustainability Transparency In The Fashion Industry, Sohaila Hussaini Nov 2023

Exploring The Relationship Between Financial Transparency And Sustainability Transparency In The Fashion Industry, Sohaila Hussaini

Dissertations

The focus of this research is to investigate the relationship between the corporate sustainability attributes of financial transparency and sustainability transparency in the fashion industry. Many firms in the fashion industry disclose sustainability reports to communicate their efforts and activities for promoting sound environmental, social, and governance-related policies and practices. However, recent literature suggests that within the fashion industry, incomplete disclosures and a general lack of transparency diminish the usefulness and effectiveness of such reports. This study seeks to ascertain whether observed shortcomings associated with environmental, social, and/or governance-related disclosures are associated with similar shortcomings in corporate financial reporting completeness …

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Not All Best Practices Result In Best Performances: Two Empirical Studies Of Online Accounting Education, Mark Sanders Oct 2023

Not All Best Practices Result In Best Performances: Two Empirical Studies Of Online Accounting Education, Mark Sanders

Dissertations

Exploring the impact of specific pedagogical strategies in online accounting education on student learning outcomes is central to this research. This two-study dissertation focuses on the influence of course delivery methods on student performance and the mediating function of accounting efficacy. A diverse sample of accounting and business students was quantitatively analyzed to determine the relationship between course structure, classroom justice, students’ motivation and their accounting efficacy, applicability of learned material, and final grades. Even though certain teaching practices were advantageous, the combination of these practices did not always lead to improved student performance, according to the findings. Significant determinants …

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Risky Business: Ceo Risk Tolerance And Non-Gaap Earnings, Johnna Murray Sep 2023

Risky Business: Ceo Risk Tolerance And Non-Gaap Earnings, Johnna Murray

Dissertations

CEO influence on non-GAAP earnings is a growing area of research. Risk-taking by CEOs is one way to gauge the extent of CEO influence on firm outcomes, especially non-GAAP earnings. This research examines the association between CEO sports hobbies, a proxy for CEO risk-taking, and their company’s non-GAAP earnings. In addition to the risk-proclivity of the CEO, non-GAAP earnings are the result of firm size, equity, return on assets, and changes in revenue. The extent of CEO influence was evaluated by a regression analysis of non-GAAP earnings using firm characteristics with CEO risk-taking measures and control variables such as CEO …

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The Impact Of Firm Size, Job Embeddedness, And Job Engagement On Turnover In Public Accounting Firms, Amy Cooper Apr 2023

The Impact Of Firm Size, Job Embeddedness, And Job Engagement On Turnover In Public Accounting Firms, Amy Cooper

Dissertations

Retention in public accounting firms has been and continues to be a top concern in the accounting profession. The direct and indirect cost of turnover; the decrease in accounting enrollment and graduation; the Great Resignation; and changes to work environments due to the pandemic elevate what was already a serious problem into a critical problem for the accounting profession. The size of public accounting firms is a well-used descriptor when employees talk about where they work. The purpose of this study was to examine the role of the size of firm in predicting an employee’s level of job embeddedness and …

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Transition To The New Revenue Standard: A Study Of Firms’ Decisions To Adopt Asc 606 Early, Irene Y. Zhang Apr 2023

Transition To The New Revenue Standard: A Study Of Firms’ Decisions To Adopt Asc 606 Early, Irene Y. Zhang

Dissertations

The Financial Accounting Standards Board has issued a new revenue standard through a series of updates since May 2014 (collectively, ASC 606). The standard allowed firms to adopt it a year early before the required effective date. This study provides evidence of the adoption effects of ASC 606 on firms’ financials and examines the relationship between the likelihood of early adopting ASC 606 and firm-specific characteristics. The results show that early adopters are distributed across 12 industries and 40% of them are concentrated in the computer programming and software industry. Early adopters in the software industry reported the largest cumulative …

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Predicting Bear Trend In The Uae Stock Markets Using Macro-Financial Variables, Hamood Abdulla Alyasi Mar 2023

Predicting Bear Trend In The Uae Stock Markets Using Macro-Financial Variables, Hamood Abdulla Alyasi

Dissertations

Understanding the effects of macroeconomic and financial variables on stock market trends, especially bear markets, can help different stakeholders and concerned parties to react according to their goals and tasks. Investors can make better investment decisions and allocate assets in their portfolios based on trend expectations. Regulators and decision-makers can adopt adequate precautious regulations to protect the stock market and economy in general from any negative consequences in the case of a stock market recession.
The purpose of this study is to investigate whether it is possible to predict UAE stock market bear states through the use of macro-financial variables. …

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