Committee in charge: David Guenther, Chairperson, Accounting;Steven Matsunaga, Member, Accounting;Linda Krull, Member …, Accounting;Glen Waddell, Outside Member, Economics …I examine the relation between book-tax differences (BTDs) and earnings growth. Because financial accounting rules …

Committee in charge: Steven Matsunaga, Chairperson, Accounting;David Guenther, Member, Accounting;Xuesong Hu, Member …, Accounting;Larry Singell, Outside Member, Economics …In this dissertation,I examine whether financial reporting quality increases following the appointment of an accounting …

manipulative behavior is not excessive. Thus, under conditions of excessive earnings management, accounting adjustments that yield …

The somewhat idiosyncratic accounting procedure of maintaining reserves to fund furniture, fittings and equipment (FF …) ascertaining contrasting motives of owners and operators with respect to FF&E reserve accounting; (ii) determining FF&E reserve … accounting approaches adopted in hotels; (iii) determining the amount assigned to FF&E reserves in hotels; (iv) determining the …

Australia was the first country to develop a financial accounting standard on self-generating and regenerating assets …

and trade research. Four major fields of methodologies are identified: Accounting of input-output flows, general … computable equilibrium models, econometrics, and global commodity chain analysis. Accounting of flows includes different physical … (e.g. life cycle assessment) and monetary (e.g. social accounting matrix) accounting frameworks providing the foundation …

The purpose of this study was to determine whether the accounting treatment of fixed assets and the application of … depreciation methods in RSUD dr. Djasamen Saragih PematangSiantar is in conformity with Statement of Financial Accounting Standards …