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Impact Of The Quality Of Esg Reporting On Profitability Of Trucking And Oil Companies, Diane Meng
Impact Of The Quality Of Esg Reporting On Profitability Of Trucking And Oil Companies, Diane Meng
Honors Scholar Theses
A growing number of companies have been providing disclosures regarding ESG issues and goals in their financial reports. Studies have investigated the association between the quality of ESG reporting and the financial performance of various companies, which showed various results. However, the association between the two factors remains unclear. In this study, I examine the relationship between the quality of ESG reporting and the profitability of companies in the trucking and oil industries from 2011 to 2020. I predict that greater quality of ESG reporting results in higher profitability of companies in both industries. Overall, the results of this study …
Accounting For Goodwill Pre&Post Sfas 142 And The Implications For Earnings Management, Liang Jian Wu
Accounting For Goodwill Pre&Post Sfas 142 And The Implications For Earnings Management, Liang Jian Wu
Honors Scholar Theses
This thesis explores how impairment charges driven by management assessment have led to the possibility of earnings management under the SFAS 142 standard. The goal of carrying out this research is to help the user understand the implications behind allowing management to judge impairment charges (US GAAP) versus pre SFAS 142 when intangibles such as a goodwill were amortized (currently IFRS).
How has SFAS 142 opened the door for earnings management? If there is evidence to prove this assumption, then what factors drive management's impairment decisions. This information is pertinent to investors when analyzing a potential investment as goodwill can …
Sarbanes-Oxley And Corporate Greed, Adria L. Stigliano
Sarbanes-Oxley And Corporate Greed, Adria L. Stigliano
Honors Scholar Theses
The Sarbanes-Oxley Act is still a relatively new federal law set forth by the Securities Exchange Commission in 2002. Since its implementation, individuals have been wondering if Sarbanes-Oxley is effective enough and doing what it is meant to do – catch and prevent future accounting frauds and scandals. With the use of closer and stricter rules, the SOA is trying to prevent frauds with the use of a created Public Company Accounting Oversight Board. Most importantly, however, it was created to protect the investors from self-interested managers, so as to not have repeats of the Enron, WorldCom and Tyco International …