Showing 1 - 10 of 3,320
The focus of this research is on management's communication of uncertainty (attested to by auditors) and the potential for miscommunication due to the communication mode used in accounting disclosures. The following two research questions are addressed: First, do users of financial statements...
Persistent link: https://www.econbiz.de/10009431348
The purpose of this study is to extend the body of Agency Theory Literature to the class of relatively small firms that use the revolving Asset-Based Loan (ABL) as their major source of debt financing. Specifically, the revolving ABL structure is examined and implications for both the resolution...
Persistent link: https://www.econbiz.de/10009431541
Source: Dissertation Abstracts International, Volume: 58-02, Section: A, page: 0539.
Persistent link: https://www.econbiz.de/10009472449
This study aims to explore the impact of self-service technologies (SSTs) on the behaviour of Chinese banking customers … and a low technology readiness index (TRI) and (2) To understand the types of perceived risks within the banking industry … services for the reason that the banking industry has the longest development history in SSTs. The research was conducted using …
Persistent link: https://www.econbiz.de/10009447175
The goal of this research is to determine the importance of location factors influencing the spatial distribution of capital formation in U.S. manufacturing. The uneven distribution of manufacturing activity across space suggests that geographical location matters. In addition, factors...
Persistent link: https://www.econbiz.de/10009430370
This dissertation consists of three studies of the applications of financial hedging in the hospitality and tourism industry. In the first study presented in chapter 2, the author proposes a novel approach to mitigate the cash flow volatility arising from snowfall fluctuation in ski resorts:...
Persistent link: https://www.econbiz.de/10009430596
Restatements are made to correct material errors in companies' financial statements previously filed with SEC. Companies try to avoid restatements because a restatement itself would raise the question of whether the management has been playing the "Numbers Game". My dissertation is motivated by...
Persistent link: https://www.econbiz.de/10009430902
This thesis investigates the optimal ex-ante mix of self-protection and self-insurance technologies employed to reduce the risk of biological invaders in the presence of exogenous variables within the probability and damage functions. This is accomplished by using a theoretical endogenous risk...
Persistent link: https://www.econbiz.de/10009431106
This dissertation is a comprehensive study of convertible-preferred-stock pricing and performance following issuance. It is the first major academic study that identifies significant abnormal performance of corporate contingent claims following issuance. The research utilizes both option-based...
Persistent link: https://www.econbiz.de/10009431109
An objective of both economic structural and accounting time-series literature has been to understand the economic factors driving the systematic properties of corporate earnings. The purpose of this dissertation is twofold: (1) to help explain why these research areas are unable to find the...
Persistent link: https://www.econbiz.de/10009431340