Thèses : « Accounting analysi »

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CERUTI, FRANCESCA. « Il settore estrattivo in Italia. Analisi e valutazione delle strategie competitive per lo sviluppo sostenibile ». Doctoral thesis, Università degli Studi di Milano-Bicocca, 2013. http://hdl.handle.net/10281/41871.

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This thesis deals with the strategic management in a particular Italian industry: the mining sector. It is proposed an integrated methodology to implement a competitive analysis to explore trends in the mining sector in terms of business strategies adopted and strategic groups existent. The methodology uses secondary sources to make an environmental analysis and an accounting one. This second type makes use of key performance indicators of the sector as well as highlights the distribution of firms throughout the country. The research provides also information from a questionnaire about production, management, competitiveness, internationalization, innovation, recycling and environmental sustainability of enterprises behavior. Through PCA - Principal Component Analysis some positioning maps were created to identify strategic groups on the basis of four latent variables: competitive advantages, goals, tools and future investments. The design of research aims to bring out not only the Italian mining industry profile, but also to delineate its lineages and possible developments.

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Bieker, Markus. « Ökonomische Analyse des Fair Value Accounting / ». Frankfurt Main [u.a.] : Lang, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014754802&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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陳炳文 et Ping-man Chan. « Environmental accounting with ISO 14000 ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B30497504.

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Chan, Ping-man. « Environmental accounting with ISO 14000 / ». Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18734637.

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Fuerte, Andres. « Accounting Scandals & ; Regulations : A Cost-Benefit Analysis ». Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/786.

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This purpose of this paper is to assess the effects of increased accounting regulations on financial reporting practices. Specifically, this paper provides an in-depth look into two specific regulations, The Sarbanes-Oxley Act of 2002 (SOX) and the Dodd-Frank Act of 2010. SOX was enacted as a result of the many accounting scandals that occurred in the late 1990s, and its main intention was to reduce the likelihood that fraud would occur by establishing additional oversight and increasing the number of regulations for public accounting firms. This paper examines the costs associated with specific provisions within SOX and the effects that they have on public companies. Ultimately, this paper finds that SOX imposes an unfair burden to smaller public companies. Secondly, this paper examines the effect that regulations in the 2010 Dodd-Frank Act had on the financial services industry. The 2008 financial crisis was caused by poor regulations of large financial institutions, which failed to prevent these institutions from engaging in behavior that would later have a negative impact on many Americans. In order to prevent this type of behavior from affecting the stability of the entire U.S. economy, Congress enacted the Dodd-Frank Act. Due to the recent enactment of this act, and because most of its provisions are still being implemented, this paper focuses on identifying and presenting valid arguments for and against some of the act’s most important provisions.

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Trombetta, Marco. « The economic analysis of accounting regulation : 3 essays ». Thesis, University of Oxford, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.302547.

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Vaideeswaran, Lakshmi. « Site analysis and optimisation accounting for process changes ». Thesis, University of Manchester, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.506648.

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Wolfe, Simon St John. « An economic analysis of financial institutions' accounting practice ». Thesis, University of Southampton, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243653.

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Remdahl, Johanna, et Lina Valingsten. « Big Bath Accounting : fenomenet kring avsättningar ». Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-19482.

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Traditionellt sätt har det varit svårt för forskare att dokumentera förekomsten ochomfattningen av manipulering av redovisningsmått. Big Bath Accounting är ett fenomen sominnebär att tveksamma redovisningsmetoder tillämpas i syfte att förvränga företagets verkligasituation, vilket ofta sker i samband med VD-byte och när företag redovisar ett för periodennegativt resultat. Intresset för ämnesvalet väcktes utifrån en tidigare studie om Big BathAccounting, som påvisade statistiska samband mellan nedskrivning av goodwill vid VD-byterespektive negativt resultat. I denna studie är syftet att utreda om statistiska sambandföreligger mellan företagets avsättningar vid VD-byte och negativt resultat enligt teorin BigBath Accounting. I studien undersöks inte alla avsättningar, utan endastomstruktureringsutgifter och övriga avsättningar, då de är svåra att kontrollera och utrymmekan finnas för kreativ tolkning. Studien avser att undersöka samtliga företag noterade påOMX Stockholmsbörs Large Cap, kreditinstitut exkluderas dock. Studien är av positivistiskoch kvantitativ karaktär. En statistisk analys har genomförts för att undersöka studiensuppställda hypoteser. Studiens insamlade data utgörs av sekundärdata, vilka hämtatselektroniskt från företagens årsredovisningar för åren 2001-2008. Det empiriska materialetutgör grund för de statistiska testerna i studiens analys. Den statistiska analysen påvisar etttydligt samband för mer frekventa avsättningar vid VD-byte och negativt resultat som inte ärslumpmässigt betingat. Vi kan med hänvisning till studiens tester påvisa statistiska belägg föratt fenomenet Big Bath Accounting förekommer.

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Graaf, Johan. « The Pursuit of Relevance : Studies on the Relationships between Accounting and Users ». Doctoral thesis, Stockholms universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-133275.

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Relevance has become one of the key priorities for accounting policy, and implies that accounting should have an impact on the economic decision-making of accounting users. Despite the increased importance given to users, however, little is known concerning the properties of such relevance in practice. Furthermore, the lack of insight into the practices of users has been mitigated with a theoretical perspective of decision-making which supports an insufficient understanding of how stock markets function and how accounting users behave. This dissertation contributes to the emerging interest in the sociology of financial analysis by following users in their pursuit of relevance. By theorising financial analysis as a social and institutional practice, this dissertation investigates not only how accounting is relevant but also how such relevance is influenced by the particular setting of accounting users. Furthermore, the understanding of relevance as located within the activities leading up to a decision is here extended by emphasising the continuous activities of users and therefore also the role of accounting in the management of their decisions. Based on in-depth field studies targeting the activities of (sell-side) equity research analysts and equity sales brokers, this dissertation presents four papers addressing different notions of accounting, users and relevance. Theoretical insights are drawn from sociology and include actor-network theory, dramaturgy and text-and-conversation-theory. The studies find that the organisation of the sell-side industry necessitates a use of accounting which accentuates the links between accounting, users and investments recommendations. This dissertation concludes that, in order to produce and sustain such links, relevance becomes (a) mediated by a variety of elements, (b) based on the production of differences, and (c) mutually constitutive for accounting and users.

At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 2: Manuscript. Paper 3: Manuscript. Paper 4: Manuscript.

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Irwin, Amanda. « Consumption-based accounting of biodiversity loss ». Thesis, The University of Sydney, 2022. https://hdl.handle.net/2123/29445.

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Biodiversity is critical to life on earth, yet projections show that loss of biodiversity, specifically the increase in species extinction risk, is likely to continue without significant intervention. Human activity is a key driver of this loss, with local, direct activity often induced by geographically distant consumption of goods and services. In order to reduce biodiversity loss, we need first to quantify it, then identify key actors implicated in the loss and finally, develop interventions which can successfully halt that loss. This work presents a methodology for consumption-based accounting of biodiversity loss by first introducing the ‘extinction-risk footprint’ and then demonstrating its application on three different scales. Leveraging both the power of input-output analysis and the comprehensive data curated in the International Union for Conservation of Nature’s Red List of Threatened Species, this extinction-risk footprint provides insights into the key locations and sectors of consumption which drive species extinction risk, facilitating the identification of interventions which can reduce this risk. The extinction-risk footprint introduced within this thesis, then applied in three different contexts, enables the assessment of biodiversity loss using the same methodology as that used to assess more mainstream environmental indicators such as carbon emissions. At a time when the post-2020 Global Biodiversity Framework is under development, the insights that this consumption-based accounting provides could be an important advance in supporting global conservation efforts.

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Jofre, Alegria Maria Paz. « Fighting Accounting Fraud through Forensic Analytics ». Thesis, The University of Sydney, 2017. http://hdl.handle.net/2123/17826.

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Accounting Fraud is one of the most harmful financial crimes as it often results in massive corporate collapses, commonly silenced by powerful high-status executives and managers. Accounting fraud represents a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Its catastrophic consequences expose how vulnerable and unprotected the community is in regards to this matter, since most damage is inflicted to investors, employees, customers and government. Accounting fraud is defined as the calculated misrepresentation of the financial statement information disclosed by a company in order to mislead stakeholders regarding the firm’s true financial position. Different fraudulent tricks can be used to commit accounting fraud, either direct manipulation of financial items or creative methods of accounting, hence the need for non-static regulatory interventions that take into account different fraudulent patterns. Accordingly, this study aims to identify signs of accounting fraud occurrence to be used to, first, identify companies that are more likely to be manipulating financial statement reports, and second, assist the task of examination within the riskier firms by evaluating relevant financial red-flags, as to efficiently recognise irregular accounting malpractices. To achieve this, a thorough forensic data analytic approach is proposed that includes all pertinent steps of a data-driven methodology. First, data collection and preparation is required to present pertinent information related to fraud offences and financial statements. The compiled sample of known fraudulent companies is identified considering all Accounting Series Releases and Accounting and Auditing Enforcement Releases issued by the U.S. Securities and Exchange Commission between 1990 and 2012, procedure that resulted in 1,594 fraud-year observations. Then, an in-depth financial ratio analysis is performed in order to evaluate publicly available financial statement data and to preserve only meaningful predictors of accounting fraud. In particular, two commonly used statistical approaches, including non-parametric hypothesis testing and correlation analysis, are proposed to assess significant differences between corrupted and genuine reports as well as to identify associations between the considered ratios. The selection of a smaller subset of explanatory variables is later reinforced by the implementation of a complete subset logistic regression methodology. Finally, statistical modelling of fraudulent and non-fraudulent instances is performed by implementing several machine learning methods. Classical classifiers are considered first as benchmark frameworks, including logistic regression and discriminant analysis. More complex techniques are implemented next based on decision trees bagging and boosting, including bagged trees, AdaBoost and random forests. In general, it can be said that a clear enhancement in the understanding of the fraud phenomenon is achieved by the implementation of financial ratio analysis, mainly due to the interesting exposure of distinctive characteristics of falsified reporting and the selection of meaningful ratios as predictors of accounting fraud, later validated using a combination of logistic regression models. Interestingly, using only significant explanatory variables leads to similar results obtained when no selection is performed. Furthermore, better performance is accomplished in some cases, which strongly evidences the convenience of employing less but significant information when detecting accounting fraud offences. Moreover, out-of-sample results suggest there is a great potential in detecting falsified accounting records through statistical modelling and analysis of publicly available accounting information. It has been shown good performance of classic models used as benchmark and better performance of more advanced methods, which supports the usefulness of machine learning models as they appropriately meet the criteria of accuracy, interpretability and cost-efficiency required for a successful detection methodology. This study contributes in the improvement of accounting fraud detection in several ways, including the collection of a comprehensive sample of fraud and non-fraud firms concerning all financial industries, an extensive analysis of financial information and significant differences between genuine and fraudulent reporting, selection of relevant predictors of accounting fraud, contingent analytical modelling for better differentiate between non-fraud and fraud cases, and identification of industry-specific indicators of falsified records. The proposed methodology can be easily used by public auditors and regulatory agencies in order to assess the likelihood of accounting fraud and to be adopted in combination with the experience and instinct of experts to lead to better examination of accounting reports. In addition, the proposed methodological framework could be of assistance to many other interested parties, such as investors, creditors, financial and economic analysts, the stock exchange, law firms and to the banking system, amongst others.

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Khattak, Sanober Hassan. « An exergy based method for resource accounting in factories ». Thesis, De Montfort University, 2016. http://hdl.handle.net/2086/12488.

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In the current global climate of declining fossil fuel reserves and due to the impact of industry on the natural environment, industrial sustainability is becoming ever more important. However, sustainability is quite a vague concept for many, and there are a range of interpretations of the word. If the resource efficiency of a factory is taken as a measure of its sustainability, then the concept becomes better defined and quantifiable. In order to analyse the resource efficiency of a factory and suggest improvements, all flows through the manufacturing system need to be modelled. However the factory is a complex environment, there is a wide variation in the quality levels of energy as well as the composition of material flows in the system. The research presented in this thesis shows how the thermodynamics-based concept of ‘exergy’ can be used to quantify the resource efficiency of a factory. The factory is considered an ‘integrated system’, meaning it is composed of the building and the production processes, both interacting with each other. This is supported by three case studies in different industries that demonstrate the practical application of the approach. A review of literature identified that it was appropriate to develop a novel approach that combined exergy analysis with the integrated view of the factory. Such an approach would allow a ‘holistic’ assessment of resource efficiency for different technology options possibly employable. The development of the approach and its illustration through practical case studies is the main contribution of the work presented. Three case studies, when viewed together, illustrate all aspects of the novel exergy based resource accounting approach. The first case study is that of an engine production line, in which the resource efficiency of this part of the factory is analysed for different energy system options relating to heating ventilation and air conditioning. Firstly, the baseline is compared with the use of a solar photovoltaic array to generate electricity, and then a heat recovery unit is considered. Finally, both of these options were used together, and here it is found that the non-renewable exergy supply and exergy destruction are reduced by 51.6% and 49.2% respectively. The second case study is that of a jaggery (a sugar substitute) production line. The exergy efficiency of the process is calculated based on varying the operating temperature of the jaggery furnace. The case study describes the modelling of al flows through the jaggery process in terms of exergy. Since this is the first example of an exergy analysis of a jaggery process, it can be considered a minor contribution of the work. An imaginary secondary process that could utilize the waste heat from the jaggery process is considered in order to illustrate the application of the approach to industrial symbiosis. The non-renewable exergy supply and exergy destruction are determined for the baseline and the alternative option. The goal of this case study is not to present a thermally optimized design; rather it illustrates how the exergy concept can be used to assess the impact of changes to individual process operations on the overall efficiency in industrial symbiosis. When considering natural resource consumption in manufacturing, accounting for clean water consumption is increasingly important. Therefore, a holistic methodology for resource accounting in factories must be able to account for water efficiency as well. The third case study is that of a food production facility where the water supply and effluent are modelled in terms of exergy. A review of relevant literature shows that previously, the exergy content of only natural water bodies and urban wastewater had been quantified. To the author’s knowledge, this is the first example of applying this methodology of modelling water flows in a manufacturing context. The results show that due to a high amount of organic content in food process effluent, there is significant recoverable exergy in it. Therefore, a hypothetical water treatment process was assumed to estimate the possible savings in exergy consumption. The results show that at least a net 4.1% savings in terms of exergy could be possible if anaerobic digestion water treatment was employed. This result can be significant for the UK since the food sector forms a significant portion of the industry in the country. Towards the end of the thesis, a qualitative study is also presented that aims to evaluate the practical utility of the approach for the industry. A mixed method approach was used to acquire data from experts in the field and analyse their responses. The exergy based resource accounting method developed in this thesis was first presented to them before acquiring the responses. A unanimous view emerged that the developed exergy based factory resource accounting methodology has good potential to benefit industrial sustainability. However, they also agreed that exergy was too complex a concept to be currently widely applied in practice. To this effect, measures that could help overcome this barrier to its practical application were presented which form part of future work.

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Sarker, Nivedita, et Chouzouris Georgios Koilakos. « A Comparative Analysis between Traditional Accounting and Human Resources Accounting (HRA) Practices on HRManagerial Decision-Making Process ». Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185004.

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Human resource accounting is a concept that was created to deal with the problem of the measurement of the value of human capital. This concept can be very influential for many different human resource practices. This concept is of the utmost importance as it deals with one of the biggest problems within the sectors of accounting and human resources, the constant seeking of an acceptable way of acknowledging human capital in the financial statements as an asset and not as an expense. The skills and knowledge that people can bring into a company are vital for its prosperity and yet no realized. Hereby identifying the similarities and differences in the decision-making factors of HR managers between traditional accounting and human resources accounting (HRA) focused organizations, we want to examine the perceptions of managers who work under both types of organizations. Therefore, the research question we have formulated is the following: What are the similarities and differences between the decision-making processes of HR managers of Traditional accounting and Human Resource Accounting focused organizations? The field of HRA is not new. It is approximately 70 years old, but progress in it has stopped for a while now. The problem besides that is that it is not accepted by international accounting principles. However, nowadays more and more companies try to find a way to allow them to use HRA. In this paper, we have managed to interview HR managers that are currently working under HRA or traditional accounting practices. We selected HR practices in which HRA can have a strong influence so that we can understand and examine how it influences the decision-making process of the managers. The choice of Patterson´s model was based on the fact that it contains four HR practices (recruitment and selection, training and development, retention and turnover, and performance management), in which HRA has a strong influence. Overall, our findings showed us that when it comes to recruitment & selection, and retention & turnover there are more differences between HRA-focused and traditional accounting-focused organizations than in the practices of training & development and performance management. The main difference in recruitment and selection is that HRA-focused organizations make decisions based on measuring the total cost and value of their resources; in training and development the main difference is that HRA-focused organizations calculate the cost of learning by HRA; in retention and turnover, the main difference is that HRA focused organizations can calculate and forecast all cost have already spent and need to spend for replacement an employee, and finally in the performance management the main difference is that HRA focused organizations take into serious consideration the job level of their employees in contrast to traditional accounting focused ones. This offered us the chance to develop a suggested framework. It is based on Patterson’s model but also includes our findings. Finally, we believe that this paper has the possibility to contribute in many different ways. For example, it can be used as a manual from HR managers in order to help them see and understand the differences and similarities between HRA and traditional accounting and extensively manage to focus on the important factors for each respective practice. Moreover, the findings could contribute to the general evolution of HRA, as this paper is one of the few that have approached the HRA concept via qualitative research.

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Sturgill, Olivia. « An Analysis of Robotic Process Automation for Accountants ». Digital Commons @ East Tennessee State University, 2020. https://dc.etsu.edu/honors/638.

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The objective of this thesis paper is to answer the question: is robotic process automation efficient/beneficial and should accountants consider its implementation? For accountants, robotic process automation is a software that “perform[s] tasks such as processing sales and financial transactions, managing data, communicating between different systems, and access management, as well as monitoring and reporting” (Seasongood, 2016). In order to determine whether or not RPA should be implemented, a survey was found that had over 500 responses from varying companies currently using RPA. A statistical analysis will be performed in order to determine if any statistical significances exist between questions (both the benefits and challenges of RPA), by countries, by employee sizes, and by business functions. Based on the results, a conclusion will be provided on RPA’s implementation into the accounting field.

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Ali, Kim Ehab Shelbaya. « Fundamental analysis and relative valuation multiples : a determination of value drivers and development of a value model for the US and UK markets ». Thesis, University of Portsmouth, 2014. https://researchportal.port.ac.uk/portal/en/theses/fundamental-analysis-and-relative-valuation-multiples(2c97108f-4e33-4477-aa00-91609a8aefeb).html.

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The main objective of this study was to develop an algorithmic financial model to determine and examine the characteristics of key value drivers, earnings, net income, EBITDA, sales, and book value, that formulate the value aspects of a company to compute raw value multiples using multi-linear regression analyses of scaled value driver, Price-to-Earnings (PE), Price-to-Net_Income (PX_Earn_Com), Price-to-EBITDA (PEBITDA), Price-to-Sales (PS), and Price-to-Book (PB), against a comprehensive list of independent proxy variables. The resulting spectrum of raw value multiples is utilised in further computation that encompass the triangulation of the spectrum raw value multiples in a weighted process based on the adjusted coefficient of determination measurement, which would synthesise a raw market share price of the company (Adj. Vs_PX) comparable to Bloomberg-based share prices (PX). Effectively, the multi-linear regressive algorithmic financial model would be used for assessing market value signalling a buy or sell based on the position of synthesised market share price relative to current market share prices. The amalgamated data sample for this study comprises of the market indices representing the Anglo-Saxon and European markets, namely the FTSE-All-Share (ASX) of UK, S&P 500 (SPX) of the USA and STOXX Europe 600 (SXXP) of Europe with a data availability ranging from 2001 to 2011 obtained from Bloomberg. The main objective was successfully completed by the analysis of 170 regression models based on 5 scaled dependent variables regressed against 56 independent proxy variables for 8,851 company-years out of 14,340 company-years representing the 3 market indices, ASX, SPX, and SXXP. The descriptive statistics measures of the computed raw value multiples and share prices relative to the Bloomberg-based values have overall generated robust and significant results. Generally reflecting a low standard error, consistent standard deviation and yielding sample means that are very similar. Relating the computed raw value multiples of PE, PX_Earn_Com, PEBITDA, PS, and PB, against the respective Bloomberg-based multiples has mostly shown similar company values for ASX and SPX, signifying that the listed companies are efficiently valued. Whereas for the companies listed on the SXXP index, the results highlighted that there were differences in values observed between the synthesised raw multiples and the Bloomberg-based multiples, implying that companies are either over-valued or under-valued. Overall the corresponding PS and PB multiples displayed the most consistent and explanatorily significant results compared to the three earnings multiples. However, the observed discrepancies in the synthesised values relative to the Bloomberg-based values would mostly be offset collectively between PE, PX_Earn_Com, and PEBITDA, thus presenting consistent and significant results. This study concludes that the cross-sectional relative valuation analysis of any fully-listed company in the Anglo-Saxon and European markets in an identical process to be achievable. Hence, the process of valuation analysis using independent proxy variables can be standardised for the Anglo-Saxon and European markets and the triangulation of value multiples to synthesise comparable market share prices. The various aspects of the methodologies applied are founded on multi-linear regression analysis and relative valuation using a standardised database for all the data obtained from the three market indices: ASX, SPX, and SXXP. Thus, the multi-linear regressive algorithmic financial model is capable of computing cross-sectional valuation, as well as cross-market valuation for any fully-listed company, to compute value multiples that can be triangulated to synthesise respective share prices premised on standardised proxy variables.

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Lönn, David. « Robust design : Accounting for uncertainties in engineering ». Licentiate thesis, Linköping University, Linköping University, Department of Management and Engineering, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-15479.

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This thesis concerns optimization of structures considering various uncertainties. The overall objective is to find methods to create solutions that are optimal both in the sense of handling the typical load case and minimising the variability of the response, i.e. robust optimal designs.

Traditionally optimized structures may show a tendency of being sensitive to small perturbations in the design or loading conditions, which of course are inevitable. To create robust designs, it is necessary to account for all conceivable variations (or at least the influencing ones) in the design process.

The thesis is divided in two parts. The first part serves as a theoretical background to the second part, the two appended articles. This first part includes the concept of robust design, basic statistics, optimization theory and meta modelling.

The first appended paper is an application of existing methods on a large industrial example problem. A sensitivity analysis is performed on a Scania truck cab subjected to impact loading in order to identify the most influencing variables on the crash responses.

The second paper presents a new method that may be used in robust optimizations, that is, optimizations that account for variations and uncertainties. The method is demonstrated on both an analytical example and a Finite Element example of an aluminium extrusion subjected to axial crushing.

ROBDES

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MacDonald, Laura Darlene. « Innovation in management accounting systems, a dual core analysis ». Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0002/NQ42957.pdf.

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CÌ§uÌˆruÌˆk, Turgut. « An analysis of factors influencing accounting disclosure in Turkey ». Thesis, University of Exeter, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288000.

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Hill, Thomas Michael. « Accounting for intimacy troubles : sociological analysis and vernacular discourse ». Thesis, Durham University, 2004. http://etheses.dur.ac.uk/3075/.

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Intimate relations are one of the most analysed aspects of human experience, and sociological interest in this topic has been sustained throughout the history of the discipline. This thesis begins with an analysis of existing sociological claims about intimate relations. It is suggested that these theoretical claims have largely coalesced around the issues of (a) the 'essential basis' of intimacy, and / or (b) the social and historical contexts in which such relationships are enacted. In contradistinction to academic psychology, sociological accounts have typically afforded intimacy troubles a supra-personal quality i.e. as arising from either the contradictory or dualistic nature of intimacy itself, or as a consequence of wider structural changes in specific social and historical locations. However, in making these theoretical claims, sociologists have typically muted or transformed vernacular voices. This study has attempted to identify and analyse a series of vernacular accounts of such intimacy troubles by means of a hybrid of ‘normal science' methodology (Lynch; 1993), and discourse analysis (Potter and Wetherell, 1987; Edwards and Potter, 1992). The data for this analysis comprises instances of Internet communications made over a three-year period within one 'on-line community' (www.divorce-online.co.uk). Three overarching, and highly integrated themes pervaded the exchanges on this Internet site: (a) 'reputation work', (b) the construction of ‘heroic' identities, and (c) a concern with 'moral proceduralism'. It is suggested that these findings carry differentiating and therapeutic implications for existing sociologies of intimacy troubles. The thesis concludes by advocating a turn away from the familiar sociological tendency for abstract theorising in favour of the close analysis of lay accounting for these matters.

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Poda, Esmeralda <1990&gt. « Analysis on effects of sustainability accounting in the market ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/7245.

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Bialostozky, Jacques. « Analysis and Empirical Testing of Income Smoothing Using Discretionary Accounting Changes ». Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1615.

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One way to smooth earnings is to use accounting changes. This paper focuses on discretionary accounting changes as the smoothing device used by firms. This paper tests for smoothing behavior as a function of incentives. The association between the smoothing behavior displayed within a sample of firms and firm-specific explanatory variables is examined.

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Shelton, Austin M. « Analysis of Capabilities Attributed to the Fraud Diamond ». Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/213.

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In the thesis “Analysis of Capabilities Attributed to the Fraud Diamond” research was conducted on fraud and what it takes for a person to commit fraud. The focus of this study was on one aspect of the person committing fraud, the capabilities aspect. This aspect is rather new in the accounting world, being first introduced in 2004. There was an analysis conducted on the six attributes of capabilities. The six attributes went through statistical testing. This testing was to determine whether there are significant differences between the attributes. Based on the results of the testing, recommendations were given. These recommendations were directed towards companies and managers of the companies based on the attributes.

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Zha, Jenny. « Voluntary Disclosure of Strategic Alternatives| A Cost-Benefit Analysis ». Thesis, University of California, Berkeley, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10151008.

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This dissertation studies a firm’s decision to voluntarily disclose that it is seeking “strategic alternatives,” effectively setting out to explore the potential sale or merger of the company. Firms appear to use these voluntary disclosures to maximize shareholder value and credibly convey private information. Voluntary disclosures of strategic alternatives are associated with a three-day return of +5.8 percent on average. Compared to an entropy-balanced control group with similar characteristics in expectation, disclosing firms that are subsequently acquired experience positive abnormal takeover returns (reflecting benefits from a more favorable sale process and improved information), whereas disclosing firms that are not subsequently acquired experience negative abnormal returns (reflecting costs from more dysfunction). The existence of economically significant costs and benefits is consistent with a general voluntary disclosure framework resulting in a threshold equilibrium. The decision to seek strategic alternatives appears to be prompted by poor performance, poor information environment, and the presence of corporate governance catalysts, namely, blockholders, activists, and golden parachutes.

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Smith, Brian Ashley. « An analysis of changes in liquidity around share splits ». Master's thesis, University of Cape Town, 1997. http://hdl.handle.net/11427/17535.

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Bibliography: pages [91]-95.
Surveys of U.S. market participants reveal a belief that liquidity improves following a share split. Contrary to this, empirical studies on U.S. markets generally conclude that liquidity worsens. These contradictory views have as yet not been reconciled. Furthermore, there is little evidence as to the charge of liquidity on the Johannesburg Stock Exchange ("the JSE"). The primary objective of this study is to understand how liquidity, as measured by trading volumes, changes around a share split on the JSE. The study also seeks to gain a more precise understanding of the nature of any change in liquidity in order that it may be related to the effect that a split has on volatility and returns. Twenty-three share splits were selected from the period between December 1990 and June 1996. These splits were screened to ensure that no contemporaneous events were present which may have influenced the results. Five study periods were then defined around each split.

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Perkins, Alexander H. « Accounting Conservatism and the Prediction of Corporate Bankruptcy ». Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/711.

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This paper examines the relationship between the accounting conservatism construct and the prediction of corporate bankruptcy. Prior research has explored the link between accounting quality and bankruptcy prediction, but it has not examined the relationship between accounting conservatism and bankruptcy prediction. This study hypothesizes that the inclusion of conservatism metrics in the bankruptcy hazard model estimation process should have an incremental effect on the predictive ability of bankruptcy hazard models. This paper finds that the inclusion of conservatism metrics does enhance the predictive power of bankruptcy hazard models for certain subgroups of a population partitioned on the basis of accounting conservatism metrics.

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Tietz, Wendy M. « The Representation of Gender in Introductory Accounting Textbooks ». Kent State University / OhioLINK, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=kent1173483294.

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Wood, Richard, Konstantin Stadler, Tatyana Bulavskaya, Franz Stephan Lutter, Stefan Giljum, Koning Arjan de, Jeroen Kuenen et al. « Global Sustainability Accounting - Developing EXIOBASE for Multi-Regional Footprint Analysis ». MDPI AG, 2014. http://dx.doi.org/10.3390/su7010138.

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Measuring progress towards sustainable development requires appropriate frameworks and databases. The System of Environmental-Economic Accounts (SEEA) is undergoing continuous refinement with these objectives in mind. In SEEA, there is a need for databases to encompass the global dimension of societal metabolism. In this paper, we focus on the latest effort to construct a global multi-regional input-output database (EXIOBASE) with a focus on environmentally relevant activities. The database and its broader analytical framework allows for the as yet most detailed insight into the production-related impacts and "footprints" of our consumption. We explore the methods used to arrive at the database, and some key relationships extracted from the database.

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Pedwell, Kathryn. « Influence of accounting on tax court decisions, an empirical analysis ». Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0026/NQ49529.pdf.

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Горобченко, Денис Володимирович, Денис Владимирович Горобченко et Denys Volodymyrovych Horobchenko. « Cost-benefit analysis : uncertainty in discount models and environmental accounting ». Thesis, Видавництво СумДУ, 2006. http://essuir.sumdu.edu.ua/handle/123456789/8441.

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Abdul-Rahim, Hassan M. « An Analysis of Corporate Accounting and Reporting Practices in Bahrain ». Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278500/.

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The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that the desire for international legitimacy creates incentives for developing nation to adopt Western financial reporting practices. Bahrain provided an excellent environment in which to examine the two explanations since its public and closed corporations have similar economic characteristics. Only public corporations are legally required to publish financial reports. I posited that public corporations would try to gain legitimacy for their published reports by adopting Western standards, while closed corporations would not have a similar incentive. I used an interpretive framework to analyze the Bahrain socioeconomic environment and to examine the general financial reporting practices of Bahraini corporations. I found that closed corporations provided data responsive to the Bahraini environment. Public corporations, however, adopted International Accounting Standards. My analysis supported prior researchers7 findings that colonialism, the need for international legitimacy, and international audit firms were important factors in gaining acceptance for Western accounting practices. The adoption of Western financial reporting practices may be dysfunctional to a developing nation like Bahrain if these practices do not provide relevant information about corporate performance. Therefore, Bahrain, as well as other developing countries, needs to proceed cautiously before adopting Western corporate reporting practices.

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Haldorson, Karl, Björn Karnerfors et Sebastian Sandberg. « Big Bath Accounting : En studie om ledningens beteende ». Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-18511.

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Strategin Big Bath Accounting betecknar situationer då VD upprättar externredovisning efter förutbestämda mål och medvetet ändrar företagetsredovisningsmetoder. Artiklar som ifrågasätter företags externa redovisningförekommer regelbundet i svensk affärspress. Journalister diskuterar med storskepsis sanningen kring vissa börsbolags redovisade resultat. Uppsatsen syftartill att undersöka om denna strategi förekommer bland företag påStockholmsbörsen. Big Bath Accounting operationaliseras i denna studie tillnedskrivning av goodwill vid VD-byte eller vid negativt resultat. Studiengenomförs med ett positivistiskt angreppssätt och genom en hypotetisk-deduktivmetodologi undersöks de för studien fyra uppställda hypoteserna. Empirisktmaterial utgörs av årsredovisningar för perioden 2001-2006. Studiens analysvisar tydliga statistiska samband mellan nedskrivning av goodwill vid VD-byterespektive negativt resultat. De resultat som erhålls genom statistisk analysstyrker den teori som finns för området angående kreativ redovisning.
Uppsatsnivå: C

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Vollmers, Gloria Lucey. « An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950 ». Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278221/.

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This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.

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Chai, Sian H. « Too Few To Fail : An Analysis of Ethics in the Audit Industry ». Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1105.

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Currently, the Big Four accounting firms – PwC, EY, Deloitte, and KPMG – dominate the audit oligopoly. Many have raised the question: “Are the Big Four too big or too few to fail?” This paper looks at the history leading up to the establishment of the Big Four, cases since the fall of Arthur Andersen, and empirical evidence on the probability of a Big Four failure to conclude that it is not likely for a Big Four to fail under current circumstances. However, if the Big Four are truly too few to fail, it raises problems of moral hazard in the industry. This paper explores the inclination of the Big Four towards moral hazard by examining the reasons auditors might be less inclined to act in the best interest of financial statement users. In exploring solutions, this paper finds that the best way to ensure auditor’s act in the interest of public investors is to align their financial incentives with independent third parties rather than management or board members.

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Waqas, M. (Mohammad). « Determinants of audit fees :analysis of legal systems & ; macro-economic determinants ». Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201811072988.

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This research investigates the effect of macro-economic factors on audit fees in two distinctive communal arrangements which is an addition to the limited amount of literature related to this topic. Auditee and auditor characteristics related variables have been a part of several audit fee research studies unlike the macro-economic variables which are diverse in different settings, for which we wanted to test their effect on the audit remuneration. Following the footsteps of Leuz et al. (2003), investor rights, development of financial markets, concentration of ownership, legal enforcement and level of disclosure are all tested in two cross-country settings by generating one variable called cluster defining the macro-economic characteristics. Considering La Porta et al., (1998), Taylor & Simon (1999), Francis, Khurana, & Pereira (2001), Leuz at al., (2003) Vlek (2008) and Zhan (2012), we assumed that due to the aforementioned characteristics being stronger in common law countries causes the auditors to charge a higher fee. Moreover, it is also hypothesized that auditee and auditor related characteristics maintain a positive relationship when regressed with audit fees, as done in earlier studies. This research takes 2027 firm-year observations listed on both the German and UK stock exchanges from 2010–2016 (specifically those observations for which the audit fee data was represented). The outcome after truncating and conducting a regression analysis clearly showed an influence on audit fees, supporting the previous research studies that distinct common law arrangement causes an upward effect on the audit fees. Lower investor protection laws, level of disclosure, legal enforcement, less developed financial markets and higher concentration of ownership are all associated with code law setting. In addition, an interaction term was formed between leverage and size of the firm, based on an assumption that companies having a bigger brand name, more presence and a higher performance rate around the world can easily obtain financial debt, whether equity related or from banks which does not hold true, showing a negative impact on the audit fees.

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Lim, Seongyeon. « Essays in financial economics mental accounting and selling decisions of individual investors ; analysts' reputational concerns and underreaction to public news / ». Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1058811557.

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Thesis (Ph. D.)--Ohio State University, 2004.
Document formatted into pages; contains 106 p. Includes bibliographical references. Abstract available online via OhioLINK's ETD Center; full text release delayed at author's request until 2005 July 29.

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Kane, Gregory D. « Accounting data and stock returns across business-cycle associated valuation change periods ». Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-07282008-134006/.

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Song, Minsup. « Earning predictability and heterogeneity in analyst forecasts ». Related electronic resource : Current Research at SU : database of SU dissertations, recent titles available full text, 2005. http://wwwlib.umi.com/cr/syr/main.

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Inglis, Robert Michael, et Robert inglis@rmit edu au. « Management Accounting and Market Orientation : A Product-level Case-study Analysis ». RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080724.102053.

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Over the past two decades, research in both the management accounting and marketing disciplines has reported insightful developments, theoretically and empirically, in which both are implicated, yet research into the interface between the two disciplines remains relatively unexplored. In the management accounting literature, a strategically-orientated approach has evolved in which customers, customer satisfaction, customer value and competitive positioning have developed as key management themes requiring a re-evaluation of the existing management accounting information for decision-making. In marketing, research on ï¿½market orientationï¿½, has emphasised similar and interrelated themes of customers, competitors, and the interfunctional coordination of organisational activities in the creation of customer value and the ascertainment and calculation of profits. Taking market orientation as a point of departure, in this thesis a conceptual framework is developed which reflects the theoretical links between management accounting and market orientation at a product decision-making level. The undertaking of two in-depth organisational case studies is reported in which market orientation and management accounting for each functional area is analysed and discussed. A greater functional and organisational emphasis on customersï¿½ vis-ï¿½-vis competitors was found as was an emphasis on informal means of information communication and coordination between functional areas. Despite consistent cross-functional understanding of customersï¿½ product-attribute needs in both case studies, the findings indicate the use of ï¿½traditionalï¿½ accounting information for product-level decision-making and an absence of market-orientated accounting information. Exploration and description of the industry and organisational context in both case studies provides an insight into several factors - formality, strategic orientation, organisational structural costs and resource capability ï¿½ that appear to influence market orientation and the adoption of market-orientated accounting for product decision-making.

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Faal, Ebrima A. « An analysis of economic & ; social accounting prices in the Gambia / ». Thesis, McGill University, 1989. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=61851.

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Moeschler, Matthias [Verfasser]. « Cost Accounting in Germany and Japan : A Comparative Analysis / Matthias Moeschler ». Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2012. http://d-nb.info/1042416168/34.

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Amin, Keval. « Audit Pricing and Strategic Group Analysis in the Public Accounting Industry ». Diss., Temple University Libraries, 2014. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/282819.

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Business Administration/Accounting
Ph.D.
Empirical analysis of the public accounting industry has been considerably limited due to lack of data availability. This dissertation proposal leverages a unique dataset of public accounting firms in Korea ranging from 1997 to 2011 to examine the industry's strategic groups and pricing decisions in light of considerable economic forces in a changing environment. I draw upon the theory of strategic groups (Hunt 1972; Caves and Porter 1977; Porter 1980) to distinctly identify strategic groups within the public accounting industry and how group membership explains performance differences. Further, I augment traditional audit fee models (Ferguson et al. 2003, Chaney et al. 2004, and Francis et al. 2005) by incorporating strategic group analysis to show that the relationships between audit fee determinants and audit fees are moderated by auditor strategic group membership.
Temple University--Theses

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Bachvarov, Boris Lyobomirov. « Analysis of the financial accounting sties on the World Wide Web ». Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FBachvarov.pdf.

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Ferdous, Lutfa Tilat. « An empirical analysis of accounting errors and audit quality in Australia ». Thesis, The University of Sydney, 2014. http://hdl.handle.net/2123/13315.

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This research investigates the nature of and reasons for earnings restatement. It expands the accounting literature in relation to whether audit quality is associated with the occurrence of earnings restatement arising from accounting errors following the adoption of the International Financial Reporting Standards (IFRS). The Australian Accounting Standards Board (AASB) required adoption by all Australian firms of the Australian equivalents to the International Financial Reporting Standards (A-IFRS) from 1 January, 2005. Accordingly, all listed firms issued their financial statements following the AIFRS from 31 December, 2005. For this study, the total sample is 266 Australian firms from among the firms listed on the Standard & Poor/Australian Securities Exchange (S&P/ASX) 300 Index. Daske et al. (2008) suggest that the application of the IFRS has enhanced financial reporting quality and investors’ benefit. This study contributes to the “cost” side of the IFRS in the earnings restatement context which has not been adequately addressed in the accounting literature. This current study has employed five hypotheses that are related to industry specialisation, accounting expertise, auditor tenure, auditor switching and audit committee meeting frequency which are derived from prior research, and three complementary theories: specialisation (Smith, 1776), experiential learning (Kolb, 1971) and the learning curve, (Ebbinghaus, 1885). From the current research, significant findings are drawn on the characteristics of earning restatement and error firms. Research has found that total of 31 accounting errors from a total of 75 restatements of which 60% are considered as earnings overstated. The results of the univariate analysis are aligned with the logistic regression output to some extent (with the exception of audit partner industry specialisation and audit committee meeting frequency). This research has found that audit committee meeting frequency; audit partner industry specialisation, audit partner long tenure, Big 4 audit firm, board independence, and company age are negatively associated with accounting errors, whereas audit partner switch is positively associated with accounting errors. Accounting expertise of an audit committee member does not show any significance either the logistic regression or the univariate analysis. In addition, the mean difference of Big 4 audit firm, board independence, price-to-book value, audit partners short tenure, audit partners switch and audit firm switch are reported as significant. Overall, this research contributes to the corporate governance characteristics of Australian firms: these findings seek to boost these firms’ performance as well as strengthening the weaker performance of corporate governance mechanisms that may cause of accounting errors and irregularities.

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See, Hui Fang Jean-Marie. « A person-organisation fit analysis of work and work-family values : a comparison of final year accounting students and accounting professionals / ». Title page, abstract and table of contents only, 2004. http://web4.library.adelaide.edu.au/theses/09C/09cs4511.pdf.

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Theodore, Bethany. « An analysis of the obstacles of culture, government, and lack of support for International Accounting Standards ». Lynchburg, Va. : Liberty University, 2007. http://digitalcommons.liberty.edu.

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Von, Hase Niels Nikolaus. « A study of the disclosure policy effect on information asymmetry and analyst behaviour in South Africa ». Master's thesis, University of Cape Town, 2005. http://hdl.handle.net/11427/5621.

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Andersch, Adrienn. « Lean Implementation and the Role of Lean Accounting in the Transportation Equipment Manufacturing Industry ». Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/50850.

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Implementing Lean in the United States transportation equipment manufacturing industry holds the promise for improvements in, among other things, productivity, quality, and innovation, resulting in more competitive success and profits. Although Lean has been applied throughout the industry with noted success, there have been some difficulties in demonstrating the financial benefits derived from Lean initiatives. Most of the evidence supporting a positive relationship between Lean implementation and improved financial performance is anecdotal. As companies have become more proficient in carrying out Lean initiatives in manufacturing, they have extended Lean ideas to other parts of their organization and throughout the entire supply chain. Nowadays, it is widely recognized that a holistic, enterprise-wide view is critical to obtain the potential benefits of a Lean transformation. However, Lean transformations are often undertaken without consideration of supporting functions such as accounting and finance. Lean transformation in accounting and finance should be run in the same way as it is in the manufacturing environment by decreasing reporting cycle time, improving transaction processing accuracy, eliminating unnecessary transaction processing, changing product costing procedures, and financial reporting among many other things, but there is limited empirical evidence of that happening. To address these shortcomings, this research focuses on three areas. First, this study aims to evaluate transportation equipment manufacturing facilities in respect to their operational and financial performance. Second, this study aims to investigate the extent of Lean implementation of a given operation in respect to leadership, manufacturing, accounting and finance, and supplier and customer relationship and correlate these results to their performance. Finally, this study aims to further examine the contextual characteristics of companies that successfully aligned their systems with Lean. A mixed-mode survey, addressed to a subset of the United States transportation equipment manufacturing industry, asked questions pertinent to companies' Lean transformation efforts, performance, and general characteristics. During the four months long survey period, a total of 69 valid responses were received, for a response rate of 3.78 percent. From the 69 valid responses, 8 responses were eliminated due to containing more than 20 percent missing values. Multiple imputation procedure was applied to handle remaining missing values in the dataset. Before testing study hypotheses, scale reliability and construct validity tests were run to decide whether a particular survey item should be retained in further analysis. Study hypotheses were then tested using profile deviation analysis, multiple regression analysis, and hierarchical regression analysis. When the level of Lean implementation and performance relationship was investigated using a multiple regression analysis, results did not show any evidence that the higher level of Lean implementation along four business dimensions (leadership, manufacturing, accounting and finance, and supplier and customer relationship) of transportation equipment manufacturing facilities positively influences their operational and financial performance. However, it was revealed that the higher level of Lean implementation in transportation equipment manufacturing facilities' manufacturing dimension resulted in better quality performance as measured by first-time through, inbound quality, and outbound quality. When the same relationship was investigated using a profile deviation analysis, results were identical. When the level of Lean implementation in accounting and finance and its relationship with performance was investigated using a single regression analysis, results showed that the higher level of Lean implementation in transportation equipment manufacturing facilities' accounting and finance dimension has a positive effect on accounting performance and on operational performance (e.g., on time-based performance and delivery-based performance), but no effect on financial performance. When the same relationship was investigated using a profile deviation analysis, results were different by showing no relationship between the level of Lean implementation in transportation equipment manufacturing facilities' accounting and finance dimension and accounting, operational, and financial performance. Lastly, the effect of contextual variables (e.g., industry segment, location, annual sales volume, and unionization) on performance, the level of Lean implementation, and the performance -- Lean implementation relationship was investigated using hierarchical regression. Results showed that transportation equipment manufacturing facilities' performance is influenced by annual sales volume. Their level of Lean implementation in the accounting and finance dimension is influenced by location, while their performance -- Lean implementation in the accounting and finance dimension relationship is influenced by industry segment.
Ph. D.

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Windeck, Dorthe [Verfasser]. « Managers´ views on management accounting : an in-depth analysis of management accounting practices and the role of the business partner / Dorthe Windeck ». Vallendar : WHU - Otto Beisheim School of Management, 2013. http://d-nb.info/1043849106/34.

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Levett, Peter. « An analysis into the hedging effectiveness and efficiency of the share index futures market in South Africa ». Master's thesis, University of Cape Town, 1992. http://hdl.handle.net/11427/17344.

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Bibliography: pages 209-219.
There has been much written on the ability of futures to reduce risk thereby hedging against potential market declines. However, the effect on return has been largely overlooked. This study investigates the risk and return effectiveness of hedging and hedging strategies using share index futures (SIF) market in South Africa. The empirical analysis is based on actual market data applied in terms of the most prominent hedging strategies, namely the traditional, minimum-variance, beta and Howard & D'Antonio (H&D) strategies. As hedging effectiveness is dependent on market efficiency, an analysis of the pricing efficiency of the South African market is performed with reference to the cost-of-carry valuation model and arbitrage pricing techniques. The results overwhelmingly indicate that the minimum-variance hedge strategy is the most optimal of the four strategies in terms of both risk and return. The beta hedge performed badly in terms of both risk and return (even worse than the naive traditional hedge strategy) and often led to overhedging. The beta strategy is not considered appropriate as an estimate of the minimum-variance hedge ratio in the South African situation because the futures price fluctuates significantly more than the spot index resulting in overstated hedge ratios.

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