Dissertations / Theses on the topic 'Accounting in use'
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Begkos, Christos. "Accounting and strategizing : medical managers' use of accounting information." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/accounting-and-strategizing-medical-managers-use-of-accounting-information(dcf7df7c-b4d4-4dd5-9dfb-4a732b6c4006).html.
Full textMorgan, Graham Jones. "The usefulness of accounting to trade unions." Thesis, University of Warwick, 1985. http://wrap.warwick.ac.uk/91031/.
Full textLim, Gavin S. Z. "From strategy, to accounting : accounting practice and strategic discourse in the telecommunications industry." Thesis, University of Warwick, 2000. http://wrap.warwick.ac.uk/4013/.
Full textLEE, JANG WOOK. "THREE STUDIES ON THE USE OF CEO EQUITY COMPENSATION." Diss., Temple University Libraries, 2019. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/577721.
Full textPh.D.
This dissertation contains three studies relating to executive equity compensation. In the first study (Chapter 2), I investigate whether firms adjust CEO’s equity incentives in response to the firms’ prior earnings management. I find that the risk-taking incentives from new equity grants are lower for firms with higher prior real earnings management (REM), but not for firms with higher accruals-based earnings management (AEM). My finding suggests that boards perceive the consequences of REM are more value-reducing than AEM and that they take stronger actions against REM by reducing the CEO’s risk-taking incentives arising from equity incentives. In addition, I this result is driven by firms with higher institutional ownership, suggesting that institutional investors play an important monitoring role in structuring executive compensation contracts to limit the CEOs’ value-reducing behaviors. In the second study (Chapter 3), I investigate how the firm’s downside risk and upside potential differentially affect the choice between cash and equity compensation and the choice between stock options and restricted stock compensation. First, I find that, as downside risk (upside potential) increases, boards grant more cash compensation (more equity compensation) and less equity compensation (less cash compensation). This is consistent with the idea that, when downside risk increases, a CEO requires a higher risk premium for equity compensation and, thus, the board shifts compensation away from equity compensation to cash compensation. The reverse is true for the increased upside potential. When upside potential increases, the observed compensation contract will contain less cash and more equity compensation. Second, I find that the proportion of CEO option compensation increases with downside risk and decreases with upside potential. This is because, when downside risk increases, the probability of a stock option finishing out of the money (i.e., zero intrinsic value) increases but restricted stock has positive value as long as the stock price is positive. In contrast, when upside potential increases, because of stock options’ leverage effect, a CEO will prefer stock options to restricted stock. In the third study (Chapter 4), I study how executive stock options differentially affect the firm’s systematic and idiosyncratic risk by exploiting the passage of Financial Accounting Standard (FAS) 123R as an exogenous shock to CEO option compensation. I find that option-based compensation and the proportion of idiosyncratic risk in total risk is negatively associated. This is consistent with the idea that since, unlike risk-neutral investors, risk-averse CEOs have limited ability to eliminate firm specific idiosyncratic, idiosyncratic risk is unwanted by under-diversified CEOs. Thus, CEO option compensation creates incentives to increase the firm’s systematic risk relative to the firm’s idiosyncratic risk.
Temple University--Theses
Ahmad, Kamilah. "The use of management accounting practices in Malaysian SMEs." Thesis, University of Exeter, 2012. http://hdl.handle.net/10036/3758.
Full textBaucom, David F. "Accounting from the commercial use of Government furnished property." Thesis, Monterey, California: U.S. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/34995.
Full textOne area not identified by the Defense Management Review currently in progress is accountability for the commercial use of the Government Furnished Property located in Defense contractors' facilities. This study focused on this issue to determine if the Department of Defense should strengthen its accounting for contractors' use of Government Furnished Property on commercial work. The results of interviews with 50 Government and contractor Property Administrators at headquarters, field level activities, and contractors' facilities are reported. It was concluded that the current accounting procedures utilized by Defense agencies involved with contractors using Government Furnished Property for commercial work are inadequate and 15 recommendations are presented to correct these accounting deficiencies.
Naser, Kamal H. M. "Creative accounting : an examination of its nature and use." Thesis, Cardiff University, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.314762.
Full textBurke, Kevin. "How Users Actually Use Financial Statements: A New Tool for Research in Experimental Accounting." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/72.
Full textBonnett, James Matthew. "The use of accounting numbers in debt contracting and monitoring." Thesis, Lancaster University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.525296.
Full textAndersson, Christofer, and Lotta Mähönen. "Managerial use of accounting information : A study on how managers use business reports at NCC." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226799.
Full textArtemov, A. (Andrey). "The use of deferred tax components in detecting earnings management:evidence from Finnish public firms." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201806062515.
Full textBrushwood, James Darrach. "Peer Accounting Information and the Use of Peer-based Multiples for IPO Valuation." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/556239.
Full textBrown, Nigel. "Exploration of the potential use of meta programmes in accounting education." Thesis, University of South Wales, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.441210.
Full textBallas, Apostolos A. "The use of accounting information in the valuation of equity securities." Thesis, London Business School (University of London), 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.261684.
Full textRapley, Timothy John. "Accounting for recreational drug use : the lived practice of qualitative interviews." Thesis, Goldsmiths College (University of London), 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.271518.
Full textTam, Chui-ling. "Students' attitudes towards learning accounting by the use of discussion forum : a case study /." Hong Kong : University of Hong Kong, 2002. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25474042.
Full textLevy, Malcolm. "The use and perceived usefulness of IAS 29 general price level information in Zimbabwe." Master's thesis, University of Cape Town, 2003. http://hdl.handle.net/11427/10957.
Full textHyperinflation, as defined in IAS 29, was identified in Zimbabwe in November 1999. Accordingly, the standard, and its General Price Level adjustments, was adopted for financial years beginning on 1st January 2000. However, there has been much resistance to the implementation of the standard, which is considered to require the provision of costly, meaningless information that is not used by anyone in the investment process. This study attempts to determine the use and perceived usefulness of IAS 29 in Zimbabwe and to identify the significant problems and weaknesses in the restatement process that have caused this. The study found both the use and perceived usefulness of IAS 29 General Price Level information to be extremely low. The major reason cited for this was the lack of user understanding. The other major problems related to the perception of inconsistent methods and assumptions in the restatement process, as well as the use of the CIP, accused of being manipulated by government, as the basis of restatement. These issues need to be addressed by the Institute of Chartered Accountants, in consultation with the other accounting regulatory bodies, before the use and perceived usefulness of the IAS 29 General Price Level information can improve. Further, the study indicates that, whilst the preparers of financial information are extremely undecided as to the manner in which the accounting regulatory bodies in Zimbabwe should proceed, the analysts using such information are very much in favour of retaining the disclosure of inflation adjusted figures in some form, until such time as the inherent usefulness of the information is either proved or disproved.
Norman, Paul David. "Estimating small area populations for use in medical studies : accounting for migration." Thesis, University of Leeds, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.250862.
Full textAbdia, M. (Meerab). "Accounting environment impact on use of discretionary accruals to raise financing by financially constraint firms with positive projects." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201806062516.
Full textMcBride, Freda D. H. "Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30551.
Full textPh. D.
Broadbent, Pamela Jane. "The values underlying accounting - An exploration of their gendered nature and the implications for the extension of the use of accounting and "accounting logic" in the UK public sector." Thesis, University of Sheffield, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.698120.
Full textJonsson, Berth. "Transportation asset management : Quality related accounting, measurements and use in road management processes." Doctoral thesis, KTH, Bygg- och fastighetsekonomi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-12151.
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Ferreira, AldoÌnio Manuel Fernandes. "Management accounting and control systems design and use : an exploratory study in Portugal." Thesis, Lancaster University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.483492.
Full textAlmosa, Saad A. "The use of overhead cost allocation methods within universities in England." Thesis, University of East Anglia, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.267256.
Full textOsei, Enoch Temeng. "The Relationships between Corporate Supervisors' Use of Ethics-Related Actions and Organizational Success." Thesis, Northcentral University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3684883.
Full textThe financial crisis of 2007-2009 was one in which many financial services firms participated in shortsighted and unethical behavior. About $11 trillion in household wealth were lost, 26 million Americans lost their jobs, and 4.5 million could not afford their mortgages These events and statistics show the prevalent lack of ethical leadership in the financial services sector. The problem addressed in this study is the lack of leadership ethics and its relationship to organizational success within the financial services industry. The purpose of this quantitative correlational study was to determine the relationship and test the predictive strength between corporate supervisors' use of key ethical variables and organizational success. Responsibility, respect, fairness, and honesty were the predictor variables and organizational success was the criterion variable. One hundred and thirty six corporate supervisors from financial services sector in New York and Washington, D.C completed the survey questionnaires. The results of the study indicated that the four predictor variables have a significant and positive relationship with the criterion variable. The strongest relationship among the predictors and criterion variables were found between corporate supervisors' use of respect (r = 0.676, p< .001), corporate supervisors' use of honesty (r = 0.653, P<.001), followed by corporate supervisors' use of fairness (r = 0.589, P<.001), and corporate supervisors' use of responsibility (r = 0.577, p<.001). Additionally, the multiple linear regression analysis showed that that the variables were significant predictors of organizational success (R2 =0.525, F (4, 131) = 36.24, p< .001). The findings of the study concluded that ethical leadership is significantly related to organizational success. It contributed to the theoretical and operational knowledge within the fields of ethical leadership ,advancing the empirical and theoretical insight of the LMX theory, as well as providing new and pragmatic knowledge of the context of ethical leadership in the financial services industry Future research recommendations included (a) quantitative, study with a meta-analysis design,(b) an expansion of the target population beyond the financial services industry and (c) a phenomenology to explore lived experience of the variables in the study.
McGovern, Thomas William. "Accounting and trade unions : the incompatibles? : a case study of closures at Dunlop." Thesis, University of Warwick, 1988. http://wrap.warwick.ac.uk/59480/.
Full textLukianova, A. "Organization of accounts receivable in the use of information technology." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10924.
Full textEl-Segini, Sabri. "The accounting for transfer pricing and profit shifting in multinational companies : the case of Egypt." Thesis, University of Warwick, 1992. http://wrap.warwick.ac.uk/2308/.
Full textHeinemann, Patrick. "Power bases and informational influence strategies a behavioral study on the use of management accounting information." Wiesbaden Dt. Univ-Verl, 2007. http://d-nb.info/983045399/04.
Full textRose, Robert T. "Asset Protection Through the Use of Premarital Agreements." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/431.
Full textZhang, Jindan. "Empirical Evidence on the Use of the Balanced Scorecard and Innovation: Exploring the Role of Firm Competences and Performance Consequences." University of Toledo / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1481219785592131.
Full textJamil, Hashim M. "The Effect of Culture and Islam on the Use of International Financial Reporting Standards: Case of the Middle East." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1051.
Full textMalagueño, de Santana Ricardo. "The Use of Management Accounting and Control Systems for the Enhancement of Organisational Outcomes." Doctoral thesis, Universitat Ramon Llull, 2011. http://hdl.handle.net/10803/37915.
Full textThe purpose of this thesis is to examine the extent to which the usage and style-of-use of management accounting and control systems (MACS) by senior management contribute to the achievement of desirable organisational outcomes. In this research, organizational outcome is conceptualised in terms of product innovation and financial performance. Based on contingency theory, this research is organised in a compendium of four articles. A theoretical paper and three empirical research studies that rely on two pre-existent surveys and an original survey exclusively developed for this dissertation are bases for hypotheses testing. The aim of each of the four research pieces of this thesis is the one of contributing to advance our knowledge on the effects and means by which the use of MACS is capable of enabling and supporting organisational success. Two research papers examine organizational outcome in terms of ‘innovation outputs’, whereas other two articles concentrate on the organisational outcome in terms of ‘organisational performance’. The first paper in this dissertation aims to contribute to the recent levers of control (LOC) (Simons, 1995) literature on the relationships between innovation and MACS by emphasizing the importance of the choice by which individual MACS are selected for interactive use. Using a pre-existing survey collected from 57 medium-sized Spanish firms, we find evidence supporting (1) the choice of individual MACS selected for interactive use is associated with a firm’s innovation management mode (IMM), and (2) the level of product innovation output is influenced by whether or not IMM and interactive MACS feature similar cognitive models and whether the sophistication of the information contents provided by the interactive MACS responds to the priority needs perceived in the IMM. Our findings further indicate that similarity in patterns between IMM and MACS does not lead to a beneficial impact on the level of innovation outcomes, suggesting instead that it may induce the replication of existing dysfunctional trends caused by innovation momentum. The second paper examines the influence of MACS on the development of some key organisational capabilities related to innovation processes. More specifically, this research examines the associations between different forms of control (cultural controls, interactive controls, diagnostic controls) and the capabilities required in the creativity and conversion ability stages of the innovation process. We examine these associations separately for entrepreneurial and conservative firms. Using survey data collected from 120 medium and large Spanish companies, we find evidence supporting that each form of control within the control package has diverse influences on the different stages of the innovation process and that the significance and direction of these influences varies between entrepreneurial and conservative firms. By associating specific forms of control within the control package with specific components or stages of the innovation process, our results highlight the simultaneous complementarities and supplementarities between specific forms of control. The third paper aims to review how the construct ‘performance’ has been assessed in prior contingency-grounded, survey-based management accounting and control systems research, to analyse the alternative approaches that have been adopted in the literature, and to provide some insights for enhancing the assessment of performance in future survey-based empirical research. First, the paper identifies a total of 82 survey-based, contingency-grounded papers published in top accounting journals in the period 1982-2008 where performance was used as a variable of analysis. Specifically, this study examines the problems of a) conceptualization that are reflected on threats to construct validity and b) measurement. The article emphasizes issues that could assist researchers in selecting between the various available choices of performance measurement by considering their respective weaknesses and strengths. Finally, a fourth paper examines the extent to which the use of Strategic Performance Measurement Systems (SPMS) influences organisational performance through the shaping of the strategic agendas and the strategic decision arrays that result from strategy (re)formulation processes. In this research we defined SPMS as management tools that are characterised by a combination of high levels of four constitutive dimensions (i.e. the integration of long-term strategy and operational goals, the presence of multi-perspective metrics, the inclusion of cause-effect linkages, and the presence of a sequence goals/targets/action plans). We argue that organisations that use SPMS achieve enhanced performance (in comparison with those firms that use other performance measurement systems not qualified as SPMS) and that this enhancement is associated not only with a better implementation of intended strategies as it has been assumed in previous empirical research, but also with the comprehensiveness of the strategic agendas and strategic decision arrays obtained in the processes of (re)formulation of intended strategies. Results from tests of a structural model using Partial Least Squares (PLS) regressions on archival and survey data collected from Chief Executive Officers of 279 medium and large Spanish companies provide support in favour of hypotheses suggesting that a) the positive effect of the use of SPMS on organisational performance is mediated by the comprehensiveness of the strategic decision array (i.e. variety and number of decisions) that result from strategy (re)formulation processes; and that (b) the greater the environmental dynamism, the more positive the effect of the comprehensiveness of the strategic decision array on organisational performance.
El objetivo de esta tesis es examinar en qué medida la utilización y el estilo de uso de los sistemas de contabilidad y control de gestión (MACS) por la alta dirección contribuyen a la consecución de resultados deseados por la organización. En esta investigación, los resultados de la organización se conceptualizan en términos de innovación de productos y rendimiento financiero. Esta investigación está organizada en un compendio de cuatro artículos sobre la base de la teoría de la contingencia. Un trabajo teórico y tres estudios de investigación empírica, que se apoyan en dos encuestas pre-existentes y una encuesta original desarrollada exclusivamente para esta tesis, son las bases para las pruebas de hipótesis. El objetivo de cada uno de los cuatro trabajos de investigación de la tesis es el de contribuir al avance del conocimiento sobre los efectos y mecanismos mediante los cuales el uso de los MACS es capaz de facilitar y apoyar el éxito de la organización. Dos trabajos de investigación examinan los resultados de la organización en términos de ‘resultados de la innovación’, mientras que otros dos artículos se concentran en los resultados organizativos en términos de ‘rendimientos financieros’. El primer artículo en esta tesis pretende contribuir a la literatura sobre las palancas de control (levers of control, LOC) (Simons, 1995), investigando las relaciones entre la innovación y MACS, con especial atención a la importancia de la elección por la cual específicos MACS se seleccionan para un uso interactivo. Utilizando una encuesta pre-existente recogida entre 57 empresas españolas de tamaño mediano, encontramos evidencia que (1) la elección de un MACS específico para el uso interactivo está relacionada con el modo de gestión de la innovación (IMM) de una empresa, y (2) el nivel de innovación en productos está influenciada por si el uso interactivo del MACS comparte característica y modelos cognitivos similares y si la sofisticación de los contenidos de información proporcionada por el MACS interactivo responde a la prioridad de las necesidades percibidas por el IMM. Nuestros resultados indican además que la similitud en los patrones entre IMM y MACS no da lugar a un impacto beneficioso en los resultados de la innovación, lo que sugiere en cambio que esta similitud en los patrones puede inducir a la replicación de las actuales tendencias disfuncionales causadas por el ‘innovation momentum’. El segundo artículo analiza la influencia de los MACS en el desarrollo de algunas capacidades claves de la organización relacionadas con los procesos de innovación. Más específicamente, esta investigación examina la asociación entre diferentes formas de control (controles culturales, controles interactivos, y controles diagnósticos) y las capacidades necesarias en la creatividad y conversión en el proceso de innovación. Examinamos estas asociaciones por separado para las empresas emprendedoras y conservadoras. Utilizando datos de encuesta realizada entre 120 empresas españolas medianas y grandes, encontramos evidencia de que cada forma de control dentro del paquete de control tiene influencias diversas en las diferentes etapas del proceso de innovación y que la importancia y la dirección de estas influencias varía entre empresas emprendedoras y conservadoras. Mediante la asociación de formas específicas de control en el paquete de control con determinados componentes o etapas del proceso de innovación, nuestros resultados ponen de manifiesto la simultánea complementariedad y suplementariedad entre las formas específicas de control. El tercer artículo pretende revisar cómo el constructo performance ha sido utilizado por estudios previos en el área de la contabilidad de gestión basados en la teoría de la contingencia y en encuestas, analizando los distintos criterios que se han adoptado en la literatura, y proponiendo algunas ideas para mejorar la calidad de futuras investigaciones empíricas basadas en encuestas y que utilizan la variable performance. En primer lugar, el trabajo identifica un total de 82 artículos basados en encuestas, publicados en las revistas de contabilidad más importantes en el periodo comprendido entre 1982-2008 cuyo constructo performance se utiliza como una variable de análisis. En concreto, este estudio examina a) los problemas de conceptualización que se reflejan en las amenazas a la validez del constructo y b) problemas de medición. El artículo pone en relieve las cuestiones que podrían ayudar a los investigadores en la selección entre las opciones disponibles de medición de la variable performance considerando sus debilidades y fortalezas. Por último, un cuarto estudio en esta tesis examina el grado en que el uso de los Sistemas Estratégico de Medición de Desempeño (SPMS) influye en el rendimiento organizacional a través de la ordenación de las agendas y decisiones estratégicas que se derivan de los procesos de (re)formulación de la estrategia organizacional. En esta investigación hemos definido SPMS como herramientas de gestión que se caracterizan por una combinación de altos niveles de cuatro dimensiones constitutivas (es decir, la integración de la estrategia a largo plazo y las metas operacionales, la presencia de indicadores desde una perspectiva múltiple, la inclusión de los vínculos de causa-efecto, y la presencia de una secuencia de objetivos / metas / planes de acción). En este trabalho se argumenta que las organizaciones que utilizan SPMS logran un mejor rendimiento (en comparación con las empresas que utilizan otros sistemas de medición del desempeño no calificados como SPMS) y que esta mejora se asocia no sólo con una mejor aplicación de las estrategias destinadas como se ha supuesto en investigaciones empíricas anteriores, sino también con la ordenación de las agendas estratégicas y las decisiones estratégicas obtenidas en los procesos de (re) formulación de estrategias. Los resultados de las pruebas de un modelo estructural utilizando regresiones mediante mínimos cuadrados parciales (PLS) en datos de encuesta recogidos entre directores generales de 279 empresas españolas medianas y grandes apoyan la hipótesis que sugiere que a) el efecto positivo del uso de SPMS en el rendimiento de la organización está mediada por la amplitud de la matriz de decisiones estratégicas (es decir, variedad y el número de decisiones) que resultan de los procesos de (re) formulación de la estrategia, y que b) cuanto mayor es el dinamismo del ambiente, más positivo el efecto de la amplitud de la matriz de decisión estratégica sobre el rendimiento organizacional.
Williams, Fiona Jane. "The use of management accounting techniques in small and medium-size enterprise decision-making." Thesis, Birmingham City University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.543746.
Full text譚翠玲 and Chui-ling Tam. "Students' attitudes towards learning accounting by the use of discussion forum: a case study." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31256466.
Full textWalton, Peter James. "Accounting harmonisation and the case of French use of the true and fair view." Thesis, London School of Economics and Political Science (University of London), 1989. http://etheses.lse.ac.uk/1085/.
Full textCaylor, Marcus Lamar. "How Do Firms Use Discretion in Deferred Revenue?" Digital Archive @ GSU, 2006. http://digitalarchive.gsu.edu/accountancy_diss/4.
Full textSaracina, Tara Honea. "AN EXAMINATION OF THE USE OF ACCOUNTING INFORMATION SYSTEMS AND THE SUCCESS OF SMALL BUSINESSES IN SOUTH CAROLINA." NSUWorks, 2012. http://nsuworks.nova.edu/hsbe_etd/102.
Full textArnett, Charles A. (Charles Augustus). "A Case Study of the Use of Activity-Based Analysis as an Information Resource Management Tool." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279172/.
Full textCollins, Rachel Anne. "Internet Sales-Based Retailers: Sales and Use Compliiance." Ohio Dominican University Honors Theses / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=oduhonors1399303652.
Full textLam, Hester. "Why does the U.S. Continue to Use GAAP and Will it Ever Converge to IFRS?" Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1066.
Full textGeagon, Margot S. "Evaluating earnings management with derivatives and the use of accounting accruals: A quasi experimental approach." ScholarWorks, 2009. https://scholarworks.waldenu.edu/dissertations/678.
Full textGeagon, Margot S. "Evaluating earnings management with derivatives and the use of accounting accruals: A quasi experimental approach." WALDEN UNIVERSITY, 2010. http://pqdtopen.proquest.com/#viewpdf?dispub=3366971.
Full textImam, Shahed. "The use of accounting information in a valuation context : a study of UK investment analysts." Thesis, University of Cambridge, 2005. https://www.repository.cam.ac.uk/handle/1810/251971.
Full textLindsay, R. M. "The use of tests of significance in accounting research : A methodological, philosophical and empirical inquiry." Thesis, Lancaster University, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.235155.
Full textCole, Janet Vivienne. "Media use and computer supported cooperative work : a socio organisational computational description of accounting activities." Thesis, Brunel University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.247500.
Full textSefiane, Slimane. "The use of accounting data in short-run decision-making within Algerian manufacturing public enterprises." Thesis, University of East Anglia, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.317593.
Full textChecon, Bianca Quirantes. "Limited attention, the use of accounting information and its impacts on individual investment decision making." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-24082018-153805/.
Full textA medida que a complexidade da tecnologia e dos mercados de capitais aumentou, o montante da informação contábil divulgada pelas empresas em seus relatórios financeiros também aumentou. Atualmente, chegamos a um impasse, onde é questionável se mais informações reduzem a assimetria de informações. Autores anteriores criticam fortemente o tamanho das demonstrações financeiras e relatórios anuais, argumentando que eles devem comunicar mais ao invés de apenas serem volumosos, já que o atual volume de informações pode ser contraproducente para o indivíduo médio adquirir, reter e processar todas as informações disponíveis. Com base na evidência de literatura contábil anterior sobre o formato de apresentação e as teorias de psicologia, teoria da atribuição e teoria da carga cognitiva, temos a hipótese de que, ao manipular informações contábeis através de um formato amplamente mais acessível, como a narrativa, os investidores individuais serão capazes de compreender melhor as informações contábeis e, posteriormente, ter um uso mais proeminente delas em relação às atuais informações não fundamentais disponíveis para uma avaliação de decisão de investimento. Para alcançar nosso objetivo de pesquisa, utiliza-se uma estratégia de pesquisa de método misto com um Desenho Sequencial Exploratório, o método qualitativo atua como uma preparação para o quantitativo. Como método qualitativo, entrevistou-se - usando a abordagem da Metodologia Q - 31 sujeitos, sendo 13 analistas/investidores profissionais e 18 investidores individuais. O objetivo nesta fase foi entender o padrão de comportamento de uso de informações contábeis/não-contábeis por analistas/investidores profissionais, em comparação com as escolhas de informações de investidores individuais. Ao fazê-lo, puderam-se usar os resultados obtidos das entrevistas para basear as escolhas de informações experimentais em relação a (a) quais peças de informação contábil eram mais preferíveis aos investidores profissionais e (b) a sequência de apresentação de informações a seguir na configuração experimental. Em seguida, desenvolve-se um design experimental 2 x 2 entre os sujeitos em que manipulamos o formato de apresentação de uma empresa hipotética entre o design tradicional \'tabular e notas explicativas\' versus o design narrativo apenas de conteúdo. Foi alterado também o desempenho financeiro entre \'bom\' e \'ruim\' para verificar se as variáveis de interesse impactam (a) propensão de investimento nas ações da empresa e (b) a quantidade de informações recuperadas da memória. Como nossos principais resultados, identificamos que o formato narrativo individualmente não afeta a propensão de investimento e que o formato de apresentação alternativa beneficiou os participantes com menos de 5 anos de experiência de investimento nos mercados de capitais na condição de má performance financeira, ajustando sua propensão ao mesmo nível de investimento de investidores mais experientes.
Franco, Rafael Antonio Serralheiro. "Exploring marketing managers' use of accounting information : a case study of the Portuguese fashion retail sector." Thesis, University of Manchester, 2014. https://www.research.manchester.ac.uk/portal/en/theses/exploring-marketing-managers-use-of-accounting-informationa-case-study-of-the-portuguese-fashion-retail-sector(248fe015-662f-4bc1-ab4f-b4d04e1144bd).html.
Full textMunasinghe, Munasinghe Amila Thusha Kumari. "The agency of global sustainability certifications in developing countries : the Rainforest Alliance and the Sri Lankan tea industry." Thesis, University of Birmingham, 2018. http://etheses.bham.ac.uk//id/eprint/8673/.
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