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in creator/contributor: "Klammer, Thomas P., 1944-"  
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Foreign Exchange Risk Management in U.S. Multinationals Under SFAS no. 52: Change in Management Decision Making in Response to Accounting Policy Change

Description: SFAS No. 52, Foreign Currency Translation, was issued in December, 1981, replacing SFAS No. 8, Accounting For the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements. SFAS No. 52 has shifted the impact of translation gains and losses from the income statement to the balance sheet. It was expected that SFAS No. 52 would eliminate the incentive for multinationals to engage in various hedging activities to reduce the effect of the translation process in reported … more
Date: August 1986
Creator: El-Refadi, Idris Abdulsalam
Item Type: Refine your search to only 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

Description: 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: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

An Examination of the Effect of Decision Style on the Use of a Computerized Project Management Tool

Description: Managing a software development project presents many difficulties. Most software development projects are considered less than successful, and many are simply canceled. Ineffective project management has been cited as a major factor contributing to these failures. Project management tools can greatly assist managers in tracking and controlling their projects. However, project management tools are very structured and analytical in nature, which is not necessarily supported by decision-making st… more
Date: August 1997
Creator: Fox, Terry L., 1963-
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Team performance: Using financial measures to evaluate the effect of support systems on team performance.

Description: Organizations invest in team-based systems in order to generate innovative practices that will give them a competitive edge. High-performing teams require training and other support systems to gain the skills they need as well as to create and maintain an environment conducive to their success. The challenge for managers is to make resource allocation decisions among investment alternatives to maximize team effectiveness and still ensure a financial return for company investors. This study has … more
Date: May 2002
Creator: Kennedy, Frances Anne
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance in Oil and Gas Refineries

Description: A research study is undertaken to determine if economic incentives exist for noncompliance with regulatory standards, and if accounting related disclosure of regulatory enforcement actions is a determinant of environmental performance.
Date: August 1997
Creator: Mobus, Janet Luft
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Professional Commitment, Organizational Commitment, and Organizational-Professional Conflict in the Internal Audit Function Model: Development and Test

Description: This dissertation is a descriptive, exploratory examination of professional commitment, organizational commitment, and conflict between those commitments in the internal audit profession. That conflict has been suggested in prior studies as the source of dysfunctional outcomes such as increased role stress, high turnover, decreased job satisfaction, and the exercise of improper judgment leading to audit failures. The descriptive aspect of this study deals with the development of a more comprehe… more
Date: May 1988
Creator: Quarles, Ross
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

A Process Analysis of Lenders' Use of FAS 95 Cash Flow Information

Description: This study uses concurrent verbal protocol analysis to examine the decision processes of lenders as they evaluate the financial information of a loan applicant. Of specific interest is the lenders' use of Statement of Financial Accounting Standards Board No. 95 (FAS 95), Statement of Cash Flows, in that decision process.
Date: May 1994
Creator: Reither, Cheri L. (Cheri Lynn)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

The Early Adoption of Accounting Standards as an Earnings Management Tool

Description: Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive accounting theories.
Date: December 1993
Creator: Smith, Pamela Ann, 1959-
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Environmental Determinants and Choice of Project Evaluation Techniques in US and UK Firms

Description: The purpose of this dissertation is to develop a theory that helps explain the conditions under which firms select certain project evaluation techniques. This study uses contingency theory to analyze the impact of environmental uncertainty on the choice of project evaluation techniques. In addition to a direct measure of uncertainty, several dimensions of uncertainty are included in this study. These dimensions of uncertainty include control structure, method of financing, foreign assets, metho… more
Date: May 1996
Creator: Smolarski, Jan M. (Jan Mietek)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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