الفهرس 
Financial Reporting in Not-For-ProfitsOnly 14 pages are availabe for public view
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Abstract
This thesis is comprised of three essays in accounting. This first essay discusses the financial reporting in Not-For-Profits organizations. It begins with an introduction to the importance of accounting for charities and non-profit organization, and a review of the literature that explain users’ needs. After that, the financial reporting in the UK will be provided with a more emphasis being offered to the difference between the reporting under the UK GAAP and the IFRS since 2005. At the end, a conclusion is provided to recommend the adoption of the IFRS for these non- profit organizations to improve transparency, consistency and comparability across countries, and to reduce the costs associated with the uncertainty surrounding different accounting practices.In the second research, the financial performance of Cobham PLC is evaluated in relation to other companies in the industry using ratio analysis. In addition, the capital structure and the dividend policy of the firm will be evaluated. Finally, the share value will be derived using Free Cash Flow (FCF) model, dividends discount model, earning model, and using comparable firms. According to the different models, the share is undervalued in the market, and investors are advised to buy new shares or increase their shares in the company.In the third research, I am examining the effect of corporate risk disclosure in on firm value for a sample of UK FTSE All-Shares Companies. The effect on firm value is examined separately in relation to mandatory and voluntary risk disclosures. Automated content analysis is used to extract disclosure texts that reflect risks and to facilitate the inclusion of large sample size to derive a result that can be generalized. Results are expected to show that mandatory risk disclosure will not convey additional information to users and will not affect the firm cost of capital. However, voluntary risk disclosures are expected to affect the firm value positively if they represent good news and negatively if they reflect bad news.