T.C YED TEPE UNIVERSITY GRADUATE INSTITUTE OF SOCIAL SCIENCES CORPORATE GOVERNANCE: THE EFFECTS OF BOARD CHARACTERISTICS‚ INFORMATION TECHNOLOGY MATURITY AND TRANSPARENCY ON COMPANY PERFORMANCE By Sinan DÜZTAŞ Supervisor Prof. Dr. . Atilla D CLE Submitted to the Graduate Institute of Social Sciences In partial fulfilment of the requirements for the degree of Doctor of Philosophy (Management and Organisation) STANBUL‚ 2008 T.C YED TEPE UNIVERSITY GRADUATE INSTITUTE OF
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Contents Executive Summary 1 Introduction 2 Theories of Accounting 2 Public Interest Theory 2 Private Interest Theory 2 Regulatory Capture Theory 3 Is accounting Needed (GPFR)? 3 What does the financial department (accounts) do? 3 Why public disclosure became so serious? 4 Principal Agent Outlook 4 Agency Cost- Critical Reason for accounting frauds 6 Three Essential Accounting Areas 7 Capital Budgeting 7 Investments 9 Capital Structure 11 Trade off theory 12 Conclusion
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Accounting Treatment of Leases The accounting treatment of leases has undergone sweeping change over the past three decades. At one time leases were not disclosed in financial statements at all. Gradually lease disclosure was required‚ and appeared first in the footnotes to the financial statements. With only minimal disclosure‚ leasing was attractive to certain firms as an “off-balance-sheet” method of financing. There is‚ however‚ no evidence that such financing had a favorable effect on
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Accounting Cycle Paper Ruth Kawai ACC/421 January 12‚ 2015 Mr Art Trujillo I currently work for a company as a payroll processor for a non-profit organization; we are a very small company over 70 staff‚ but we take care of 200 clients with intellectual and developmental disability. Our headquarters is located in San Leandro‚ California. We have a complete accounting department that works as a team. Our team consists of Sr. Accountant‚ accounts payables and account receivables. In our accounting
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Number (SPIN) South Pacific Form Seven Certificate ACCOUNTING 2004 QUESTION and ANSWER BOOKLET Time allowed: Three hours INSTRUCTIONS Write your Student Personal Identification Number (SPIN) on the top right hand corner of this booklet and on the fold-out flap on the last page. Answer ALL QUESTIONS. Write your answers in the spaces provided in this booklet. If you need more spaces for answers‚ ask the Supervisor for extra paper. Write your SPIN on all extra sheets used and clearly number
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The Impact of the Islamic Religion on the Harmonisation of International Accounting Standards Justin Lingard – S200990 October 2010 Table of Contents Introduction 4 User requirements of financial reports 5 IFRS Compliance Issues with Shari ‘a law 6 Riba 6 Gharar 7 Zakat 7 Conclusion 8 References 10 Introduction Islam is the world’s second largest religion with over 1.65 billion followers‚ which constitutes 24% of the world’s population (Kettani‚ 2010). Islam is a religion
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FOREIGN TRADE STATISTICS OF BANGLADESH 2008-09 Bangladesh Bureau of Statistics FOREIGN TRADE STATISTICS OF BANGLADESH 2008-09 October 2010 National Accounting Wing BANGLADESH BUREAU OF STATISTICS Statistics Division Ministry of Planning Government of the People’s Republic of Bangladesh Dhaka‚ Bangladesh IX Foreword Foreign Trade Statistics (FTS)‚ one of the core publications of Bangladesh Bureau of Statistics (BBS)‚ is being published annually since 1973-74. It is The
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Abstract: This project consists of a compilation of Managerial Accounting principles and concepts that have been learned throughout the ACCT 202 course. The theory learned was put into practice by using direct Accounting Information from the Nike Corporation‚ as a guideline for our own company‚ Scooter’s Sneakers. By fulfilling the guidelines for the project‚ the group was better able to visualize and understand the techniques and reasoning for the information learned from each Chapter taught in
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economic interdependence‚ companies have been forced to produce high-quality products and services‚ and provide outstanding customer services at the lowest cost (Trairatvorakul‚ 2011). To operate successfully‚ managers need information from management accounting which provides timely and relevant information for planning‚ controlling‚ decision making‚ and evaluating performance (Horngen‚ Datar‚ & Rajan‚ 2012). The more the international competition increases‚ the more managers need cost management information
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Chapter 7 Reflection Paper Financial Accounting Buildings‚ machinery‚ equipment‚ furniture‚ fixtures‚ computers‚ cars and trucks are examples of assets that will last for more than one year‚ but will not last indefinitely. These are some examples of long-lived non-monetary assets. When these assets were acquired‚ the company has made an expenditure. If the company will benefit in the curret period‚ the cost of the goods are expenses. If the benefits are expected in future periods‚ the costs are
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