x, 84 p. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number.

Profit forecasts are rarely disclosed in the UK except in prospectuses, circulars and during takeover bids. There are few regulations governing the content of profit forecasts. Under stock exchange rules these forecasts must be reported on by both reporting accountants and the merchant bankers...

The two essays in this dissertation address whether restatements provide benefits by improving earnings persistence, pricing, and comparability of accounting amounts. The first essay investigates whether accounting restatements improve the persistence and pricing of earnings and their...

This paper uses the classification of accounting systems as a guide to explore the impact of new International Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to their local counterparts in selected European countries. In...

A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international...