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Articles 1 - 3 of 3
Full-Text Articles in Business
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) …
An Analysis Of The Impact Of Information Systems On The Level Of Trust In The Construction Industry, Michael Wayne Jones
An Analysis Of The Impact Of Information Systems On The Level Of Trust In The Construction Industry, Michael Wayne Jones
Walden Dissertations and Doctoral Studies
Even though the current level of communication and information sharing is greater than it has ever been throughout the history of the construction industry, the problem under investigation stems from the results of current research that indicate that many major projects have difficulty in achieving client expectations, resulting in a negative image of the construction industry. The purpose of this study was to analyze the impact on the level of trust in the use of information systems between construction firms and their clients. The theoretical foundations of this research were based in interdependence and coordination theories. While information systems enable …
Predicting Inter -Organizational Knowledge Satisfaction Through Knowledge Conversion And Task Characteristics In A Minority -Owned Business, Terrence L. Ward
Predicting Inter -Organizational Knowledge Satisfaction Through Knowledge Conversion And Task Characteristics In A Minority -Owned Business, Terrence L. Ward
Walden Dissertations and Doctoral Studies
Knowledge management has been extensively studied from the single organization (intra-organizational) perspective for many years. Although the literature on intra-organizational knowledge is extensive, there still exist gaps in the literature with regards to knowledge being shared by multiple organizations (inter-organizational knowledge). Inter-organizational knowledge satisfaction is gained when the organizations successfully embody the knowledge gained via the cooperation and crystallizes that knowledge within the organization. The problem addressed in this study is the lack of a model for predicting inter-organizational knowledge satisfaction utilizing task characteristics and the knowledge conversion process. The purpose of the study was to predict inter-organizational knowledge satisfaction …