Narrow search
Showing 1 - 10 of 580
Cover Image
Selective disclosure: the case of the Korean securities market
Lee, Ju Hyun - 2010
Korea adopted Regulation Fair Disclosure (FD) in November 2002. Regulation FD, designed with a goal of levelling the playing field among market participants, has created considerable debate among practitioners and academics. This thesis examines the effect of Regulation FD on the Korean...
Persistent link: https://www.econbiz.de/10009428761
Cover Image
Capital structure and dividend policy: evidence from emerging markets
Manos, Ronny - 2001
This thesis aims to add empirical evidence to the corporate finance literature by looking at two main financing issues, namely firms’ payout policies and capital structure decisions, in the context of emerging markets. The thesis consists of seven chapters, including five main standalone...
Persistent link: https://www.econbiz.de/10009428766
Cover Image
Local government accounting in Portugal in comparative-international perspective
Jorge, Susana Margarida Faustino - 2003
Local government accounting in Portugal has been through a radical transformation since 1999. As additions to the … traditional cash-based budgetary accounting, the system now includes accrual-based financial accounting and reporting, as well as … cost accounting. The keystone for the changes was the Chart of Accounts for Local Government, issued in 1999 as a …
Persistent link: https://www.econbiz.de/10009428770
Cover Image
Productivity, efficiency and competition of UK depository institutions.
Ashton, J.K. - 1999
In the thesis, a number of cost characteristics of the UK building society and retail banking sectors are estimated using econometric techniques. The cost characteristics considered broadly fall into the three areas of productivity, efficiency and competitiveness. The study was undertaken with...
Persistent link: https://www.econbiz.de/10009429893
Cover Image
Furthering the role of corporate finance in economic growth
Kamiryo, Hideyuki - 2004
My research question is: Why do countries with similar rates of saving differ in economic growth? My thesis addresses this question by formulating an endogenous growth model using the Cobb-Douglas production function. My model disaggregates the rate of saving into the retention ratio and the...
Persistent link: https://www.econbiz.de/10009431019
Cover Image
FINANCE AND ACCOUNTING OUTSOURCING: THREE STUDIES RELATED TO THE ETHICAL AND ECONOMIC DIMENSIONS OF ACCOUNTING OUTSOURCING
Desai, Renu V
such as finance and accounting. The dissertation is comprised of three separate, but related studies. The first study … factors that provide a competitive advantage to leading service providers in accounting outsourcing markets in India. Taken … together, these studies address issues that have not been addressed previously in accounting literature and will advance our …
Persistent link: https://www.econbiz.de/10009431058
Cover Image
THREE STUDIES INVESTIGATING THE LEGAL LIABILITY IMPLICATIONS OF THE SARBANES-OXLEY ACT OF 2002
Phillips, Jillian - 2011
This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor s litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is...
Persistent link: https://www.econbiz.de/10009431060
Cover Image
Die Zwischenberichterstattung börsennotierter deutscher Unternehmen : eine theoretische und empirische Untersuchung nach nationalen und internationalen Vorschriften
Rothfuss, Christian - 2005
Seit der Transformation der EG-Zwischenberichtsrichtlinie in deutsches Recht sind alle Emittenten aus dem amtlichen Markt verpflichtet, für nach dem 31. Dezember 1989 beginnende Geschäftsjahre einen Zwischenbericht über die ersten sechs Monate des Geschäftsjahres zu veröffentlichen. Mit...
Persistent link: https://www.econbiz.de/10009433681
Cover Image
Accounting for Software based on HGB, US-GAAP and IFRS
Suermann, Jan-Christoph - 2006
The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis … deals with accounting problems of the producer of software as well as of the user of software. The center of the examination …
Persistent link: https://www.econbiz.de/10009433687
Cover Image
Wertrelevanz von Humankapital am deutschen Kapitalmarkt - empirische Bestandsaufnahme und Entwicklung eines Bewertungsmodells
Thiere, Wolfgang - 2009
about the impossible recognition of human capital in the valid German accounting systems follows an analysis of voluntary …
Persistent link: https://www.econbiz.de/10009433700