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A Multiple Case Study of Transparenc...

Wright, Julia L.

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A Multiple Case Study of Transparency Characteristics of Gift Card Breakage and Deferred Liabilities Using Rational Choice Theory.

Record Type:	Electronic resources : Monograph/item
Title/Author:	A Multiple Case Study of Transparency Characteristics of Gift Card Breakage and Deferred Liabilities Using Rational Choice Theory./
Author:	Wright, Julia L.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2016,
Description:	154 p.
Notes:	Source: Dissertation Abstracts International, Volume: 78-05(E), Section: A.
Contained By:	Dissertation Abstracts International78-05A(E).
Subject:	Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10170616
ISBN:	9781369246681

A Multiple Case Study of Transparency Characteristics of Gift Card Breakage and Deferred Liabilities Using Rational Choice Theory.
Wright, Julia L.

A Multiple Case Study of Transparency Characteristics of Gift Card Breakage and Deferred Liabilities Using Rational Choice Theory. - Ann Arbor : ProQuest Dissertations & Theses, 2016 - 154 p.

Source: Dissertation Abstracts International, Volume: 78-05(E), Section: A.

Thesis (Ph.D.)--Northcentral University, 2016.

The financial markets, the external users of the financial statements, are demanding transparency in financial reporting. Lack of transparent financial reporting has been blamed for corporate failures like Enron, for the 2008 U.S. financial collapse, and for increased scrutiny of annual reports by the oversight arm of the SEC. Increased transparency lowers the cost of capital and increases access to capital markets. Of particular interest in this paper is how transparency is impacted by retailers' reporting of unclaimed gift cards.

ISBN: 9781369246681Subjects--Topical Terms:

557516
Accounting.

A Multiple Case Study of Transparency Characteristics of Gift Card Breakage and Deferred Liabilities Using Rational Choice Theory.
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245 1 2 $a A Multiple Case Study of Transparency Characteristics of Gift Card Breakage and Deferred Liabilities Using Rational Choice Theory.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2016
300 $a 154 p.
500 $a Source: Dissertation Abstracts International, Volume: 78-05(E), Section: A.
500 $a Adviser: Henry Luckel.
502 $a Thesis (Ph.D.)--Northcentral University, 2016.
520 $a The financial markets, the external users of the financial statements, are demanding transparency in financial reporting. Lack of transparent financial reporting has been blamed for corporate failures like Enron, for the 2008 U.S. financial collapse, and for increased scrutiny of annual reports by the oversight arm of the SEC. Increased transparency lowers the cost of capital and increases access to capital markets. Of particular interest in this paper is how transparency is impacted by retailers' reporting of unclaimed gift cards.
520 $a According to prior literature, retailers who report gift card liabilities and breakage revenue from the issue of unclaimed gift cards have failed to report transparently. As the gift card industry grows into an expected $160 billion industry by 2018, deciding what constitutes transparency in financial reporting of gift cards can be complex in the face of little accounting guidance. The purpose of this qualitative embedded multiple-case study was to identify, via annual 10-K reports, the characteristics of the disclosures that contribute to or deter from financial reporting transparency of the retailer. This study provided a distinct approach to understanding how accounting practitioners are reporting gift card transactions and how their disclosures affect retailer's transparency to the investing and credit market. Furthermore, this study explores whether regulation, standardization and oversight have influenced the quality of the reporting and disclosure characteristics.
520 $a The results indicated that five of six retailers exhibited financial reporting transparency via a description of its measurement basis for gift card liabilities and breakage revenue. Other common themes included prominently defined gift card accounting policies, prominently disclosed breakage revenue amounts, and disaggregated gift card liabilities either on the balance sheet or in the notes to the financial statements. These results were inconsistent with the findings of previous studies. The study's results also indicated only minor differences between the 2008 and 2015 reporting of gift cards in the retail firms included in the sample, which indicates that the Credit CARD Act did not appear to improve the financial reporting of gift cards. Further research should include an expansion of the time dimension analysis given the recent release of the new revenue recognition standard by FASB.
590 $a School code: 1443.
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710 2 $a Northcentral University. $b School of Business and Technology Management. $3 2099493
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793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10170616