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

Description: 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: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A comparison of the evolution of accounting institutions in Germany and the United States

Description: The purpose of this dissertation is to compare the evolution of the German accounting profession with that in the United States from the late 1800's to the early 1930's. Included is an analysis of the interaction of the accounting profession with each nation's corporate/ banking institutions in influencing financial reporting and the demand for audits.
Date: August 1991
Creator: Harston, Mary Elizabeth
Item Type: Refine your search to only Thesis or Dissertation
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An Empirical Investigation into the Information Content of Financial Accounting Standards Board Statement No. 33 Current Cost Reporting Requirement

Description: The purpose of this study was to determine the informational value of FASB Statement No. 33 current cost disclosures using the analytical technique of industry-wide decomposition analysis. The industry-wide decomposition model was used to measure the informational content of both the historical cost balance sheets (reported in the firm's annual reports) and the current cost balance sheets (prepared from the current cost disclosures) of firms in the Electric Services and Retailers industries. Th… more
Date: May 1983
Creator: Gillett, John W. (John Willis)
Item Type: Refine your search to only Thesis or Dissertation
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An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952

Description: 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: Refine your search to only Thesis or Dissertation
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The Use of a Diary for Farm Accounts

Description: "It is the purpose of this bulletin to explain the different types of diaries available and the methods of utilizing them for farm records, attention being given to a discussion of such accounts as can readily be kept in a farm diary and which will be found of value to the average farmer." -- p. 4
Date: 1917
Creator: Thomson, E. H. (Edward H.)
Item Type: Refine your search to only Pamphlet
Partner: UNT Libraries Government Documents Department
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Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87

Description: This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.
Date: August 1994
Creator: Lin, Wen-shan
Item Type: Refine your search to only Thesis or Dissertation
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An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950

Description: This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
Date: December 1993
Creator: Vollmers, Gloria Lucey
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Full Costing in the Petroleum Industry and its Implications for Accounting Principles and Practices

Description: The study of the full cost method of accounting for finding costs in the petroleum industry is significant because it offers a unique opportunity to examine and emerging accounting practice and will indicate some of the reasons for a shift in the reporting practices of a portion of the industry.
Date: May 1969
Creator: Klingstedt, John P.
Item Type: Refine your search to only Thesis or Dissertation
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Impact of the Gain/Loss Provisions of Financial Accounting Standard No. 88 on Benefit Settlements

Description: This research analyzes the relationship between specific firm characteristics and firms' settlement/replacement plan decisions under Statement of Financial Accounting Standard No. 88 (FAS88). I examined firms that effected either (i) a settlement of their pension obligations without a benefit plan termination or (ii) a partial termination with a replacement benefit plan or (iii) a complete termination with no replacement of a benefit plan.
Date: August 1991
Creator: Ranganathan, Krishnan Ayengar
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications

Description: 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: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Prediction of Business Failure as a Criterion for Evaluating the Usefulness of Alternative Accounting Measures

Description: 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: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Earnings Management and the Independence or Interdependence of Accounting Choices: the Decision to Adopt Mandated Accounting Changes

Description: This research examines whether firms managed earnings in the year they adopted SFAS 109, Accounting for Income Taxes (or its predecessor SFAS 96), by combining the choice to adopt SFAS 109 with other accounting choices in an interdependent rather than independent manner. Prior literature generally analyzes only one specific accounting choice, assuming that the decision is independent of other accounting procedure choices. However, it is unlikely that managers act in this manner. When attempting… more
Date: December 1997
Creator: Nichols, Nancy Brown
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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
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An Analysis of the Incremental Information Gain in Combining Economic, Socio-Political, and Joint-Decision Characterizations in a Study of Accounting Choice: the Case of SFAS 106

Description: Typical accounting studies attempting to explain accounting method choice employ positive theoretical hypotheses and test for association between adoption method or adoption timing and economic measures that focus upon specific firm stakeholders. Such studies addressing the adoption and impact of SFAS 87, "Employer's Accounting for Pensions," yield mixed and contradicting results. Various researchers have suggested that traditional economic analysis often fails to capture important explanatory … more
Date: August 1996
Creator: Baker, Pamela Smith (Pamela Smith Elaine)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A System of Farm Cost Accounting

Description: "This bulletin simply aims to give a description of a system of farm cost accounting which has been tried for three years in the State of New York with 53 farmers under widely differing conditions and has proved fairly successful. It is a method so simple that a farmer can keep it without assistance." -- p. 2
Date: 1914
Creator: Ladd, C. E. (Carl Edwin), 1888-1943
Item Type: Refine your search to only Pamphlet
Partner: UNT Libraries Government Documents Department
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Situation-Type Problems for Use in Elementary Accounting

Description: The problem of this study is to develop a series of "situation-type" problems to be used in the teaching of the first course in elementary accounting at North Texas State College. The solutions for the problems were prepared contemporaneously with the problems to save the instructor's time when the problems are used. These problems are to include the phases of accounting of theory and principles in addition to the recording and classifying.
Date: 1957
Creator: Henderson, Porter Wyatt
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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The Relationship between Privatization, Culture, Adoption of International Accounting Standards, and Accounting in Egypt

Description: This study explores how the Egyptian socioeconomic factors impacted the implementation of International Accounting Standards (IASs) in Egypt. Prior research concluded that developing nations have special needs when it comes to accounting and financial reporting and recommended nation-specific analysis. The author adapts Gray's (1988) model, which connects Hofstede's cultural dimensions with accounting practice, to fit the Egyptian environment.
Date: December 1998
Creator: Dahawy, Khaled M.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Exploratory Investigation of Socio-Economic Phenomena that May Influence Accounting Differences in Three Diverse Countries

Description: This dissertation attempts to provide an exploratory structure to respond to, and tries to resolve, an existing void in international accounting research. The void is a lack of coherently structured, nation-specific, descriptive research to investigate socio-economic phenomena which may influence financial accounting. This dissertation's salient features include a political economy theory, an exploratory, sociological method, and a case study format. The political economy of accounting, introdu… more
Date: August 1989
Creator: Hudack, Lawrence R. (Lawrence Ralph)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A System of Public School Accounting

Description: The purpose of the study is to show a system of public school accounting that will provide more information for the use of the school in: (1) spending and in planning future expenditures, (2) eliminating unnecessary details commonly found in school accounting systems, and (3) showing the working process of public school accounting to the student that plans to enter this type of work.
Date: 1948
Creator: Shields, Mayron
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An Empirical Investigation of the Lobbying Influence of Large Corporations on Selected FASB Standards

Description: The Financial Accounting Standards Board is a private sector rule making body. Congressional inquiries have questioned whether the setting of accountin standards should remain in the private sector. Congressional critics have charged that the FASB has been captured by special interests and recommended that a governmental agency assume responsibility for standard setting. Specifically, critics charge that large corporations capture the Big Eight accounting firms who, in turn, have captured the F… more
Date: May 1988
Creator: Beckman, Ronald J. (Ronald James)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Analysis of Corporate Accounting and Reporting Practices in Bahrain

Description: The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that t… more
Date: December 1993
Creator: Abdul-Rahim, Hassan M.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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The Effect of Different Forms of Accounting Feedback, Cost Aggregation and Pricing Knowledge on Profitability and Profit Estimation

Description: This study extends a research stream calling for further research regarding pricing and accounting feedback. Marketing executives rely heavily on accounting information for pricing decisions, yet criticize accounting feedback usefulness. To address this criticism, this research integrates the cognitive psychology and accounting literature addressing feedback effectiveness with pricing research in the marketing discipline. The research extends the scope of previous accounting feedback studies by… more
Date: May 1997
Creator: Smith, David M., 1961-
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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