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The Impact of Non-monetary Performance Measures Upon Budgetary Decision Making in the Public Sector

This study addresses in an exploratory fashion the following questions. 1. Would non-monetary performance measures grouped into a statement of public efforts and accomplishments significantly reduce the uncertainty of decision makers concerning past entity performance? 2. Would knowledge of such data alter their resultant budgetary decisions?

Date: May 1984

Creator: Reed, Sarah Auman

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications

The focus of the study is on financial reporting for non-U.S. firms registered with the Securities Exchange Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital market implications. The motivation for the study is the SEC's ongoing assessment of IAS for possible use by non-U.S. … more

Date: December 2003

Creator: Paananen, Mari

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

An Exploratory Investigation of the Origins and Regulatory Actions of the United Kingdom's Financial Reporting Review Panel

In 1990, the accounting profession and the British government worked together to establish a new regulatory framework for financial reporting in the United Kingdom (UK), the Financial Reporting Council (FRC) and its two subsidiaries, the Accounting Standards Board (ASB) and the Financial Reporting Review Panel (FRRP). The FRRP enforces companies' compliance with the ASB's accounting standards and the accounting provisions of the UK Companies Act. Only one study, Brandt et al. (1997), has examin… more

Date: December 1998

Creator: Styles, Alan K. (Alan Keith)

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

Prediction of Business Failure as a Criterion for Evaluating the Usefulness of Alternative Accounting Measures

This study examines the usefulness of general price level information (GPL) and current cost information (CC) originally provided by SFAS No. 33 as compared to historical cost information (HC) in predicting bankruptcy. The study also examines the usefulness of GPL data versus CC data when each supplements HC data. In addition, this study tests the usefulness of the three types of information systems combined in one model (HC, GPL, and CC) versus HC data in predicting bankruptcy. The study focus… more

Date: August 1986

Creator: Aly, Ibrahim M. Mohamed

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers

This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for firms that went through business combinations before those accounting changes. Study results present strong evidence that earnings forecast errors for companies invol… more

Date: May 2005

Creator: Mintchik, Natalia Maksimovna

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

An Empirical Examination of the Effects of FASB Statement No. 52 on Security Returns and Reported Earnings of U.S.-Based Multinational Corporations

Prior to the issuance of Financial Accounting Standards Board Statement No. 8 (SFAS No. 8), there was a marked inconsistency in the area of accounting for foreign currency translation. Though designed to make the diverse accounting practices of multinational corporations (MNCs) more compatible, SFAS No. 8 was the subject of a great deal of criticism, eventually leading to the issuance of Financial Accounting Standards Board Statement No. 52 (SFAS No. 52). SFAS No. 52 differs from SFAS No. 8 on … more

Date: December 1986

Creator: Elsayed-Ahmed, Sameh M. (Sameh Metwally)

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952

George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competiti… more

Date: December 1996

Creator: Pence, Diana Kay

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

Accounting Measurement Bias and Executive Compensation Systems

This dissertation presents empirical evidence intended to help answer two research questions. The first question asks whether executive compensation systems appear to exploit the bias in accounting-based performance measures in order to reduce the volatility in executive compensation and to allocate incentives more effectively across the range of activities performed by the executive. The second question asks whether compensation systems systematically differ between firms that use alternative … more

Date: December 1994

Creator: Boone, Jeffery Paul

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

Fluency Training as a Pedagogical Tool to Improve Performance of Undergraduate Students Enrolled in the First Financial Accounting Course at a Regional Oklahoma University

This study contributes to the debate on accounting pedagogy in the basic financial accounting course by examining the pedagogical tool of fluency training as a way to improve student performance. Fluency training has been shown to improve performance of students in other academic disciplines.

Date: December 1998

Creator: Huffman, William E. (William Eugene)

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns

Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of, managers had substantial discretion concerning the amount and timing of reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) to cons… more

Date: December 2001

Creator: Alshabani, Waleed Mohammad

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

The Relationship of Alternative Accounting Signals to Market Beta and to Changes in Security Prices

One of the critical issues that face the accounting profession today involves choosing among alternative accounting information modes. This dissertation provides comparative empirical evidence on the predictive power of accrual-based accounting signals versus cash-flow accounting signals versus both of these signals jointly. The empirical hypotheses compare the degrees of association between the market evaluative criteria, market beta and security price behavior, and the different accounting si… more

Date: December 1983

Creator: Hammad, Ahmed-Hany B.

Item Type: Thesis or Dissertation

Partner: UNT Libraries