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Abeysekera, Indra - 2005

Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …

Persistent link: https://www.econbiz.de/10009457462

ESSAYS ON THE SARBANES-OXLEY ACT AND FOREIGN ISSUERS LISTED IN THE U.S.: MARKET VALUE AND INFORMATION MEASURES

Uner, Sabri Guray - 2009

This dissertation studies foreign firms shareholder value and earnings-related information measures in relation with the implications of the Sarbanes-Oxley Act of 2002. Chapter One addresses the value implications and empirically tests the changes in market values of foreign firms around SOX...

Persistent link: https://www.econbiz.de/10009428830

Two Essays on Turnaround Specialist CEOs

Ellis, Jesse - 2011

This dissertation consists of two essays investigating the labor market for CEOs who have developed a reputation for being a turnaround specialist. Turnaround specialists are managers who have developed reputations for having skills and experience in reversing the fortunes of financially...

Persistent link: https://www.econbiz.de/10009428842

A Managerial Motive for Initial Public Offering Underpricing

Boulton, Thomas J. - 2007

There are many reasons why managers are interested in maintaining control over their firm. Some potential reasons include compensation, autonomy, power, perquisites, and the ability to determine the terms under which the firm is acquired. This study examines one event that provides an...

Persistent link: https://www.econbiz.de/10009428899

Essays on Nonfinancial Performance Measurement, Relative Bargaining Power and Supply Chain Performance

Schloetzer, Jason Daniel - 2009

This dissertation examines two research questions that contribute to our understanding of the role of accounting …

Persistent link: https://www.econbiz.de/10009428910

Essays in Corporate Finance

Shukla, Laxmikant Bhalchandra - 2006

Incentives of executives and board of directors play an important role in corporate decisions. Principal agent theory …

Persistent link: https://www.econbiz.de/10009428926

Intellectual Capital Disclosure Trends: Singapore and Sri Lanka

Abeysekera, Indra - 2008

Purpose - This paper investigates the intellectual capital disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The aim of this study is to highlight the differences in IC disclosure practice...

Persistent link: https://www.econbiz.de/10009457460

Intellectual capital practices of firms and the commodification of labour

Abeysekera, Indra - 2008

capital practices is useful to regulators in policy making and accounting standard setting. …

Persistent link: https://www.econbiz.de/10009457461

Human capital value creation practices of software and service exporter firms in India

Murthy, V.; Abeysekera, Indra - 2007

This study explored the human capital (HC) value creation practices of the top seventeen software and service exporter firms in India. The study used HC disclosure attributes as a tool to the contents of the annual reports for the year 2003-04, to evaluate the type and amount of HC disclosed by...

Persistent link: https://www.econbiz.de/10009457463

Making accounting accountable in the public sector

Carnegie, Garry; West, Brian - 2005

Accounting is conventionally constituted and practised as a quantitative discipline which emphasises the use of money … take precedence. However, the boundaries of conventional accounting remain imprecisely defined and this creates a … extended in terms of the need to make accounting itself more accountable within the public sector. ? 2004 Elsevier Ltd. All …

Persistent link: https://www.econbiz.de/10009484577