Dissertations / Theses on the topic 'Asset accounting'
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Rowbottom, Nick. "Intangible asset accounting and accounting policy selection in the football industry." Thesis, University of Birmingham, 1999. http://etheses.bham.ac.uk//id/eprint/899/.
Full textFilippelli, Candace L. "Intangibles: The Most Valuable Unrecorded Asset." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/749.
Full textJohnson, Lorne D. "Essays in empirical asset pricing /." Thesis, Connect to this title online; UW restricted, 2000. http://hdl.handle.net/1773/7457.
Full textKoulafetis, Panayiota. "Asset pricing in UK." Thesis, City University London, 2000. http://openaccess.city.ac.uk/8108/.
Full textSu, Youjin. "Liquidity and asset pricing." Thesis, University of Aberdeen, 2013. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=211117.
Full textCruces, Juan José. "Essays on asset pricing in emerging markets /." Thesis, Connect to this title online; UW restricted, 2001. http://hdl.handle.net/1773/7506.
Full textAhn, Minkwan. "The Market’s View on Accounting Classifications for Asset Securitizations." The Ohio State University, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=osu1402581668.
Full textSimin, Timothy T. "The poor predictive performance of asset pricing models /." Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/8823.
Full textMtayisi, Nobuntu Rebecca. "The efficiency of budgeting for procurement of movable non-current assets in the absence of sound asset management." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/19651.
Full textKim, Sangbae 1968. "Essays on asset pricing theory." Monash University, Dept. of Accounting and Finance, 2003. http://arrow.monash.edu.au/hdl/1959.1/5680.
Full textTurner, Elizabeth H. "The Market Value Implications of Pension Asset Allocation." FIU Digital Commons, 2013. http://digitalcommons.fiu.edu/etd/944.
Full textGuilding, Christopher J. "Valuing and managing brands : an internal accounting perspective : an empirical investigation of attitudes to internal brand valuation and organisational and behavioural implications associated with the way that the internal brand management accounting system is operated." Thesis, University of Bradford, 1991. http://hdl.handle.net/10454/3842.
Full textGuidolin, Massimo. "Asset prices on Bayesian learning paths /." Diss., Connect to a 24 p. preview or request complete full text in PDF format. Access restricted to UC campuses, 2000. http://wwwlib.umi.com/cr/ucsd/fullcit?p9975886.
Full textSarkissian, Sergei. "Heterogeneous consumption and asset pricing in global financial markets /." Thesis, Connect to this title online; UW restricted, 1999. http://hdl.handle.net/1773/8722.
Full textLin, Yu-Chih. "Asset revaluations : economic determinants of accounting policy choice in the UK." Thesis, Lancaster University, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.384880.
Full textBabinec, Matúš. "Harmonization of Accounting Treatment of Property, Plant, Equipment and Intangible Assets." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4248.
Full textVu, Tuan Hung. "Essays on the economic consequences of international pension accounting standard IAS19." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/30568.
Full textRose, Robert T. "Asset Protection Through the Use of Premarital Agreements." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/431.
Full textCunningham, James K. (James Kenneth). "A Canadian study of admissible monetary asset groupings using nonparametric demand analysis." Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=22577.
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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Xie, Yuying, and 谢宇莹. "Role of accounting conservatism in asset and equity tunneling: evidence from Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B44549349.
Full textHayoun, Shaul. "Towards accounting semiology : an interdisciplinary re-conceptualisation of IFRS asset recognition and measurement." Thesis, University of Edinburgh, 2018. http://hdl.handle.net/1842/29576.
Full textLee, Kuan-Hui. "Liquidity risk and asset pricing." Columbus, Ohio : Ohio State University, 2006. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1155146069.
Full textWickerath, Susanne. "Definitions of an intangible asset : in context with HGB, IFRS and US-GAAP." Thesis, University of Skövde, School of Technology and Society, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-2257.
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This Bachelor thesis deals with the definition of Intangible Assets in the context of
financial reporting. The purpose is to integrate intangible assets into the balance
sheet. After a thorough analysis of the ongoing research shows that there is general
consensus concerning intellectual property, and general confusion concerning
knowledge, information and organization capital. Some have what it takes to enter
balance sheets, while others still lack a holistic concept that is generally accepted
and fulfils the demand of accounting. Neither of them is reported according to the
presently available and established knowledge. This thesis shows that a prerequisite
for an improved reporting is the consequential extension of accounting principles for
intangible assets. The fact that the term “intangible asset” became a gathering of all
possible intangible phenomena demands counter-actions. One of its reasons is the
demand for the measurement of relative performances of intangible assets. This
thesis shows that reporting absolute figures for intangible assets does not stand in
contrast with this, but can deliver the necessary data set for a holistic analysis that
also deals with intangible assets.
Harrington, Jason. "The Impact of IFRS Adoption on Intangible Asset Accounting Treatment and Marketplace Decision-Making." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1463.
Full textHsu, Hsiao-Tang. "Comparison of Long-Lived Asset Impairments under US GAAP and IFRS." Diss., Temple University Libraries, 2014. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/242160.
Full textPh.D.
In this dissertation I investigate and compare the impairments of long-lived operating assets under US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) from different perspective, including the informativeness, determinants, and market valuation of asset impairments. A firm invests in long-lived operating assets with the expectation of generating future benefit. The decision or recognition of asset impairments implies such future benefit is expected to be lower than originally estimated. US GAAP and IFRS both require the recognition of impairment losses but their standards and accounting approaches are different in several ways. These distinctions raise the question whether the reported long-lived asset impairments under US GAAP and IFRS are comparable and motivate this dissertation. I investigate the predictive ability of reported asset write-offs for firms' future performance and find negative associations suggesting the informativeness of impairment losses. But such informativeness depends on the type of assets impaired, the accounting standards adopted, and the institutional characteristics. In general, aggregate impairments are persistently associated with future performance under IFRS but not US GAAP. The impairments of tangible assets have more predictive ability than those of intangibles. For IFRS adopters, enforcement takes a more important role in determining the informativeness of asset impairments than legal origins. I also examine the determinants and attributes of asset impairments under US GAAP and IFRS. I find both of them reflect certain economic factors and reporting incentives. Under US GAAP asset impairments strongly reflect GDP growth, unemployment rate, industry-trend and reporting incentives, including taking a big bath and income smoothing. Under IFRS the impairments reflect most economic factors but less reporting incentives. However, when enforcement is low in IFRS countries, firms tend to manage earnings through asset write-offs. I further address the market valuation of asset write-offs under US GAAP and IFRS. The reporting of asset impairments improves the explanatory power of accounting information for equity prices under IFRS but not US GAAP, especially when enforcement is high. The associations between asset write-offs and equity prices under IFRS in high enforcement countries are significantly different from those under US GAAP, implying investors weigh reported impairments under IFRS. I also use stock returns as an alternative metric of market valuation. Under US GAAP, asset write-offs are negatively associated with past, current, and future stock returns. Under IFRS in high enforcement countries the effects of impairment loss concentrate on past and current stock returns. The results of comparisons suggest asset write-offs under US GAAP and IFRS are not totally comparable from a market perspective. This dissertation contributes to literature on special items, impairment accounting, and reporting under IFRS. It is also related to the comparability of financial reporting under US GAAP and IFRS. While studies have compared overall properties of the two standards, examining the differences in a specific accounting area is also important as U.S. SEC express concern about the convergence of different accounting standards and whether U.S. should incorporate IFRS into its financial reporting systems.
Temple University--Theses
Zepf, Jackson. "Inspiring Change in Intangible Asset Valuation and Identification." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1852.
Full textCalegari, Michael Joseph. "The impact of capital gains taxation on asset prices, realization behavior, and trading volume." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/290594.
Full textMashruwala, Shamin D. "The impact of accounting smoothing on asset allocation in corporate pension plans : evidence from the U.K. /." Thesis, Connect to this title online; UW restricted, 2007. http://hdl.handle.net/1773/8835.
Full textShim, Young Soo. "INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENCES OF ENVIRONMENTAL REPUTATION." OpenSIUC, 2017. https://opensiuc.lib.siu.edu/dissertations/1459.
Full textHaboub, Ahmad. "Essays on equity valuation and accounting conservatism for insurance companies." Thesis, Brunel University, 2017. http://bura.brunel.ac.uk/handle/2438/15823.
Full textBartkutė, Indrė. "Ilgalaikio materialiojo turto apskaita ir analizė (UAB „Mintuva“ pavyzdžiu)." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060602_143524-28735.
Full textNguyen, Quyen. "Capital structure, asset redeployability, top-management compensation and credit risk measurements : the impact of the on and off-balance sheet financing." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/372411/.
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Full textThesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 ? accounting, analysis and auditing (by the types of economic activity). ? Zhytomyr State Technological University of Ministry of education and science of Ukraine, Zhytomyr, 2016. The thesis is devoted to grounding of theoretical positions and development of practical recommendations for improving accounting and analytical support of assets' securitization. The essence of the concept ?asset securitization? has been clarified, its classification has been improved as well as business transactions, which are the objects of accounting reflection in the process of securitization of assets have been singled out. ?omplex organizational and methodical approach to accounting transactions for asset securitization for initiator as well as for issuer been developed by separation of components of the accounting policy, the development of primary documents for the relevant transactions as well as improving the accounting reflection of such transactions on accounts and in statements of the company. The necessity and the order of application of accounting outsourcing in the activity of SPV have been grounded.
Williams, Sarah J., and mikewood@deakin edu au. "The Definition and quantification of assets." Deakin University, 1995. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050915.142446.
Full textLimkriangkrai, Manapon. "An empirical investigation of asset-pricing models in Australia." University of Western Australia. Faculty of Business, 2007. http://theses.library.uwa.edu.au/adt-WU2007.0197.
Full textKanakriyah, Raed Muhammad. "The effect of asset impairment (IAS 36) in improving the quality of accounting information according to users' perspective : evidence from Jordan." Thesis, Durham University, 2013. http://etheses.dur.ac.uk/7290/.
Full textKäufer, Anke. "Übertragung finanzieller Vermögenswerte nach HGB und IAS 39 : Factoring, Pensionsgeschäfte und Wertpapierleihen im Vergleich /." Berlin : Erich Schmidt, 2009. http://d-nb.info/994856210/04.
Full textKim, Hoyoung. "The Effect of Political Uncertainty on Cost Structure Decisions." Kent State University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=kent1625822232437129.
Full textDupree, Lee. "Valuation Strategies for Small Businesses' Intangible Assets." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7135.
Full textMooney, John J. IV. "Adjusting the capital asset pricing model for the short-run with liquidity proxies, while accounting for denials and deceptions in financial markets." Thesis, Monterey, California: Naval Postgraduate School, 2014. http://hdl.handle.net/10945/41419.
Full textWilliam Sharpe's 1964 capital asset pricing model relies heavily on an accurate assessment of the asset's sensitivity to the broader market, termed _. By modifying the classic approach to incorporate liquidity of the asset, designated _', short-term return estimates may be improved. Specifically, in this research, the limit order book is used as a short-term proxy for liquidity assessments. Unfortunately, precise data were unavailable to test: however, detailed realistic examples are outlined in order to explore both rationale and critiques of the adjusted model. In light of the adjusted CAPM, modern market conditions, such as the rise in both high-frequency trading and alternative trading systems, are investigated to determine their impact on the model and asset pricing. Parallels can be drawn to appreciate these implementation obstacles under such information operation paradigms as denial, deception, and counterdeception. These topics, the protection of critical information from leakage, as well as the advancement and detection of deliberate misinformation, are increasingly critical for asset pricing. Furthermore, in response to these implementation obstacles, short-term asset pricing research is explored under both the efficient and adaptive market hypotheses. In conclusion, the thesis offers policy makers and regulators recommendations and considerations for the evolving financial landscape.
Alshabani, Waleed Mohammad. "An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3068/.
Full textNgwenze, Lizo Archibald. "Investigating the role of human resources in the implementation of the government immovable asset management act and its policy framework." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020653.
Full textФедорченко, О. Б. "Організація і методика обліку і аудиту наявності та руху основних засобів." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71442.
Full textIn the work the organization and methodology of accounting and auditing of availability and movement of fixed assets on the investigated enterprise are investigated. Full automation of the accounting process for the availability and movement of fixed assets has been carried out. The main objective is to study the theoretical and practical aspects of accounting and auditing of the availability and movement of fixed assets.
Martins, Vinicius Aversari. "Contribuição à avaliação do goodwill: depósitos estáveis, um ativo intangível." Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-08032004-170157/.
Full textThe main objective of the present work is to demonstrate that a part of the depository base of financial institutions that make use of (time and demand) deposits as a source of funding for their activities, which is identified by stable deposits, represents an intangible asset of the depositary institution. When its specific identification is possible, this intangible asset, which results from the stable deposits, explains a part of the goodwill of the depositary institution, considering that goodwill is a residual asset that mainly depends on the valuation of the company as a whole. As the value of goodwill is determined by the difference between the fair value of the entity as a whole, that is, as a unique asset in a going concern, and the algebraic sum of the fair values of the entitys identifiable net assets, to the extent that new assets are identified, which were not recorded before, the nature of goodwill is explained and its value attribution is enhanced. Hence, the identification of another intangible asset in the financial institutions implies the identification of new parts of the goodwill, which incorporated this intangible asset before the identification of the intangible asset, as well as the explanation of the economic nature of goodwill. To achieve this goal, the economic and accounting characteristics of assets, intangible assets and goodwill were compared to the economic and accounting characteristics of the stable deposits, which led to the conclusion that those deposits represent an intangible asset, which can be identified separately and can be registered in the accounting records. The accounting record of this intangible asset in the financial statements, which are used for publication, is only possible nowadays when the depositary institution has been the target of a purchase by another entity. In case this has not happened, the intangible asset can alternatively be used for management control. The present work also presents a real case of stable deposit valuation, so as to corroborate the possibility of identification and valuation of intangibles resulting from the stable deposits.
Rasolonjatovo, Hasina Jean Aimé. "La gestion du patrimoine dans l'administration publique : Cas de la commune suburbaine d’Ambohimanga Rova et de la commune rurale de Mahabo." Thesis, Poitiers, 2013. http://www.theses.fr/2013POIT4015/document.
Full textThe public asset management which recently adopted by public sector, consists in making decision, considered as optimal, about the acquisition, the maintenance, the operating and the disposition of fixed assets. To make those decisions, several management tools can be found like the fixed assets accounting. Those tools constitute the asset management system. It is what is marked on the research about the asset management. Our study is about the way in which those decisions are made on the level of two malagasy's municipalities: the suburban municipality of Ambohimanga Rova and the rural municipality of Mahabo. The analysis of several decisions implies the potential roles of those tools which does not stop only with the decision-making process but can also constitute elements of legitimation of political decisions
Feld, Klaus-Peter. "Abbildung konventioneller Asset Backed Securities-Transaktionen im IFRS-Abschluss - Anwendung und kritische Würdigung des Abgangs- und Abbildungskonzepts von IAS 39 und SIC-12 unter Berücksichtigung von Fortentwicklungsmöglichkeiten und Aspekten der Abschlussprüfung." [S.l. : s.n.], 2007. http://nbn-resolving.de/urn:nbn:de:bsz:289-vts-58186.
Full textGoodwin, J. D. "Audit judgments of revalued non-current assets." Lincoln University, 1994. http://hdl.handle.net/10182/1770.
Full textAkuh, Comfort G. "Small Retail Business Strategies to Detect and Prevent Employee Fraud." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4266.
Full textLiszbinski, Bianca Bigolin. "Implicações provocadas pela convergência às normas internacionais de contabilidade no reconhecimento de ativos intangíveis sob a perspectiva institucional: um estudo em empresas brasileiras de capital aberto." Universidade do Vale do Rio dos Sinos, 2013. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4197.
Full textMade available in DSpace on 2015-07-03T15:47:11Z (GMT). No. of bitstreams: 1 Bianca Bigolin Liszbinski.pdf: 876347 bytes, checksum: 5836d89e066298ce1384dcc337996725 (MD5) Previous issue date: 2013-07-30
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Este estudo teve por objetivo analisar as implicações provocadas pela adoção da normativa International Accounting Standard (IAS) 38 no reconhecimento contábil de ativos intangíveis em um grupo de empresas brasileiras, à luz da teoria institucional. Trata-se de estudo descritivo de evidências qualitativas e quantitativas que envolveu basicamente a consulta em demonstrações contábeis de uma amostra de cinquenta empresas classificadas no Índice Bovespa da BM&FBOVESPA. Optou-se em delimitar o estudo entre os anos de 2006 à 2012, visto que este espaço temporal compreende exercícios caracterizados pela antecedência à adoção da norma internacional de contabilidade relativa a intangíveis e exercícios com a institucionalização dessa nova normativa. A análise dos dados consistiu em duas fases principais. Primeiramente, verificaram-se os procedimentos adotados pelas empresas para o reconhecimento dos ativos intangíveis e a sua adequação aos padrões contábeis compulsórios que tangenciam este processo. Posteriormente, fez-se a identificação das classes de intangíveis reconhecidas no período e a sua respectiva valorização. Em geral, as evidências observadas demonstram que a implementação da nova matriz institucional sobre os intangíveis repercutiu nas práticas adotadas pelas empresas. O nível de conformidade aos padrões estabelecidos para o reconhecimento contábil dos ativos intangíveis passou de 32% no ano de 2006 para 84% no ano de 2012, demonstrando uma evolução na harmonização das práticas adotadas pelas empresas. Adicionalmente, embora não constatado aumento dos tipos de categorias reconhecidas após a institucionalização da nova normativa, identificou-se um significativo incremento na representatividade dos ativos intangíveis frente ao ativo total da amostra. Os valores médios contabilizados como intangíveis aumentaram 82% comparandose o período anterior e posterior à adoção desta norma.
This study aimed to analyze the implications caused by the adoption of the International Accounting Standard (IAS) 38 normative in accounting recognition of intangible assets in a group of Brazilian companies, guided by the institutional theory. It is a descriptive study of qualitative and quantitative evidences which involved basically the consult enquiry of financial statements of a fifty-company sample classified in the BM&FBOVESPA Bovespa Index. It was chosen to restrict the study from 2006 to 2012, since this period of time embraces exercises characterized by the adoption in advance of the international accounting related to intangibles and exercises with the institutionalization of this new normative. The data analysis consisted in two main phases. Primarily, the procedures adopted by the companies to the recognition of the intangible assets and its adaptation to the compulsory accounting standards which relates this process were verified. Subsequently, it was identified the classes of intangibles recognized in the period and its respective valuation. In general, the evidences observed show that the implementation of the new institutional matrix about the intangibles reflected on the practiced adopted by the companies. The level of compliance passed from 32% in 2006 to 84% in 2012, showing an evolution on the harmonization of the practices adopted by the companies. Furthermore, although a raise of kinds of categories recognized after the institutionalization of the new normative was not determined, a significant increase on the representativeness of the intangible assets facing the total asset of the sample was identified. The mean values counted as intangibles increased 82% comparing to the previous and subsequent periods to the adoption of this norm.