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Entry threat as a determinant of accounting earnings management

Kang, Byung-Min Andrew - 1995

The purpose of this study is to empirically investigate if entry threat, as reflected in industrial market structure, affects earnings management. Specifically, this study uses entry barriers as a proxy for probability of potential entries, and market leadership and market concentration as...

Persistent link: https://www.econbiz.de/10009477944

A framework to analyze management's voluntary forecast disclosure decisions

Yeo, Gillian Hian Heng - 1990

The purpose of this dissertation is to develop an empirical framework which can be used to analyze management's voluntary forecast disclosure decisions. In the first part of this dissertation, a cogent theory of incentives for voluntary disclosure of management forecasts is developed and...

Persistent link: https://www.econbiz.de/10009477945

The economics of factoring and securitizing accounts receivable

Sopranzetti, Benito - 1995

In Chapter I, the firm's accounts receivable sales decision is modeled both in the case where it is constrained to sell the entire receivable (factoring) and in the case where it has the flexibility to sell a portion of the receivable (receivables securitization.) It is found that because of a...

Persistent link: https://www.econbiz.de/10009477954

Effect of separation of duties on firm costs and employee incentives for fraud, theft, and embezzlement

Jones, Roberta Ann - 1996

Using a principal-agent model this research examines the efficacy of a fundamental internal control-separation of duties (SOD). The firm is the principal and non-managerial employees are agents. Three cases are studied. The first case is a bench-mark single-agent model. The second case is a SOD...

Persistent link: https://www.econbiz.de/10009477956

Corporate financial disclosure practices in Asian and Middle Eastern countries

Askary, Saeed; Jackling, Beverley - 2005

International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the …

Persistent link: https://www.econbiz.de/10009477989

Financial statements in less developed countries: what do preparers demand?

Yaftian, Ali Mohammad; Mirshekary, Soheila - 2009

knowledge of external users’ needs and lack of reporting standards and accepted accounting principles are the main concerns with …

Persistent link: https://www.econbiz.de/10009478014

The accounting professional of the future: never mind the quality check the look!

Jackling, Beverley; Watty, Kim - 2010

Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment …). It is argued that there is increasing incongruence between the value system of public accounting firms (that employ … accounting graduates) and society's value system that includes an expectation of accountants to act in the public interest. This …

Persistent link: https://www.econbiz.de/10009478028

Accounting Graduate Employment Destinations and Commitment to CPD: A Study from Two Australian Universities

Jackling, Beverley; De Lange, Paul; On, Joav Rav - 2007

) and preferred employment of recent Australian accounting graduates. Responses from 310 accounting graduates provide … revealing information for professional accounting bodies, academics and the accounting profession. It is apparent that … accounting graduates are focused on CPD and have greater ambition than the current industry structure appears to be able to …

Persistent link: https://www.econbiz.de/10009478056

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

Flexible Manufacturing Strategies, Performance Management Systems and Organisational Performance: Evidence from Australia

Bakalis, Steve; Joiner, Theresa; Spencer, X Sarah Yang - 2008

Against a backg~ound of a customization imperative embraced by manufacturing firms in industrialized nations and the concomitant call for more balanced performance measurement systems (PMS), this study examines the mediating role of both non-financial and financial performance measures in the...

Persistent link: https://www.econbiz.de/10009478098