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英国研究生论文开题报告:WouldManager’s Accounting Choices on Financial Statements Influence the Financial Performance of Organisations?

论文作者:www.51lunwen.org论文属性:硕士毕业论文 dissertation登出时间:2016-08-01编辑:anne点击率:2507

论文字数:2504论文编号:org201608012349103273语种:英语论文 English地区:英国价格:$ 88

关键词:财务报表组织财务绩效

摘要:这项研究揭示了管理者的会计选择与公司治理考虑公司的财务业绩的影响光。

1. Introduction介绍


1.1. Background
在后安然时代,公司治理显著突出显示,其应用在实践中不断强调。公司治理不仅是建立一个治理结构,不同参与者之间分配的责任和权利,同时也阐述程序和规则来决定企业事务,包括对财务报表经理的会计判断(LA Portaet人,2000年)。然而,可能是金融statementsare被操纵,以实现基于代理理论(Dulipovici和罗比,2013年)managers'self-利益。因此,这样的理论论据发出警报,调查经理的会计选择的动机,并承认对财务业绩的影响相对应。In the post-Enron era, Corporate Governance is significantly highlighted and its application is constantly emphasised in practice. Corporate governance not only establishes a governance structure to distribute responsibilities and rights among different participants,but also elaborates procedures and regulations to decide business affairs, including manager’s accounting judgement on financial statements (La Portaet al., 2000). However, the financial statementsare likely to be manipulated to achieve managers’self-interests based on the agency theory (Dulipovici and Robey, 2013). Consequently, such theoretical arguments raise an alarm to investigate manager’s motivation for accounting choice and recognise corresponding impacts on financial performance. 

Contents目录

1. Introduction 2
1.1. Background 2
1.2. Significance 2
1.3. Research Area & Research Question 3
2. Literature Review 4
2.1. Theoretical Level 4
2.1.1. Corporate Governance 4
2.1.2. Agency Problem 4
2.1.3. Managers’ Accounting Discretion and Financial Performance 5
2.2. Avenues for Future Research 6
3. Hypothesis 7
4. Methodology 7
4.1. Task and Procedures 7
4.2. Variables Identified in the Test 8
4.2.1. Variables of Firm’s Financial Performance 8
4.2.2. Variables of Manager’s accounting Choices on Financial Statements 8
4.3. Model Design 8
4.4. Sample 9
5. Conclusion 10
References 11

5. Conclusion总结


This research sheds light on the influence of manager’s accounting choice on firm’s financial performance with a consideration for corporate governance. Based on the failure in previous research tests towards, this research jointly use two tests in order to reveal the negative relation between manager’s accounting choices and firm’s financial performance.

References文献


Athanasakou, V. E., Strong, N. C., and Walker, M. (2007) Classificatory Income Smoothing: the Impact of a Change in Regime of Reporting Financial Performance, Journal of Accounting and Public Policy, Vol. 26 (4), pp. 387-435.

Black, A. J. (2006) Macroeconomic Risk and the Fama-French Three-Factor Model, Managerial Finance, Vol. 32 (6), pp. 505 – 517.
Bowen, R. M.,Rajgopal, S., andVenkatachalam, M. (2008) Accounting Discretion, Corporate Governance, and Firm Performance, Contemporary Accounting Research, Vol. 25 (2), pp. 351-405.
Cadman, B. and Klasa, S. (2010) Determinants of CEO Pay: a Comparison of ExecuComp and Non-ExecuComp Firms, The Accounting Review, Vol. 85 (5), pp. 1511 – 1543.
Chang, G. and Pettengill, G. (2013) Risk-Return Predictions with the Fama-French Three-Factor Model Betas, International Journal Of Economics And Finance, Vol. 5 (1), pp. 34 – 47.
Choi, J., Myers, L. A.,Zang, Y., andZiebart, D. A. (2011) Do Management EPS Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management’S Quarterly Earnings Gui论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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