Current Search: Transparency (x)
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- Title
- Transparent animals.
- Creator
- Johnsen, Sonke, Harbor Branch Oceanographic Institute
- Date Issued
- 2000
- PURL
- http://purl.flvc.org/fau/fd/FA00007156
- Subject Headings
- Transparency, Transparent, Marine animals
- Format
- Document (PDF)
- Title
- The Effect of Financial Statement Transparency on the Likelihood of Restatement and the Effect of Restatement Announcements on Future Levels of Transparency.
- Creator
- Bressler, Paige D., Kohlbeck, Mark, Florida Atlantic University, College of Business, School of Accounting
- Abstract/Description
-
I explore the impact financial statement transparency has on the probability of restatement and the effect a restatement announcement has on the levels of future financial statement transparency. Information theory suggests that a strong information environment increases accounting quality. Using financial statement transparency as a proxy for the information environment, I find that transparency is associated with a lower probability of financial statement restatement. There are competing...
Show moreI explore the impact financial statement transparency has on the probability of restatement and the effect a restatement announcement has on the levels of future financial statement transparency. Information theory suggests that a strong information environment increases accounting quality. Using financial statement transparency as a proxy for the information environment, I find that transparency is associated with a lower probability of financial statement restatement. There are competing theories to predict how restatement announcements affect future levels of transparency. Skinner’s (1953) theory of operant conditioning, which states that behavior is modified based on positive or negative conditioning suggests that the level of transparency increases after a restatement announcement. However, expectancy theory suggests that firms engage in certain behaviors in order to derive expected rewards or incentives. Motivation is eliminated if the rewards are deemed unobtainable thereby eliminating managers’ incentive to improve their reporting strategy suggesting that the level of transparency decreases after a restatement announcement. I find that restatement announcement has a negative association with the transparency measure and the magnitude of this effect decreases over time compared to non-restatement firms. These results are magnified if the restatement is due to fraud. However, the changes are not significant. Further, the transparency associations are mitigated if there is a change in CEO after the restatement announcement. In addition, using a sample of firms that made a restatement announcement matched with a sample of firms that did not make a restatement announcement, the difference in the transparency measure before and after the restatement announcement is statistically insignificant.
Show less - Date Issued
- 2018
- PURL
- http://purl.flvc.org/fau/fd/FA00013008
- Subject Headings
- Financial statements, Transparency
- Format
- Document (PDF)
- Title
- An empirical analysis of the roles assumed by public administrators: the case of public procurement specialists.
- Creator
- Roman, Alexandru V., College for Design and Social Inquiry, School of Public Administration
- Abstract/Description
-
This dissertation examines administrative roles within the context of everyday public administration. Specifically, it studies the relationship between administrative roles assumed by public administrators and (1) the perceived presence of administrative discretion, (2) individual level beliefs regarding involvement in policy formulation and (3) tenure with organization. This dissertation has a three-fold purpose. First, it delineates the types of roles assumed by public procurement...
Show moreThis dissertation examines administrative roles within the context of everyday public administration. Specifically, it studies the relationship between administrative roles assumed by public administrators and (1) the perceived presence of administrative discretion, (2) individual level beliefs regarding involvement in policy formulation and (3) tenure with organization. This dissertation has a three-fold purpose. First, it delineates the types of roles assumed by public procurement specialists. Second, it tests whether administrative discretion, beliefs regarding participation in policy formulation and organizational tenure are significant in explaining the assumption of certain types of roles. Finally, the dissertation evaluates the implications for the public procurement process of the predominance of certain roles. vi The theoretical logic for this dissertation draws on the theory of representative bureaucracy and role theory. ... It is found that administrative discretion, individual expectations and organizational tenure are indeed important predictors of the assumption of administrative roles. Administrators who believe that they have access to relatively high levels of discretion and those who believe they should be involved in policy formulation are more likely to assume a representative type role. On the other hand, with increased tenure public administrators are less likely to assume a representative type role.
Show less - Date Issued
- 2013
- PURL
- http://purl.flvc.org/fcla/dt/3362569
- Subject Headings
- Public administration, Methodology, Transparency in government, Comparative government, Bureaucracy
- Format
- Document (PDF)
- Title
- The physical basis of transparency in biological tissue: Ultrastructure and the minimization of light scattering.
- Creator
- Johnsen, Sonke, Widder, Edith A., Harbor Branch Oceanographic Institute
- Date Issued
- 1999
- PURL
- http://purl.flvc.org/FCLA/DT/3174496
- Subject Headings
- Marine zooplankton, Transparency, Camouflage (Biology), Light--Transmission, Light--Scattering
- Format
- Document (PDF)