Conceptual Framework

A conceptual framework is a statement of theoretical principles that provides guidance for financial accounting and reporting. (Collins & Hussey, 2007). It therefore prescribes the nature, function and limits of financial accounting and financial statements.

The IASB's Framework for the preparation and presentation of financial statements sets out the concepts that underlie the preparation and presentation of financial statements that external users are likely to rely on when making economic decisions about an enterprise.

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Accounting Dissertation | IFAC India Accounting

"In the year 2005, European Union made it mandatory for all the companies which were listed have to comply with International Financial Reporting Standards (IFRS) requirements when presenting their financial statements."

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Accounting Dissertations | Prior Evidence Hypotheses

"Based on the theoretical framework primarily concerning information asymmetry, agency problem, signalling theory and political costs theory, many previous studies have attempted to formulate and test several hypotheses on the influencing factors of the company disclosure level. This section will review the findings of several prior researches as well as establishing hypotheses for the current study."

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Accounting Dissertation | Auditing Enron

"Recently of corporate collapse in the US, Australia, and elsewhere, regulatory attention has been drawn to the published of auditor provided non-audit services (NAS) and audit client relationship. This assignment aims to debate on auditor independence by providing evidence regarding the relationship between non audit services and provide consulting services at a lower cost for their audit clients."

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Accounting Dissertation | Accounting Stock Markets

"Due to inclination towards liberalization and deregulation in the capital and money markets, global markets have tended to become highly integrated in recent times in case of developed as well as developing countries. There are many reasons as to why the linkages among the different stock markets should be studied some of the reasons are emerging markets have attracted a great number of foreign investors, removal of statutory controls over their capital market and foreign exchange, stock prices interconnection due to the global capital movements, regional policy and the presence of economic ties."

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Accounting Dissertation | Agency Cost Theory

"The main purpose of this research is to investigate how the determinants of the capital structure (leverage) and the dividend payout policy impact the agency cost theory. Literature review part picked up the relevant material related to agency theory, leverage, and dividends payout policy.

The literature review section goes through the agency cost literature, and explores the financial policies; the capital structure (leverage), and the dividend payout policy and that these policies would influence the agency cost theory."

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Accounting Dissertation | Accounting Finance Risk

"Financial theory describes risk assessment as one of the most important part in an investment decision making process. However, for a risk to be known, it is important for investors to interpret information flowing on the market. This study aims to examine the association between accounting information and the market risk over time."

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