This study examines the issue of the modernization of the Kazakh financial system considering the new, Enhanced Partnership and Cooperation Agreement with the European Union (EU) (January 19, 2015) and the Kazakh State program "Path to Europe, 2009-2011". It describes new opportunities for the...

Managers must often trade off cash flow objectives with concerns about financial reporting when they structure economic activities. I examine whether managers consider voluntary disclosure, combined with the structuring decision, to alter this tradeoff by enhancing the transparency or...

This dissertation examined the corporate shareholders' perceptions of employee stock ownership (ESOP) implementation as reflected in the market return behavior of the sample of 128 large publicly-held ESOP firms identified by the National Automated Accounting Research System (NAARS). Each of...

South Africa has high levels of social need which are steadily growing. While the thirdsector is large and contributes substantially to social service provision, it together withgovernment is seemingly incapable of providing adequate social services, particularlyin the more poverty-stricken...

The primary financial objective of a firm is the maximisation of its shareholders’value. A problem faced by the shareholders of a firm is that it is difficult to determinethe effect of management decisions on the future share returns of the firm.Furthermore, it may be necessary to implement...

ix, 69 p. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number.

This study investigates whether fee dependence within the audit firms' offices jeopardises auditor independence. Fee dependence is examined at both the national audit firm level as well as the local office level and in a setting where public disclosure of fees is mandatory. We focus our tests on...

Daimler Chrysler is an international auto manufacturing company. DaimlerChrysler was formed in 1998 when Daimler Benz merged with the Chrysler Corporation.This merger launched the company into an international powerhouse. Currently, DaimlerChrysler has products in over 200 countries on six...

This dissertation examines a number of theoretical and practical issues that arise in international asset allocation. This dissertation consists of three essays. "An Equilibrium Based Asset Allocation Model," presents an asset allocation model that allows for estimation of the elements of the...