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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
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
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
This dissertation examines two research questions that contribute to our understanding of the role of accounting …
Persistent link: https://www.econbiz.de/10009428910
Incentives of executives and board of directors play an important role in corporate decisions. Principal agent theory …
Persistent link: https://www.econbiz.de/10009428926
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
Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the … subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and … mining industries. This study examines the contents, use, and influence of an early specialist pastoral accounting text …
Persistent link: https://www.econbiz.de/10009484620
and gives them the opportunity to apply accounting theory. In examining topical contemporary issues the book illustrates … Studies: Financial Accounting and Disclosure enhances students; understanding of the complex financial accounting environment … that, in reality, accounting is not always black and white. The cases in this book require students to use practical …
Persistent link: https://www.econbiz.de/10009484629
Society's perception of the legitimacy of the accounting profession and its members is grounded in the verbal and … failures portray accountants and accounting, and the implications their authors draw for corporate governance and the survival … (including the rise of consulting) and have contrasted the personalities of "founding fathers" of the US accounting profession …
Persistent link: https://www.econbiz.de/10009484630
This contribution seeks to re-examine the determinants of barter accounting practices based on a critical review of … for studies of this kind, especially of accounting practices in isolated colonial communities, to emphasise the economic … accounting records. Through the use of a case study set within isolated pastoral communities in a colonial society, a general …
Persistent link: https://www.econbiz.de/10009484669