Positive Accounting Theory

Page 23 of 50 - About 500 Essays
  • Premium Essay

    The Role of Accounting Information in Assessing Corporate Performance in Nigeria.

    The Role of Accounting Information in Assessing Corporate Performance in Nigeria. May,2012. Table of content. Abstract. Section 1: Introduction 1.1 Background to study 1.2 Problem Analysis 1.3 Aims and Objectives of the study 1.4 Significance of the study. 1.5 Research Questions 1.6 Hypothesis 1.7 Scope and limitation of the study. Section 2: Literature Review 2.1 General Review of Relevant Literature. 2.2 Theoretical framework

    Words: 4873 - Pages: 20

  • Premium Essay

    Reporting Practices and Ethics Paper

    levels understand the basic concepts of health care finance and how these concepts are used to enhance the financial well-being of the organization. In this paper, we will discuss the four elements of financial management, to include the accepted accounting principles and financial ethical standards. We will provide an example of ethical standards and financial reporting practices. Health Care Financing is a systematic framework for the evaluation of healthcare systems, as well as perform interdisciplinary

    Words: 800 - Pages: 4

  • Premium Essay

    Enron's Failure

    of time has gone down by 89.00 per share. A scandal was revealed that involved the companies own accounting firm, Arthur Anderson, and Enron. The unethical practices of Enron were discovered in 1990 resulting in an investigation, which included finding out why stock prices being manipulated. This paper will identify the failures of the management and leadership of this company, how correct and positive organizational behavior and leadership of the management team would have affected the configuration

    Words: 1055 - Pages: 5

  • Premium Essay

    Improving Organization

    to have a productive organization, the management, and staff must have competent skills. Hiring autonomous consultants is one way to organize businesses, growth of companies, and benefiting the process. Working as a consultant implementing work theories helps with job retention and recruitment. Recommending appropriate changes helps with employee productivity and increases job satisfaction. Fortunately, for companies as JC’s Casino a stringent plan developed through employee, observation, and

    Words: 1471 - Pages: 6

  • Premium Essay

    Does Voluntary Disclosure Improve Stock Price Informativeness

    Management. http://www.jstor.org Does Voluntary Stock Price Disclosure Improve Informativeness? K. Stephen Haggard, Xiumin Martin, and Raynolde Pereira* According to theory, comovement in stock prices reflects comovement in thefundamentalfactors underlying the values ofstocks. Recent theory contends that stockprice comovement can be driven by information markets or the informational opacity of the firm. To the extent that voluntary disclosure reduces information acquisition

    Words: 10226 - Pages: 41

  • Premium Essay

    Dfsd

    Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 8, 2012 www.iiste.org COMPARATIVE ANALYSIS OF FAIR VALUE AND HISTORICAL COST ACCOUNTING ON REPORTED PROFIT: A STUDY OF SELECTED MANUFACTURING COMPANIES IN NIGERIA BESSONG, PETER KEKUNG and CHARLES, EFFIONG DEPARTMENT OF ACCOUNTING FACULTY OF MANAGEMENT SCIENCES UNIVERSITY OF CALABAR, P.M.B.1115, CALABAR, CROSS RIVER STATE, NIGERIA Tel: +234 8037079607 ABSTRACT This study aimed to critically

    Words: 12475 - Pages: 50

  • Free Essay

    Corporate Spys

    Concepts - Mental Accounting 6) Behavioral Finance: Key Concepts - Confirmation and Hindsight Bias 7) Behavioral Finance: Key Concepts - Gambler's Fallacy 8) Behavioral Finance: Key Concepts - Herd Behavior 9) Behavioral Finance: Key Concepts - Overconfidence 10) Behavioral Finance: Key Concepts - Overreactions and Availability Bias 11) Behavioral Finance: Key Concepts - Prospect Theory 12) Behavioral Finance: Conclusion Introduction According to conventional financial theory, the world and its

    Words: 8866 - Pages: 36

  • Premium Essay

    Dsda

    CHAPTER 1 INTRODUCTION 1.1 Research Background The auditor’s roles are to provide an opinion on financial statement and to ensure that the statements are based on true and fair image of company performance to the stakeholders. They are authorized in checking the accuracy of business records. Opinions given by the auditor gives an added credibility to the financial statements (Maqableh, 2014). Commonly, investors often rely on financial statements provided by auditor in making investment judgement

    Words: 12977 - Pages: 52

  • Premium Essay

    Information Asymmetry

    Information asymmetry is an overarching theme in accounting theory, which plays a significant role in the issues developed in this article. Asymmetry affects the reliability of information that will be delivered to other people. The managers of Diamond Foods were providing information to some people that they were not willing to share with people on the outside of the organization and to some extent people on the inside as well. For example, Diamond Foods was moving grower payments into different

    Words: 383 - Pages: 2

  • Premium Essay

    Strategic Management Accounting

    journal is available at www.emeraldinsight.com/0951-3574.htm AAAJ 21,2 Strategic management accounting: how far have we come in 25 years? Kim Langfield-Smith Monash University, Melbourne, Australia Abstract Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and prior

    Words: 13437 - Pages: 54

Page   1 20 21 22 23 24 25 26 27 50