Similar Search Results

The relation between voluntary disclosure and financial reporting: Evidence from synthetic leases

Zechman, Sarah L Center - 2008

Managers must often trade off cash flow objectives with concerns about financial reporting when they structure economic activities. I examine whether managers consider voluntary disclosure, combined with the structuring decision, to alter this tradeoff by enhancing the transparency or...

Persistent link: https://www.econbiz.de/10009438464

The effect of ESOP implementation on the value of large publicly held firms

Adamson, Stanley Ray - 1991

This dissertation examined the corporate shareholders' perceptions of employee stock ownership (ESOP) implementation as reflected in the market return behavior of the sample of 128 large publicly-held ESOP firms identified by the National Automated Accounting Research System (NAARS). Each of...

Persistent link: https://www.econbiz.de/10009438744

Do managers alter the tone of their earnings announcements around stock option grants and exercises?

Tama-Sweet, Isho - 2009

management) are high. I test these predictions using 17,211 firm-quarter observations from 1998-2006. In my tests I regress the …

Persistent link: https://www.econbiz.de/10009447395

The impact of affective reactions on managers' risky decision-making with accounting information

Moreno, Kimberly Kelly - 1998

This study examines the impact of affective reactions on corporate managers' risky decision making when using accounting data. While prospect theory and considerable research indicate that decision makers are often risk averse (taking) when deciding between decision alternatives that result in...

Persistent link: https://www.econbiz.de/10009468200

Leases: Off-Balance Sheet Financing and the Strive for Transparency Today

Edman, Brian R - 2011

In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and choose which they feel best suits their situation,...

Persistent link: https://www.econbiz.de/10009475121

The currency risk factor in international equity pricing

Gupta, Manoj - 1990

Currency risk in the pricing of international equity returns is analyzed from an empirical viewpoint. The significance of other factors, such as the domestic market index, world index, and industry index is also analyzed.

Persistent link: https://www.econbiz.de/10009477882

Public private partnerships: an exploratory study in health care

Sciulli, Nick - 2008

Purpose – Public private partnerships (PPPs) are a relatively new policy that some governments now use to secure infrastructure assets. The objective of this paper is to document the construction and development of a Victorian state government hospital, Casey Hospital (CH), to identify the...

Persistent link: https://www.econbiz.de/10009478077

Internal Control, Enterprise Risk Management, and Firm Performance

Tseng, Chih-Yang - 2007

Management (ERM), because sound internal control system rests on adequate and comprehensive analysis of enterprise-wide risks. In …

Persistent link: https://www.econbiz.de/10009450838

Do principles-based accounting standards matter? Evidence from the adoption of IFRS in China

Hong, Yongtao - 2008

whether principles-based standards are associated with less real earnings management, less comparability, a higher variance of …-based standards have a significantly more evidence of real earnings management (financial structuring) and a significantly less … earnings management as they transition from rules-based to principles-based standards. In addition, consistent with higher …

Persistent link: https://www.econbiz.de/10009450980

Managing human capital in a privately owned public hotel chain

Abeysekera, Indra K. - 2006

This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the … have examined the HC management practices of firms. This study analyses these practices using multiple data methods … – namely, observation, interaction with staff, examination of internal financial and management reports, and semi …

Persistent link: https://www.econbiz.de/10009457539