This thesis contains four essays that examine the relationships among risk disclosures, multi-level governance, credit ratings, and bank value in the Middle East and North Africa (MENA) banks. These essays concentrate on four closely linked risk disclosures, and governance topic…
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The transition in Libya from a planned economy to a market economy, which commenced in the late 1980s, has resulted in fundamental changes such as the restructuring of state-owed enterprises, a noticeable growth in foreign direct investment, and an emerging private sector. These…
Over the last few decades the business environment throughout the world has seen several accounting and corporate scandals such as the collapse of Enron, Arthur Andersen, WorldCom, and Parmalat. As a result of these 'scandals', significant attention has been directed to the issu…
This thesis is concerned with measurements used in economic activity and investigates how historical markets managed transactional problems due to unreliable measurements. Existing literature has generally associated the problems of measurements in historical markets with the la…
Computer and telecommunications technologies are commonly thought to provide solutions to the quantitative and qualitative demands on modern financial reporting. Extensible Business Reporting Language (‘XBRL’) is an emergent technology that is purported to ‘democratise’ financia…
This thesis examines the interplay between country level governance and accounting systems considering the role of the World Bank and other donors in the development of both governance and accounting in Africa. The purpose of the research is threefold. The first is to assess the…
The introduction of IFRS (International Financial Reporting Standards) in the EU in 2005 was perceived to be a major step towards greater global harmonisation of accounting leading to better comparability and uniformity of financial statements (Deloitte Touche Tohmatsu, 2005). H…
This research investigates the phenomenon of budgeting practices in the Tanzanian Central Government. It seeks to understand how budgeting systems under the New Public Management (NPM), World Bank- and IMF-exhorted systems were adopted and implemented. There were several motives…
In the context of a changing world, and faced with a scientific analysis that unequivocally links corporate activity with climactic changes which might threaten humankind, any study of financial reporting needs to be placed in perspective. If the science is correct, then it is t…
The disclosure of Corporate Governance (CG) information by firms has been found in prior studies to have an impact on the market value of firms. This thesis extends the research by studying the impact of voluntary CG disclosure by firms in Hong Kong, a market which provides a st…
This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accr…
This thesis examines how to implement financial statement analysis to form some investment ideas. Specifically, we are looking at strategies such as value (going long on stocks with a high F-score and short on stocks with a low F-score), and a momentum strategy going long on sto…
By recognising Climate Change and man-made environmental problems as global issues of 21st century, human has increasingly started to ‘account’ for his environmental impacts by means of accounting-based practices and ‘report’ on his environmental performance via publishing Corpo…
Since 2010, XBRL (eXtensible Business Reporting Language) has been widely adopted throughout the world. In 2013, both the HMRC (Inland Revenue) and Companies House in the UK accepted XBRL in the iXBRL (inline XBRL) format. Investors have had to face various issues related to XBR…
Government debt management, as a distinct policy, with a clear objective of managing risks and cost minimisation first started among the industrialised economies in the late 1980s. The need to improve government debt management arose with rising debt levels, caused by macro-econ…
This thesis examines the strategy formulation of small and medium enterprises in Greece by measuring the two principal dimensions of the strategy formulation process, the normative/descriptive dimension and the individual/collective dimension. For the purposes of the thesis a th…
Directors’ remuneration has been subjected to continuous study by researchers in different fields such as accounting, management, human resource and psychology. Accounting scholars primarily based their research on agency theory. Recent papers focused on the affect of corporate …
For several decades, the Audit Committee (AC) has been a subject of substantial research interest in developed countries including the U.S.A. and the U.K. However, this still remains a relative new topic in developing countries. In an attempt to examine the scenario of AC practi…