Rozprawy doktorskie: „Corporate profits”

1

Zabriskie, Fern. "Costs and benefits of managing earnings to meet an earnings target /". Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/8759.

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Yan, Pui-hung Victor. "Relation between earnings and price : Hong Kong stock market /". Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18836331.

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Igelman, Jack. "Patterns of political pressure: corporate PACs and profits". Montana State University, 1992. http://etd.lib.montana.edu/etd/1992/igelman/IgelmanJ1992.pdf.

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The rapid emergence of corporate political action committees (PACs) in the electoral process has raised many questions about their behavior. In particular, researches have attempted to explain the determinants of 'levels' of PAC campaign contributions. The purpose of this paper is to explain the determinants of 'changes' in PAC campaign contributions. It is believed that PAC contributions and profits are highly correlated. The paper considers two hypotheses with testable implications, the endowment effect theory [Thaler 1980] and the Peltzman theory [Peltzman 1976], to explain the effects of changes in producer profits on changes in PAC campaign contributions. An econometric model is constructed to test the implications of the hypotheses. The results of the econometric model reject the endowment effect theory, but fail to reject the Peltzman theory given certain conditions. Assuming an inelastic and static demand curve for regulation, the econometric results indicate that falling producer profits causes the "price" of favorable government regulations to fall. Hence, losses in producer profits causes PAC camapaign contributions to decrease.

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4

Appeadu, Charles E. "Blockholders, corporate control, and firm value /". Thesis, Connect to this title online; UW restricted, 1996. http://hdl.handle.net/1773/8827.

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Rao, Xiaoli, i 饒曉莉. "Two essays on information and control issues in accounting?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2003. http://hub.hku.hk/bib/B29294848.

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6

Salim, Heazry M. "Dynamics of corporate profitability: A study of the UK market (1981-2000)". Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2006. https://ro.ecu.edu.au/theses/347.

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This thesis investigates the behaviour of corporate profits for a sample of firms in the United Kingdom for the period 1981-2000. The competitive environment hypothesis postulates that there is an in built mechanism that forces any deviations back towards the normal rate of return through a cycle of innovation, imitation, entry and exit. One of the main objectives of this study is to determine if corporate profitability follows a random or mean reverting process. The secondary objective concerns the measurement of the mean reverting process. Empirical analysis utilises cross sectional, time series and panel data analysis to uncover the dynamics of corporate earnings and profitability. It is found that corporate profitability follows a mean reverting process. There is evidence that there is convergence towards a mean rate of about 30% per year. Also, the predictable variation in profitability is non-linear. Mean reversion is stronger when profitability is below and when it is further from its mean. The market to book value contains information on the profitability of a firm. Highly profitable firms are found to operate in less competitive environments.

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7

Johnson, Kimberly Michelle Sutton Charlotte. "The influence of organizational values on profitability". Auburn, Ala., 2009. http://hdl.handle.net/10415/1943.

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8

Madikizela, Ntebaleng Caroline. "Evaluation of the impact of brand equity on shareholder returns amongst South African companies". Diss., University of Pretoria, 2007. http://hdl.handle.net/2263/23422.

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The research aimed at broadly exploring whether there is a relationship between brand equity and shareholder returns amongst South African companies. More specifically, the research sought to establish whether there was a correlation between strong brand equity, represented by the Markinor brand relationship score and shareholder returns, represented by headline earnings per share of selected South African companies. The research also sought to establish whether South African financial markets were inclined to react to brand-related market announcements. The study utilised secondary quantitative data from various marketing and financial sources and used various statistical techniques to answer the research questions. The study was able to establish a relationship between brand equity and shareholder returns for some sectors of the South African market. Although there was evidence that there was movement of the share prices of the shares under investigation, the study was unable to conclusively prove that the share price movements on the days after the brand announcement were directly attributable to the brand-related announcement. There is growing pressure on the marketing fraternity to demonstrate the impact of brand investments on company financial performance. It is hoped that this research will contribute to the knowledge base and encourage more research into the subject.
Dissertation (MBA)--University of Pretoria, 2010.
Gordon Institute of Business Science (GIBS)
unrestricted

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9

Chai, Lai-ping Mary. "Earnings management by late reporters /". Hong Kong : University of Hong Kong, 1999. http://sunzi.lib.hku.hk/hkuto/record.jsp?B20454831.

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10

Yang, Sixian. "Management ownership and earnings management : an empirical test = Guan li ceng chi gu he ying yu guan li xiang guan xing de shi zheng yan jiu /". access full-text access abstract and table of contents, 2008. http://libweb.cityu.edu.hk/cgi-bin/ezdb/thesis.pl?mphil-ac-b23749660f.pdf.

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Thesis (M.Phil.)--City University of Hong Kong, 2008.
"Submitted to the Department of Accountancy in partial fulfillment of the requirements for the degree of Master of Philosophy." Includes bibliographical references (leaves 24-26)

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11

Wang, Xinhan. "Earnings management, audit opinion and auditor location /". access full-text, 2005. http://libweb.cityu.edu.hk/cgi-bin/ezdb/thesis-r.pl?mphil-ac-b19885763f.pdf.

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Thesis (M.Phil.)--City University of Hong Kong, 2005.
"Submitted to Department of Accountancy in partial fulfillment of the requirements for the degree of Master of Philosophy" Includes bibliographical references (leaves 95-100)

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12

Jackson, Mark. "Book-tax differences and earnings growth /". Connect to title online (Scholars' Bank) Connect to title online (ProQuest), 2009. http://hdl.handle.net/1794/10224.

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13

Choi, Hyun-Dol. "Analysis and valuation implications of persistence and cash-content dimensions of earnings components based on extent of analyst following". Diss., Georgia Institute of Technology, 1994. http://hdl.handle.net/1853/29800.

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14

Murdoch, Alastair. "Dividends and earnings : their effect on firm value /". Thesis, Connect to this title online; UW restricted, 1992. http://hdl.handle.net/1773/8809.

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15

Zhang, Zhaohui. "Clustering and firm performance in Chinese industry". Click to view the E-thesis via HKUTO, 2009. http://sunzi.lib.hku.hk/hkuto/record/B41757932.

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16

Wallace, James S. "Adopting residual income-based compensation plans : evidence of effects on management actions /". Thesis, Connect to this title online; UW restricted, 1996. http://hdl.handle.net/1773/8791.

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17

Mathabathe, Rethabile. "Profits versus human rights : accountability for corporate complicity in human rights violations". Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/11819.

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This thesis seeks to examine the interplay between business and human rights within the context of political transitions from authoritarian to democratic rule. In the wake of the globalisation process and the subsequent breakdown of the Westphalian state system, transnational corporations (TNCs) have acquired augmented powers at a global level where previously states had been the only players; and yet TNCs have none of the human rights obligations of states, particularly under international law. This dissertation aims to examine why this accountability lacuna exists in relation to corporations, specifically in relation to state-sponsored human rights violations in which TNCs are complicit.

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18

Chen, Ching-peng. "The implications of earnings quality for market reactions to annual earnings announcements". Thesis, University of British Columbia, 1989. http://hdl.handle.net/2429/42009.

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This paper assesses the impact of earnings quality on market responses to annual earnings announcements. Earnings quality is measured by the ratio of earnings to funds from operations. The difference in the association between forecast errors and excess returns across the high/low quality earnings subsamples is found to be statistically significant; there is a greater market response to earnings announcements of high-quality firms than to low-quality firms. Hence, earnings quality as measured by the ratio of earnings to funds from operations, is found to have pricing implications. The results are robust across two regression models: OLS on returns ordered in announcement time and SUR/GLS on returns ordered in calendar time.
Business, Sauder School of
Graduate

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19

柴麗萍 i Lai-ping Mary Chai. "Earnings management by late reporters". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31238154.

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20

Hui, Kai Wai. "Management forecast strategy and CEO disclosure credibility /". view abstract or download file of text, 2004. http://wwwlib.umi.com/cr/uoregon/fullcit?p3136421.

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Thesis (Ph. D.)--University of Oregon, 2004.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 89-93). Also available for download via the World Wide Web; free to University of Oregon users.

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21

Menon, Ajay. "An Exploratory Examination of the Profitability Impact of Quality Dimensions for Consumer Goods and Industrial Capital Goods". Thesis, University of North Texas, 1991. https://digital.library.unt.edu/ark:/67531/metadc332691/.

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The issue of dimensions of quality has received very little attention in the marketing literature. This dissertation studies the impact selected individual dimensions of quality has on firm performance. The study examined the relation between product, service and image based dimensions of quality and firm performance. The performance measure utilized in this study was a firm's return on investment (ROI). Sample for the study included Strategic Business Units (SBUs) involved in the manufacture of consumer goods and industrial capital goods. A theoretical framework that details performance effects of selected variables was developed. Drawing upon previous research in Marketing, Management, Economics, and Strategic Planning, propositions and hypotheses were developed. The data required to test the hypotheses was obtained from the PIMS data base of the Strategic Planning Institute. Several GLM procedures including ANOVA, ANCOVA, and Multiple Comparison tests, such as SNK, Tukey and Bonferroni, were employed to test the various operational hypothesis. The results show that product and image based dimensions of quality impact RoT differentially for consumer goods and industrial capital goods. The extent of the difference depends on the order of market entry and the product's stage in the product life cycle. On the other hand, service based dimensions of quality did not impact ROI differentially for pioneers and non-pioneers. Similar results was found across stages of the product life cycle.

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22

Huang, Guihai, i 黃貴海. "Two essays on Chinese listed companies". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B30147682.

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23

Zhang, Zhaohui, i 张朝辉. "Clustering and firm performance in Chinese industry". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B41757932.

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24

Wang, Qi. "Disclosure of internal control weaknesses and the capital market valuation of earnings surprise after the Sarbanes-Oxley Act of 2002". Click to view the E-thesis via HKUTO, 2008. http://sunzi.lib.hku.hk/hkuto/record/B41290550.

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25

Koch, Adam Stuart. "Financial distress and the credibility of management earnings forecasts /". Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.

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26

Shan, Liwei. "Board independence, excess cash and corporate payout policy /". view abstract or download file of text, 2006. http://proquest.umi.com/pqdweb?index=0&did=1196409441&SrchMode=1&sid=1&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1176828116&clientId=11238.

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Thesis (Ph. D.)--University of Oregon, 2006.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 104-109). Also available for download via the World Wide Web; free to University of Oregon users.

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27

Woodgate, Artemiza. "The impact of earnings management on price momentum /". Thesis, Connect to this title online; UW restricted, 2007. http://hdl.handle.net/1773/8755.

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28

Cheng, Xiaoke. "Shang shi gong si ying yu zhi liang fen xi yu ping jia yan jiu ji yu Zhongguo zi ben shi chang huan jing de yan jiu gou jia yu jing yan zheng ju /". Dalian Shi : Dongbei cai jing da xue chu ban she, 2006.

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29

Zhu, Jia. "The effect of earnings quality on the association between information precision and the cost of equity capital". Click to view the E-thesis via HKUTO, 2007. http://sunzi.lib.hku.hk/hkuto/record/B38791432.

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30

Nutt, Stacey R. "Systematic bias in financial accounting information contributing to the overestimation of future earnings : an investigation into a consequence of earnings management". Thesis, Georgia Institute of Technology, 1994. http://hdl.handle.net/1853/29388.

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31

Zhu, Jia, i 朱佳. "The effect of earnings quality on the association between information precision and the cost of equity capital". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B38791432.

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32

Gao, Jie, i 高洁. "Essays on incentive contracts, earnings management, expectation management and related issues". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B43278656.

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33

Gao, Jie. "Essays on incentive contracts, earnings management, expectation management and related issues". Click to view the E-thesis via HKUTO, 2009. http://sunzi.lib.hku.hk/hkuto/record/B43278656.

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34

Wang, Xiaokun. "Searching for the motives and effectiveness of Chinese mergers and acquisitions". Click to view the E-thesis via HKUTO, 2007. http://sunzi.lib.hku.hk/hkuto/record/B38481819.

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35

Kleen, Penny L. "The complementary role of accounting information in the stock market's assessment of corporate downsizing announcements and the firm performance surrounding the announcement year /". free to MU campus, to others for purchase, 1996. http://wwwlib.umi.com/cr/mo/fullcit?p9737885.

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36

Mercer, Maureen Ann. "The credibility consequences of managers' disclosure decisions". Access restricted to users with UT Austin EID Full text (PDF) from UMI/Dissertation Abstracts International, 2001. http://wwwlib.umi.com/cr/utexas/fullcit?p3038189.

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37

Dischinger, Matthias. "Multinational enterprises and corporate taxation : an empirical assessment of the location of assets, profits and debt". kostenfrei, 2009. http://d-nb.info/1000475913/34.

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38

Wheatley, Clark M. "Market capitalization and earnings persistence : the earnings response coefficients of tax generated earnings changes /". Diss., This resource online, 1994. http://scholar.lib.vt.edu/theses/available/etd-06062008-171229/.

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39

Wang, Xiaokun, i 王曉坤. "Searching for the motives and effectiveness of Chinese mergers and acquisitions". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B38481819.

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40

Carlin, Wendy. "The development of the factor distribution of income and profitability in West Germany, 1945-1973". Thesis, University of Oxford, 1987. http://ora.ox.ac.uk/objects/uuid:b8e58734-be29-474f-9a56-80d906add35d.

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A synthetic hypothesis is constructed to account for the pattern of manufacturing profitability. The explanatory role of labour shortage, growing openness, union bargaining power and exchange rate changes is confirmed. Set in the context of institutional and policy changes, these factors provide a more satisfying description of the determinants of profitability than previous, frequently monocausal, explanations.

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41

Yeung, Ping E. "Belief-revisions after earnings announcements : evidence from security analysts' forecast revisions /". view abstract or download file of text, 2003. http://wwwlib.umi.com/cr/uoregon/fullcit?p3095287.

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Thesis (Ph. D.)--University of Oregon, 2003.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 77-82). Also available for download via the World Wide Web; free to University of Oregon users.

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42

Teixeira, Gloria. "Taxing corporate profits in the EU : a comparative study : a comparison of the Portuguese, British and Dutch systems". Thesis, Queen Mary, University of London, 1996. http://qmro.qmul.ac.uk/xmlui/handle/123456789/1690.

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This work aims to explore the main distortionary features arising from the economic double taxation of distributed profits in three member states of the European Union: Portugal, United Kingdom and the Netherlands. The problem of economic double taxation of distributed profits has been studied by public finance economists, but so far no comprehensive comparative analysis has been carried out at the juridical level. It is the purpose of this work to study the tax implications deriving from taxing distributed profits twice, but from the legal point of view. To achieve this aim both domestic laws and international tax treaties of the three member states selected are analysed in an interactive and pluridimensional way. Inward and outward investment is covered and dividend income tax burdens are ascertained by taking into account those taxes that directly influence the effective dividend income tax rate. The results are exposed and critically analysed in the light of the tax principles of neutrality and efficiency, the European Union principle of non-discrimination, and the objectives of fair distribution of revenue between member states, simplicity and prevention of tax evasion. The research findings indicate that well accepted tax principles, such as the principle of worldwide taxation and the principle of vertical equity, operate less efficiently in their roles within the overall tax system. Instead, the source principle is gaining momentum with simplicity or neutrality aims prevailing over distributional criteria. Accordingly, from a theoretical point of view, the principle of capital import neutrality is of growing importance as compared with the principle of capital export neutrality. It is also suggested that in the three states surveyed, unless an exemption system is in place, problems remain with the balance between debt financing and equity financing, complicated by the more favourably treatment given to capital gains. Neither classical or imputation systems provide a satisfactory answer to these problems.

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43

Dischinger, Matthias [Verfasser]. "Multinational Enterprises and Corporate Taxation: : An Empirical Assessment of the Location of Assets, Profits and Debt / Matthias Dischinger". Aachen : Shaker, 2010. http://d-nb.info/1120864534/34.

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44

Ren, JinJuan, i 任錦娟. "Investigating the role of accounting earnings in explaining increasingidiosyncratic volatility". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B29851051.

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45

Miller, Jeffrey Stuart. "Effects of preannoucements on reactions to earnings news /". Digital version:, 2000. http://wwwlib.umi.com/cr/utexas/fullcit?p9992873.

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46

Veganzones, David. "Corporate failure prediction models : contributions from a novel explanatory variable and imbalanced datasets approach". Thesis, Lille, 2018. http://www.theses.fr/2018LIL1A004.

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Cette thèse explore de nouvelles approches pour développer des modèles de prédiction de la faillite. Elle contient alors trois nouveaux domaines d'intervention. La première est une nouvelle variable explicative basée sur la gestion des résultats. À cette fin, nous utilisons deux mesures (accruals et activités réelles) qui évaluent la manipulation potentielle des bénéfices. Nous avons mis en évidence que les modèles qui incluent cette nouvelle variable en combinaison avec des informations financières sont plus précis que ceux qui dépendent uniquement de données financières. La seconde analyse la capacité des modèles de faillite d'entreprise dans des ensembles de données déséquilibrés. Nous avons mis en relation les différents degrés de déséquilibre, la perte de performance et la capacité de récupération de performance, qui n'ont jamais été étudiés dans les modèles de prédiction de la faillite. Le troisième unifie les domaines précédents en évaluant la capacité de notre modèle de gestion des résultats proposé dans des ensembles de données déséquilibrés. Les recherches abordées dans cette thèse fournissent des contributions uniques et pertinentes à la littérature sur les finances d'entreprise, en particulier dans le domaine de la prédiction de la faillite
This dissertation explores novel approaches to develop corporate failure prediction models. This thesis then contains three new areas for intervention. The first is a novel explanatory variable based on earnings management. For this purpose, we use two measures (accruals and real activities) that assess potential earnings manipulation. We evidenced that models which include this novel variable in combination with financial information are more accurate than those relying only on financial data. The second analyzes the capacity of corporate failure models in imbalanced datasets. We put into relation the different degrees of imbalance, the loss on performance and the performance recovery capacity, which have never been studied in corporate failure. The third unifies the previous areas by evaluating the capacity of our proposed earnings management model in imbalanced datasets. Researches covered in this thesis provide unique and relevant contributions to corporate finance literature, especially to corporate failure domain

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47

Yan, Pui-hung Victor, i 忻培雄. "Relation between earnings and price: Hong Kong stock market". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B31268419.

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48

Ren, LiLi, i 任俐俐. "An empirical investigation of the change in earnings quality of Hong Kong listed companies". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2003. http://hub.hku.hk/bib/B31228343.

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49

Wang, Qi, i 王祁. "Disclosure of internal control weaknesses and the capital market valuation of earnings surprise after the Sarbanes-Oxley Act of 2002". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B41290550.

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50

Steenkamp, L. P. "Die argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor". Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52766.

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Study project (MAcc)--Stellenbosch University, 2002.
ENGLISH ABSTRACT: Earnings per share and headline earnings per share are two popular performance measures, in spite of a number of shortcomings. This assignment argues that an additional performance measure ought to be disclosed in the financial statements, namely maintainable earnings. The objective of maintainable earnings is to give an indication of the core earnings of the company, excluding the effect of non-recurring items that are not expected to influence the financial results in future years. The reason for this performance measure is mainly based on the needs of the users of financial statements and the application that it finds in their analises. There is circumstancial evidence that shows that users want an indication of maintainable earnings per share. It is also argued that the disclosure of maintainable earnings is in the interest of the users of financial statements, as they do not necessarily have the knowledge or time to make the necessary calculations for themselves. The recommendations made are, among others, that non-recurring items be excluded from the calculation of headline earnings and that changes in accounting estimates be done retrospectively. Recommendations for comprehensive disclosure are also made to be of help in the evaluation of earnings.
AFRIKAANSE OPSOMMING: Verdienste per aandeel en wesensverdienste per aandeel is twee gewilde prestasiemaatstawwe, ten spyte van 'n aantal tekortkominge. Hierdie werkstuk lewer 'n betoog dat 'n addisionele maatstaf in die finansiële state geopenbaar behoort te word, naamlik handhaafbare verdienste. Die doelstelling van handhaafbare verdienste is om 'n aanduiding te gee van die kernverdienste van 'n maatskappy, geskei van die effek van eenmalige items wat na verwagting nie die resultate in toekomstige jare sal beïnvloed nie. Die beweegrede vir so 'n maatstaf word in hoofsaak gebaseer op die behoeftes van gebruikers van finansiële state en die aanwending wat dit in hul analises kan vind. Daar is omstandigheidsgetuienis wat daarop dui dat gebruikers In aanduiding verlang van die handhaafbare verdienste per aandeel. Daar word ook In betoog gelewer dat die openbaarmaking van handhaafbare verdienste in die belang van gebruikers is, aangesien die moontlikheid bestaan dat gebruikers nie noodwendig die kennis of tyd het om self so In berekening te maak nie. Die voorstelle wat gemaak word, behels onder andere die uitsluiting van eenmalige items uit die berekening van handhaafbare verdienste en dat veranderinge in rekeningkundige ramings terugwerkend aangepas behoort te word. Daar word ook voorstelle gemaak vir omvattende openbaarmaking ten einde die oorweging van verdienste te vergemaklik.

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