cut accounting dissertations

• CUT IR Home

Chinhoyi University of Technology Institutional Repository

Welcome to the Chinhoyi University of Technology (CUT) Institutional Repository, an open-access digital archive, which collects, preserves, and disseminates scholarly outputs of CUT.

Communities in CUT IR

Select a community to browse its collections.

• CUT Public Lectures [2] Public Lectures host by Chinhoyi University of Technology
• Dissertations & Theses [26] Dissertations & Theses
• Graduate Business School [53]
• Institute of Life Long Learning and Development Studies [23]
• Institute of Material Sciences, Processing and Engineering Technology [1]
• Library [11] Publications by library staff and about CUT library
• School of Agriculture Science and Technology [35]
• School of Art and Design [9]
• School of Engineering Science and Technology [5]
• School of Entrepreneurship and Business Science [25]
• School of Health Science and Technologies [19]
• School of Hospitality and Tourism [11]
• School of Natural Science and Mathematics [0]
• School of Wildlife Ecology and Conservation [29]

Recently Added

Search cut ir, all of cut ir.

• Communities & Collections
• By Issue Date
• Sifile, Obert (31)
• Bhebhe, Thomas (20)
• Mapara, Jacob (14)
• Chavunduka, Desderio (13)
• Chawafambira, Armistice (13)
• Gandiwa, Edson (12)
• Kamusoko, Reckson (12)
• Utete, Beaven (11)
• Chikazhe, Lovemore (9)
• Murungweni, Chrispen (9)
• ... View More
• Zimbabwe (32)
• Climate change (8)
• Sustainability (5)
• Corporate social responsibility (4)
• Entrepreneurship (4)
• Wildlife (4)
• Academic libraries (3)
• Biodiversity (3)
• Corporate Governance (3)

Date Issued

• 2020 - 2023 (150)
• 2010 - 2019 (98)

Has File(s)

• USF Research
• USF Libraries

Digital Commons @ USF > Muma College of Business > School of Accountancy > Theses and Dissertations

Accounting Theses and Dissertations

Theses/dissertations from 2023 2023.

The Rise of Text Analysis: Using Machine Learning to Explain the Variation in Going Concern Accuracy , Yimei Zhang

Theses/Dissertations from 2017 2017

Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior , Xu Cheng

Theses/Dissertations from 2015 2015

Retail Investors' Perceptions of Financial Disclosures on Social Media: An Experimental Investigation Using Twitter , Neal Michael Snow

Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior , Amanuel Fekade Tadesse

Theses/Dissertations from 2013 2013

Do Changing Reference Levels affect the Long-Term Effectiveness of Incentive Contracts? , Lee Michael Kersting

Theses/Dissertations from 2010 2010

The Effects of Directional Audit Guidance and Estimation Uncertainty on Auditor Confirmation Bias and Professional Skepticism When Evaluating Fair Value Estimates , Norma R. Montague

Theses/Dissertations from 2009 2009

Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision-Making Setting in Capital Project Continuation Decisions , Ann C. Dzuranin

Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach , Christopher Robert Jones

Theses/Dissertations from 2008 2008

Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining , Johan L. Perols

Performance and Perception: An Experimental Investigation of the Impact of Continuous Reporting and Continuous Assurance on Individual Investors , Anita Reed

The Effect of Multidimensional Information Presentation on the Effectiveness and Efficiency of a Spatial Accounting Judgment , John K. Tan

Advanced Search

• Email Notifications and RSS
• All Collections
• USF Faculty Publications
• Open Access Journals
• Conferences and Events
• Theses and Dissertations
• Textbooks Collection

Useful Links

• Rights Information
• SelectedWorks
• Submit Research

Home | About | Help | My Account | Accessibility Statement | Language and Diversity Statements

Privacy Copyright

• Harvard Business School
• HBS Theses and Dissertations
• Browsing HBS Theses and Dissertations by Keyword
• Communities & Collections
• By Issue Date
• FAS Department
• Quick submit
• Waiver Generator
• DASH Stories
• Accessibility
• COVID-related Research
• Terms of Use
• Privacy Policy
• By Collections
• By Departments

Browsing HBS Theses and Dissertations by Keyword "Accounting"

title issue date submit date

ascending descending

5 10 20 40 60 80 100

Now showing items 1-4 of 4

• submit date

Director Heterogeneity and its Impact on Board Effectiveness 

Essays in financial accounting standard setting , private equity's diversification illusion: economic comovement and fair value reporting , the use of intangible assets as loan collateral .

• STUDY AT CUT
• Prospective Students
• International Students
• Postgraduate Students
• Courses Offered (Prospectus)
• Course calculator
• NC(V) and N Qualifications
• Selection Tests
• National Benchmark Test (NBT)
• Fees, Bursaries and Loans
• Disability Unit (DU)
• Apply online
• Check Application Status
• Register Online
• Short Courses
• Technology and Innovation
• Research Development and Postgraduate Studies
• Graduate School
• Research Ethics and Integrity
• Journal for New Generation Sciences (JNGS)
• Strategic Research Clusters
• Research Centres
• Center for Global Engagement (CGE)
• International Partnerships
• Community Engagement
• AM of medical devices (MedAdd)
• Product Development (PDTS)
• Technology Transfer Office
• Centre for Applied Food Sustainability and -Biotechnology (CAFSaB)
• Idea Generator (i-GYM)
• Engineering, Built Environment and Information Technology
• Built Environment
• Civil Engineering
• Electrical, Electronic and Computer Engineering
• Information Technology
• Mathematical and Physical Sciences
• Mechanical and Mechatronic Engineering
• Health and Environmental Sciences
• Agriculture
• Clinical Sciences
• Health Sciences
• Life Sciences
• Communication Sciences
• Design and Studio Art
• Educational and Professional Studies
• Language and Social Sciences Education
• Mathematics, Science and Technology Education
• Post Graduate Studies in Education
• Management Sciences

Accounting and Auditing

• Business Management
• Business Support Studies
• Entrepreneurship Development Unit
• Government Management
• Hospitality Management
• Tourism and Event Management
• Teaching and Learning
• Centre for Innovation in Learning and Teaching (CILT)
• CUT at a Glance
• What is a University of Technology?
• The CUT Logo story
• Leonard Thuto Sculpture
• The Crossing Sculpture
• Sustainable Development (SDGs)
• Publications
• Centre for Rapid Prototyping and Manufacturing (CRPM)
• Centre for Applied Food Security and –Biotechnology (CAFSaB)
• Unit for Lean Construction and Sustainability (ULCS)
• Unit for Sustainable Water and Environment (USWE)
• Centre for Sustainable Smart Cities 4.0
• Units and Centers
• Cut Leadership
• CUT Council
• Management Committee (Mancom)
• Executive team
• Institutional Forum
• Policies and Forms
• Visit CUT (Maps)

Welkom Campus

Bloemfontein Campus

• Vision 2030
• Frequently Asked Questions (FAQ)
• Why work at CUT?
• View current vacancies

Faculty of Management Sciences

Management sciences in accountancy.

Bloemfontein Campus & Welkom Campus

Management Sciences in Accountancy (ECP)

Extended Programme (Bridge Programme)

Management Sciences in Internal Auditing

Management sciences in internal auditing (ecp), postgraduate studies: management sciences.

Masters and Doctorate

Research & Innovation Portal

Try out our new research and innovation portal to find the latest published articles and information..

The global competitive markets in which enterprises operate necessitate reliable, relevant and understandable financial information to base managerial, strategic and economic decisions upon in their quest to succeed and grow. This crucial information is provided by the Accounting and Auditing professions, which currently experiences a broad based shortage. You can assist South Africa in alleviating this shortage by studying a course in Accounting, Accounting Technicians, Cost and Management Accounting, Internal Auditing or Financial Information Systems.

All our programmes are aligned with local and even international professional bodies such as AAT, IIA, ISACA, SAIPA, IAC. During your journey to become a professional, you will be assisted by highly qualified and award-winning lecturers with years of experience in both industry and teaching.

In short, the Department of Accounting and Auditing can provide you with a practical, technology-focused qualification in accounting or auditing that will lead you to a professional career.

• Business Ethics Education

The department has various student chapters and student interest groups that enrich university life. The focus of the chapters are:

• to develop/strengthen relationships;
• to contribute to personal growth and career development of students; and
• to promote the interests of a specific accounting profession or agenda.

The current student chapters(groups) are:

• ABASA CUT student chapter
• Internal Audit Student Chapter
• ISACA student group

• View details

Home > College of Business Administration > Kenneth G. Dixon School of Accounting > Accounting Student Scholarship and Creative Works > Accounting Graduate Theses and Dissertations

Accounting Graduate Theses and Dissertations

Theses/dissertations from 2023 2023.

Two Studies Examining the Effects of Industry Controversy on Accountability and Social and Environmental Accounting , Jacob Lennard

Theses/Dissertations from 2021 2021

Three Papers Examining the Impact of Non-financial and Supplier Diversity Disclosures on Investors' Judgments and Decisions. , Andria Hill

Two Studies Examining The Effects of Tax Salience, Informational Justice, and Autonomy on Taxpayer Behaviors , Jason Schwebke

Two Studies Investigating Institutional Theory and Municipalities' Payments in Lieu of Taxes Programs in Nonprofit Organizations , Gregory Stone

Theses/Dissertations from 2019 2019

Three Studies on Cybersecurity Disclosure and Assurance , Patricia Navarro Vekez

System Justification Theory: Synthesizing and Applying its Theoretical Motivations in Behavioral Accounting Research , Wioleta Olczak

Two Studies Analyzing The Effects of Business Case and Paradoxical Cognitive Framing on Sustainability Decision Making , Nadra Pencle

Theses/Dissertations from 2018 2018

Three Studies Examining the Potential for Relational Reasoning to Enhance Expertise in Complex Audit Domains , Matthew Holt

Three Studies Examining Auditors' Use of Data Analytics , Jared Koreff

Three Studies Examining the Effects of Business Analytics on Judgment and Decision Making in Accounting , Bradley Lang

Theses/Dissertations from 2017 2017

Three Studies Examining The Effects of Informal Management Control Systems and Incentive Compensation Schemes on Employees' Performance , Kazeem Akinyele

Three Studies Examining Accountability in Auditing , Amy Donnelly

The Expansion of Financial Regulation to Include Humanitarian Issues:An Examination of the Development of Conflict Mineral Reporting Requirements Using Actor-Network Theory , Robert Tennant

Theses/Dissertations from 2016 2016

Decision Making in Corporate Taxation , Bonnie Brown

Re-Thinking the Intentionality of Fraud: Constructing and Testing the Theory of Unintended Amoral Behavior to Explain Fraudulent Financial Reporting , Andrew Dill

Under-Researched Areas of Audit Quality: Inputs, Firms, and Institutions , Jared Eutsler

Theses/Dissertations from 2015 2015

Three Studies Examining Nonprofessional Investors' Decision Making , Anis Triki

Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting , Martin Weisner

Theses/Dissertations from 2014 2014

Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes , Oluwakemi Ajayi

Theses/Dissertations from 2013 2013

The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance? , Joseph Canada

Regulation And The Auditing Profession , Alexey Lyubimov

The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment , Jeffrey Reinking

Theses/Dissertations from 2012 2012

Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies , Jason Chen

An Examination Of Issues Related To Professional Skepticism In Auditing , Erin Burrell Nickell

More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance , Kimberly A. Zahller

Theses/Dissertations from 2011 2011

The Effects Of Risk And Trust On The Achievement Of Sustainable Competitive Advantage From B2b E-commerce Trading Relationships , Clark J. Hampton

Theses/Dissertations from 2010 2010

Three Studies Related To The Institutionalization Of International Financial Reporting Standards. , Anna Alon

Three Studies Investigating The Legal Liability Implications Of The Sarbanes-oxley Act Of 2002 , Jillian Phillips

Theses/Dissertations from 2009 2009

Understanding The Antecedents And Consequences Of Sales And Use Tax Policy: Evidence From Three Studies , Amy Hageman

Theses/Dissertations from 2007 2007

Organizational Legitimacy And The Strategic Use Of Accounting Information: Three Studies Related To Social And Environmental Dis , Charles Cho

Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing , Renu V. Desai

Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India , Vikram G. Desai

Theses/Dissertations from 2005 2005

Accounting Disclosure At The Organization-society Interface: A Meta-theory And Empirical Evidence , Jennifer Ching-Kuan Chen

Adaptive Self-regulation And Organizational Politics: Investigating The Effects In The Accounting Profession , Sharon Howell

The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002 , Steven Thornburg

Theses/Dissertations from 1997 1997

The role of performance plans in mitigating agency problems and improving corporate performance : an empirical examination , Sanjay Gupta

An Investigation of the Interpretation of Uncertainty Information Displays by Decision Makers , Lois S. Mahoney

Theses/Dissertations from 1996 1996

The information content of accounting measures in relation to the cross-section of expected stock returns , Sekhar Anantharaman

Explaining mutual fund performance : the usefulness of corporate financial information , F. Lauren Detzel

An empirical study of user satisfaction with accounting information systems in a healthcare environment , Brian Lyle McGuire

Theses/Dissertations from 1995 1995

Estimating loan losses using markov chains , Luis Betancourt

An investigation of firms choosing early adoption of sfas number 106: employers accounting for postretirement benefits other than pensions , Barbara Boyette Clevenger

An empirical comparison of traditional statistical techniques and neural networks in the auditing domain , Thomas John Hofferd

Decision maker weighting and usage of indicators of university service efforts and accomplishments , Barbara B. Ratti

Theses/Dissertations from 1993 1993

Pattern perceptiveness and acquisition of accounting skills , L. Melissa Walters York

Theses/Dissertations from 1991 1991

The effects of graphical distortion of accounting information on financial judgements , Deanna Oxender Burgess

Browse Advisors

• Browse recent Advisors

Advanced Search

• Notify me via email or RSS
• Colleges & Departments
• Disciplines
• Expert Gallery
• My STARS Account
• Frequently Asked Questions
• Follow STARS
• About STARS

Home | About | FAQ | My Account | Accessibility Statement

Privacy Copyright

University Library, University of Illinois at Urbana-Champaign

Accounting Research Toolbox

• Audit Resources
• Financial Data Sets
• How to Find Papers
• Article Databases
• Key Journals & Trade Publications

Illinois Digital Repository

Proquest dissertations and theses, recommended ebooks on dissertation writing.

• Research Impact
• Research Management
• Databases to Build Competitors List

The University Library hosts a digital repository called IDEALS which contains recent dissertations (those which can be deposited digitally via word documents, etc) and working papers for Illinois faculty and doctoral students.   Advantages are retaining your own copyright and having it be discovered more quickly via OpenSource.

• ProQuest Dissertations and Theses This link opens in a new window

A database that contains dissertation citations back to 1861, abstracts back to 1980, and the full text of many dissertations from 1997 (and sometimes earlier) to present. Masters theses have been selectively indexed since 1962. Almost all dissertations written at UIUC from 1997 forward are available as a free full-text download in PDF (Adobe Acrobat) format. Here is an example of a subject search for education dissertations written at UIUC:

• In the first search box, type Education and select Subject (SU) from the dropdown menu at the right.
• In the second search box, type University of Illinois at Urbana-Champaign and select University/institution (SCH) from the dropdown menu at the right. ( Note: The full name of the school needs to be typed out, so "University of Illinois" or "UIUC" will not work.)
• To limit by year, select desired years from the Date Range drop-down menu.
• Click the Search button.

After performing your search and locating a dissertation of interest, you'll see a 'Full text-PDF' link at the right of the dissertation record if a full-text download is available. From there you can e-mail or export the citation and abstract. You also have the option of purchasing a copy by selecting the 'Order a copy' link.

If the full text is not available for download, a print copy of the dissertation may be available in the UIUC library--just do a search in the online catalog for the dissertation title to determine its location.

Abstracts for pre-1980 dissertations are available in Dissertation Abstracts , the print version of the database contents.

• Doing Your Dissertation in Business and Management by Reva Berman Brown Call Number: Online ISBN: 9781847877970 Publication Date: 2006-01-01 Readers are given guidelines to help them assess the kind of researcher they are and the all important question of how to chose a research project is answered.
• Guide to the Successful Thesis and Dissertation by James E. Mauch; Namgi Park Call Number: Online ISBN: 0824755286 Publication Date: 2003-05-01 Contents include how to get started, the role of a Research Advisor, developing a proposal, preparation, the thesis committee, conducting the study, etc.
• Writing the Successful Thesis and Dissertation by Irene L. Clark Call Number: Online ISBN: 9780131735330 Publication Date: 2006-12-21 A complete, step-by-step, practical overview of the process of writing successful theses and dissertations.
• Writing Your Dissertation by Derek Swetnam Call Number: Online ISBN: 9781848031265 Publication Date: 2007-01-01 This book covers such areas as choosing a subject, planning the total work, selecting research methods and techniques, written style and presentation. (Description from Amazon)
• << Previous: Key Journals & Trade Publications
• Next: Research Impact >>
• Last Updated: Nov 9, 2023 10:11 AM
• URL: https://guides.library.illinois.edu/accountingresearch

Home > BUSINESS > ACCOUNTING > ACCOUNTING_ETD

Theses and Dissertations

Dissertations from 2024 2024.

Does a Restatement Damage an Audit Partner's Reputation , Alisha Blush

CAN THE BENEFITS OF AUDIT SPILLOVER BE OBTAINED THROUGH ADVISORY ENGAGEMENTS? AN INVESTIGATION INTO THE AUDIT MARKET FOR US FEDERAL AGENCIES , Nicholas A. Mitchell

Dissertations from 2023 2023

Auditor Responses to Audit Clients’ Indirect-Effect Illegal Acts , Hilary Frances Hughes

Auditor’s Consideration of Client Cybersecurity Risk – A Machine Learning-Based Analysis , Wanying Jiang

Dissertations from 2022 2022

Deriving Auditor Quality and Manager Quality from Form 10-K , Lacey Donley

Corporate Website Disclosures and Financial Reporting Quality , Nicholas Mueller

Dissertations from 2021 2021

The Effects of a Client’s Social Media Disclosure and Audience Engagement on Auditor Judgment: A Social Penetration Theory Perspective , Laura Guichard

Do Analysts’ Coverage and Supplementary Gross Margin Forecasts Influence Managers’ Decision to Recognize Inventory Loss? , Nusrat Jahan

Dissertations from 2020 2020

Earnings Management of Leaders and Laggards , Candice Roche Boucree

Does Auditor Tenure Matter? Audit Partner Rotation and Industry Specialization in the U.S. , Danielle Sarah Lazerson

Dissertations from 2019 2019

Effective Tax Rates for Multinational and Domestic Corporations: A Closer Examination , Allen Lee Ryan

The Interplay among Tax Specialists, Corporate Tax Behavior, and Tax Accrual Quality , Pradeep Sapkota

Dissertations from 2018 2018

Unintended Consequences of the Dodd-Frank $10 Billion Asset Size Threshold , Laura Camille Alford

Selling, General, and Administrative Cost Stickiness and GDP Predictions , Russell Barber

Audit Committee Industry Specialization: An Examination of Auditor Choice, Financial Reporting Quality Implications, and Market Perception , Danny Lynn Shaw

The Relationship between Audit Quality and Competition at the Intersection of the Large and Small Audit Firm Markets , Jeanne-Claire Alyse White

Dissertations from 2017 2017

The Economic Costs to Audit Firms of Ethical Violations and the Resulting PCAOB Disciplinary Orders , Stephanie Ann Merrell

The Pricing of IPO Audit Expertise and Subsequent Issuer Underpricing , Jung Eun Park

Dissertations from 2016 2016

The Certifying Triangle of Financial Reports , Dong Li

Dissertations from 2015 2015

Does the PCAOB Inspection have an Effect on Audit Fees and Audit Quality? , Elizabeth Schwartzhoff Johnson

CEO Compensation and Tax Loss Carrybacks , Pei-Yu Sun

Dissertations from 2014 2014

The Effect of Innovation on Corporate Tax Avoidance , Peng Guo

Has the FASB and IASB's Shift toward an Asset/Liability View Enhanced the Predictive Usefulness of ROE? , Regina Cavalier Rosa

Auditor Regional Industry Specialization: Effect on Audit Pricing and Audit Quality , Andrey Alexandrovich Simonov

Dissertations from 2013 2013

Consistency between earnings forecasts and stock recommendations : the effect of political connections , Elio Alfonso

The effect of audit market concentration on audit pricing and audit quality : the role of the size of the audit market , John Daniel Eshleman

The effect on earnings persistence and the market's reaction to the alignment of employee and customer relations with competitive strategy , Robert Stephen Hogan

Income Classification Shifting and Financial Analysts’ Forecasts , Shanshan Pan

Dissertations from 2012 2012

Stock liquidity, price informativeness, and accruals-based earnings management , Jing Fang

High Strain Rate Programming Of Shape Memory Polymers , Anqi Wang

Accounting comparability, audit effort and audit outcomes , Joseph Hongbo Zhang

Experimental Study of Lean Blowout with Hydrogen Addition in a Swirl-stabilized Premixed Combustor , Shengrong Zhu

Dissertations from 2011 2011

Auditor tenure and audit quality , Li Zheng Brooks

Optimization of Adult Multipotent Stromal Cell-Bioscaffold Interactions for Tissue Regeneration with Bioreactors , Lin Xie

Dissertations from 2009 2009

Accurals quality and price synchronicity , Joseph Atkins Johnston

Dissertations from 2007 2007

Rate regulation and earnings management: evidence from the U.S. electric utility industry , Joseph Ben Omonuk

Impingement Heat Transfer In The Leading Edge Cavity Of A Gas Turbine Vane , Amar Jeetendra Panchangam Nivarthi

Voluntary disclosures in mergers and acquisitions , Scott Allen Wandler

Dissertations from 2006 2006

Using the FASB's qualitative characteristics in earnings quality measures , Abhijit Barua

Do accruals exacerbate information asymmetry in the market? , Sonia Wasan

Dissertations from 2004 2004

The effect of program commitment on the degree of participative congruence and managerial performance in a budgeting setting , Kevin T. Breaux

Internal Revenue Service Restructuring and Reform Act of 1998: a test of New Public Management , William Meriwether VanDenburgh

The effect of the implicit theory of integrity on an internal auditor's asessment of management fraud risk , Stephanie F. Watson

Do speculative short sellers detect earnings management? , Yan Zhang

Theses from 2003 2003

Planting rate effects on sugarcane yield trials , Albert Joseph Orgeron

Agronomic and molecular characterization of Louisiana native Spartina alterniflora accessions , Alicia Beatriz Ryan

Dissertations from 2002 2002

Markov models to estimate and describe survival time and experience in cohorts with high euthanasia frequency , Giselle Louise Hosgood

The impact of institutional stock ownership on a firm's earnings management practice: an empirical investigation , Santanu Mitra

Validation of AnnAGNPS at the field and farm-scale using an integrated AGNPS/GIS system , Glenn M. Suir

Theses/Dissertations from 1999 1999

Comprehensive Income and Its Relation to Firm Value and Transitory Earnings. , Carol Callaway Dee

Executive Compensation, Performance, Board and Ownership Structure: a Simultaneous Equations Approach. , Ayalew A. Lulseged

Executive Compensation and the Investment Opportunity Sets of Initial Public Offerings. , Tanya S. Nowlin

Theses/Dissertations from 1996 1996

The Effects of Analyst Following on Market Response to Bank Loan Announcements. , Joan Marie Brumm

An Information Integration Theory Analysis of Tax Preparers' Perceived Risk of Reporting Aggressively on Clients' Income Tax Returns. , Velmer Carlene Eddlemon

The Effects of Industry Deregulation on the Stock Market Responses to Earnings Announcements. , Wah Poon

Theses/Dissertations from 1995 1995

The Effects of Departures From Prior Return Measures on Individual Taxpayer Frame and Tax Reporting Decisions. , Phyllis V. Copeland

An Evaluation of Accounting Method Choice: A Study of the Transition Obligation Upon Adoption of SFAS 106. , Jean Elizabeth Finch

An Examination of Investor Evaluation of Corporate Social Performance. , Gisele Kay Jackson

Theses/Dissertations from 1993 1993

The Prediction of Financial Turnaround of Financially Distressed Firms. , Leslie B. Fletcher

The Impact of Budget Variance, Fiscal Stress, Political Turnover, and Employment Sector on Compliance Reporting Decisions. , Linda Achey Kidwell

Theses/Dissertations from 1992 1992

Attitudes Toward International Harmonization Efforts: A Cross-Cultural Study. , M. Aileen Smith

Theses/Dissertations from 1991 1991

An Investigation of the Determinants of the Municipal Decision to Privatize Residential Sanitation Collection. , Richard C. Brooks

An Examination of Semiotic Theories of Accounting Accruals. , Harlan Lynn Etheridge

An Examination of Auditor Changes Following Events Adversely Affecting External Auditor Credibility. , Thomas E. Wilson Jr

Theses/Dissertations from 1990 1990

An Investigation of the Effect of a Favorable External Quality Assurance Review on the Scope of the External Auditor's Examination of an Organization's Financial Statements. , Michael Charles Toerner

Theses/Dissertations from 1989 1989

The Interaction of Accountants' Involvement and Basis of Accounting on Loan Officers' Judgment When Evaluating a Loan to a Small Business. , Joe Gregory Bushong

A Training Intervention for Control of SBA Loan Defaults: A Theory Development Approach. , J. Dennis Coates

The Impact of Alternative Presentations of Cash Flows From Operations on the Relevance of Funds Flow Information. , David Walter Cornell

An Experiment to Study the Effects of Changing Format and Scaling Characteristics of Financial Statement Data. , Paul Michael Goldwater

An Empirical Investigation of the Financial Statement Characteristics of Firms Engaging in In-Substance Defeasance of Debt. , Raymond Jeffords Jr

The Impact of Options Listing on the Information Content of Annual Earnings Announcement. , Tinwah Richard Lau

Prospect Theory in Governmental Accounting: Implications for the Budgeting Process at the Local Level. , Karen Sue Mckenzie

An Examination of the Effect of Financial Risk on the Manager's Choice of Accounting Methods. , Linda Marie Nichols

An Experimental Research Study on the Effect of Accrual of Nonpension Postretirement Benefit Costs on Loan Officers' Decisions. , Joyce Ann Strawser

Theses/Dissertations from 1988 1988

An Investigation of Internal Auditor Judgment on the Importance of Indicators of Potential Financial Fraud: An Analytic Hierarchy Process Approach. , Barbara Ann Apostolou

A Comparison of the Effectiveness of the Operating Funds Flow Measures of Cash, Net Quick Assets, and Working Capital in Predicting Future Cash Flow. , Catherine Innes green Gaharan

The Effects of the Tax Reform Act of 1986 on the Real Estate Capital Markets and Its Differential Effects on Entity and Functional Forms: An Empirical Investigation. , Evelyn C. Hume

Information Acquisition and Decision-Making in Creditors' Decision Environment. , Pao-chuan Lin

A Study to Investigate the Effects of State Taxation and Plan Type on Small Employer Retirement Plan Cost. , W. Robert Smith

Theses/Dissertations from 1987 1987

The Impact of Comprehensive Allocation and Flow-Through Method of Accounting for the Income Taxes on the Investment Decision: A Field Experiment. , Zafar Ullah Khan

An Empirical Investigation of the Usefulness of Current Cost Information in Merger Prediction. , Robert Kuaterng Su

An Experimental Research Study on the Effect of Recognition and Disclosure of Corporate Pension Plan Assets and Obligations on Investment Decisions. , Mary Jeanne Welsh

Theses/Dissertations from 1986 1986

An Empirical Investigation of the Comparability of Reported Earnings Per Share Under Accounting Principles Board Opinion No. 15. , Suzanne Resi Pinac-ward

Theses/Dissertations from 1985 1985

An Experimental Research Study on the Effects of the Type of Accounting Service on a Bank Lending Decision for Nonpublic Businesses (Audit, Compilation, Review). , Jeffrey Reed Miller

A Field Test of the Perceptions of the Qualitative Characteristics of Statement of Financial Accounting Concepts No. 2 by Practicing Cpas (Multitrait-Multimethod, Mtmm, Analytic Hierarchy Process, Ahp). , Larry G. Singleton

Theses/Dissertations from 1984 1984

A Comparison of Sfas 33 Disclosures and Historical Cost Information in Predicting Stock Prices (Inflation, Changing Prices). , Heibatollah Sami

Theses/Dissertations from 1983 1983

Toward the Development of a Model to Evaluate the Effect of the Accelerated Cost Recovery System of Depreciation as Enacted by the Economic Recovery Tax Act of 1981 on State of Florida Corporate Tax Revenues. , Chula Greenwell Ensley

An Empirical Investigation of the Extent of Disclosure in Municipal Annual Reports. , Franklin James Plewa Jr

Theses/Dissertations from 1982 1982

An Empirical Investigation of the Differential Market Response to Quarterly Earnings Announcements. , Salem Mohamed Bengharbia

An Empirical Study of Usefulness and Communicative Ability of Segment Disclosures Among Sophisticated Users of Corporate Financial Statements. , James Harold Honea

The Prediction of Small Business Instability--Loan Noncompliance: a Discriminant Analysis Approach. , Charles Thomas Moores

A Study of Moral Development of Selected Employees in Certain Public Accounting Firms. , Guy L. Tull Jr

A Comparison of the Predictive Ability of Historical Cost and Current Cost Accounting With Regard to the Prediction of Operating Cash Flow. , Ralph Edward Welton Jr

Theses/Dissertations from 1981 1981

An Empirical Study of the Characteristics of the Governmental Budgetary Process in Rich and Uncertain Environments: the Case of Saudi Arabia. , Abdulrhman I. Alhumaid

Theses/Dissertations from 1980 1980

The Reaction of the Security Market to the Quality of Segmental Disclosures: an Empirical Investigation. , Jacob Olakayode Balogun

Perceptions of the Role of Corporate Audit Committees - Now and in the Future. , Brenda Stewart Birkett

Theses/Dissertations from 1979 1979

Behavioral and Attitudinal Implications of Different Styles of Performance Evaluation: an Empirical Study. , Paul Joseph Carruth

A Test of Alternative Prior Probability Elicitation Methods in Assessing the Reliability of Internal Control Systems for Audit Decisions. , Johng Yul Lee

Municipal Bond Ratings: a Multiple Discriminant Analysis. , Kenneth Edward Peacock

Esops and Tax Policy: an Empirical Investigation of the Impact of Esops on Company Operating Performance. , Randy Gene Swad

Advanced Search

• Notify me via email or RSS
• Collections
• Disciplines

Author Corner

Sponsored by.

• LSU Libraries
• LSU Office of Research and Economic Development

Home | About | FAQ | My Account | Accessibility Statement

Privacy Copyright

• DUT Open Scholar
• Faculty of Accounting and Informatics
• Theses and dissertations (Accounting and Informatics)

Theses and dissertations (Accounting and Informatics) : [205] Collection home page

• 36 Olugbara, Oludayo O.
• 12 Skinner, Jane Phyllida
• 11 Olarewaju, Odunayo Magret
• 10 Eyono Obono, Seraphin Desire
• 10 Stainbank, Lesley June
• 9 Heukelman, Delene
• 9 Nyide, Celani John
• 9 Singh, Penny
• 8 Garbharran, Hari Lall
• 8 Rajkoomar, Mogiveny

Chinhoyi University of Technology Library

Search all: books, articles and more:

Advanced Search

Library Catalogue

• Institutional Repository
• Exam Papers
• RemoteXs Off Campus
• QUICK LINKS
• Chat with a Librarian
• C.U.T Jornals Online
• Information Literacy Skills
• Research4Life

Contact A Librarian

You can chat directly with your librarian to get answers to your library and research questions instantly.

Research Help

Have a research question? Library staff are available to consult with you at every stage of the research process. Get assistance today.

e-Resources (RemoteXs)

Connect and enjoy off-campus access to a wide range of databases & journals plus in-person use of library facilities with CUT RemoteXs.

C.U.T. LIBRARY

Chinhoyi University of Technology is the center of the University's intellectual community, providing a welcoming environment for the creation and management of knowledge through innovative thinking, open inquiry, and collaborative partnerships.

Referencing Tools

C.u.t. institutional repository, school based resources.

Art & Design

Natural Sciences & Mathematics

Entrepreneurship & Business Sciences

Hospitality & Tourism

Engineering Science & Technology

Agricultural Sciences & Technology

Wildlife, Ecology & Conservation

Materials Science & Engineering Tech

News & events.

Get the latest news,notices and tips from your librarian! .

Make the most from e-Resources

At C.U.T. Library, we recommend library's e-resources to all students and lecturers. E-books, e-journals, articles and databases can be used for teaching purposes by linking them in learning management systems and electronic learning materials.

Best Anti-Plagarism Tool

Nothing can damage a writer’s reputation or student record more than an accusation of plagiarism. Even the hint of an accusation can impact your grades or your livelihood, so it is essential to turn in copy and assignments plagiarism-free.

Mendeley Handbook

Mendeley is a set of tools designed to help you gather and organize PDFs, cite references accurately when you write, and share documents. Set up your Mendeley account on the web, download the desktop application now.

•   UZ eScholar Home

University of Zimbabwe e-Theses

By Issue Date Authors Titles Subjects

Search within this community and its collections:

This Community consist of University of Zimbabwe Theses Collection

Collections in this community

Faculty of engineering & the built environment e-theses collection [137], faculty of law e-theses collection [105], faculty of science e-theses collection [254], faculty of social and behavioral sciences e-theses collection [342], faculty of veterinary sciences e-theses collection [11], faculty of agriculture environment and food systems e-theses collection [105], faculty of arts and humanities e-theses collection [25], faculty of business management sciences and economics e-theses collection [480], faculty of computer engineering, informatics and communications e-theses collection [0], faculty of education e-theses collection [12], faculty of medicine & health sciences e-theses collection [158], recent submissions.

In vivo toxicological study of aqueous extracts of Vitex payos fruits 

Frequency of the tp53 codon 47 and codon 72 polymorphisms in hiv infected women with histologically confirmed cervical and vulvar pre cancer and invasive cancer reporting at an hiv clinic in harare, zimbabwe , a bioinformatics approach to define the eps-d1 subtelomeric chromosomal deletion in bread wheat (triticum aestivum). , gas chromatography-mass spectrometry analysis in vitro antibacterial efficacy and in silico molecular docking of compounds produced by endophytes isplated from indegenous medical plants. , assessing impact of leadership on strategy implementation in the real estate sector: the case of first mutual properties limited , digital banking strategy and financial performance of banks in zimbabwe , the effects of covid-19 on performance of commercial real estate: a case study of real estate listed companies in zimbabwe , smes financing through the capital market in zimbabwe: possibilities, benefits and constraints. , an assessment of the impact of de-dollarisation on business performance in a hyper inflationary environment in zimbabwe: a case study of the retail sector in harare , a conceptual framework for senior management motivation in the banking sector in zimbabwe , impact of covid-19 pandemic on performance of smes in zimbabwe: case of smes in harare , a study into the role of leadership skills in the growth of small to medium enterprises (smes) in zimbabwe. the case of manufacturing sector. , the relationship between emotional intelligence and leadership effectiveness in the zimbabwe medical sector. a case of harare central hospital. , the contribution of organizational culture towards improving the sustainable competitive advantages of firms in the telecommunications sector in zimbabwe: a case of net one cellular (private) limited , enhancing finance transformation through governance, compliance and control mechanisms in zimbabwe private sector companies , antimicrobial potential of herbal creams based on extracts from combretum zeyheri , viral load comparison between sars-cov-2 symptomatic and asymptomatic patients during the course of covid-19 infection , determination of lymphocyte and cytokine profiles associated with coronavirus disease 2019 severity , use of bacteriophages to control salmonella in crocodiles and optimisation of a light induced expression system for endolysin. , the corrupt procurement practices and their impact on service delivery in the ministry of health and child care: a case of mashonaland central province, zimbabwe .

• Phone: +90 (212) 875 19 08
• E-Mail: [email protected]

• Company Profile
• Company Policy
• Mission and Vision
• Certificates
• Aluminium Windows
• Aluminium Doors
• Aluminium Sliding Elements
• Aluminium Curtain Walls
• Aluminium Skylight Elements
• Aluminium Frames for Safety and Security
• Aluminium Conservatories
• Metal Panel Sheet Claddings
• Aluminium Entrance Frames
• Glass Structures
• Complementary Items
• Lightweight Steel Structures
• Human Resources OPEN

We are Hiring!

Current job openings, bookkeeper and accounts administrator.

• Organizing the internal accounts, company files and reporting to accountants, company directors,
• Liaising with the suppliers, certificates bodies, external consultants, clients and main office staff ( Fluent in English )
• Assisting Project Managers and Directors with all the paperwork involved during the flow of business,

Preferred Candidate

• Years of Experience: 3-25 years of experience
• Graduated School: Business, Economics, Accounting to similar disciplines
• Level of Education:  High School ( Graduate ), Bachelor's ( Graduate )
• Languages: English ( Reading: Advanced, Writing: Advanced, Speaking: Advanced
• Microsoft Office: Excel, Powerpoint, Word ( Advanced )

Position Information

• Company Industry:  Aluminium, Building, Architecture
• Job Type:  Permanent / Full-time
• Position Level:  Staff
• Job Location: United Kingdom, London

Affluent Americans are driving U.S. economy and likely delaying need for Fed rate cuts

Since retiring two years ago, Joan Harris has upped her travel game.

Once or twice a year, she visits her two adult children in different states. She’s planning multiple other trips, including to a science fiction convention in Scotland and a Disney cruise soon after that, along with a trip next year to neolithic sites in Great Britain.

“I really have more money to spend now than when I was working,” said Harris, 64, an engineer who worked 29 years for the federal government and lives in Albuquerque, New Mexico.

Back then, she and her now-ex-husband were paying for their children’s college educations and piling money into savings accounts. Now, she’s splurging a bit and, for the first time, is willing to pay for first-class plane tickets. She plans to fly business class to Scotland and has arranged for a higher-level suite on the cruise.

“I suddenly realized, with my dad getting old and my mom dying, it’s like, ‘No, you can’t take it with you,’ ” she said. “I could become incapacitated to the point where I couldn’t enjoy something like going to Scotland or going on a cruise. So I better do it, right?”

Older Americans like Harris are fueling a sustained boost to the U.S. economy. Benefiting from  outsize gains in the stock  and housing markets over the past several years, they are accounting for a larger share of consumer spending — the principal driver of economic growth — than ever before.

And much of their spending is going toward higher-priced services like travel, health care and entertainment, putting further  upward pressure on those prices  — and on inflation. Such spending is relatively immune to the Federal Reserve’s push to slow growth and tame inflation through higher borrowing rates, because it rarely requires borrowing.

Affluent older Americans, if they own government bonds, may even be benefiting from the Fed’s rate hikes. Those hikes have led to higher bond yields, generating more income for those who own such bonds.

The so-called “wealth effect,” whereby rising home and stock values give people confidence to increase their spending, is a big reason why the economy has defied expectations of a sharp slowdown. Its unexpected strength, which is contributing to stickier inflation, has forced  a shift in the Fed’s plans .

As recently as March, the Fed’s policymakers had projected that they would cut their benchmark rate three times this year. Since then, though, inflation measures have remained uncomfortably high, partly a consequence of  brisk consumer spending . Chair Jerome Powell made clear recently that the Fed isn’t confident enough that inflation is sustainably easing to cut rates.

When the Fed meets this week, it is sure to keep its benchmark rate unchanged at a 23-year high, the result of 11 rate hikes. The Fed’s hikes have forced up borrowing costs across the economy — for everything from home and auto loans to credit cards and business loans.

Even as the Fed has jacked up borrowing costs, stock and home values have kept rising, enlarging the net worth of affluent households. Consider that household wealth grew by an average of 5.5% a year in the decade after the 2008-2009 Great Recession but that since 2018, it’s accelerated to nearly 9%.

Stock prices, as measured by the S&P 500 index, are about 72% higher than they were five years ago. Home values soared 58% from the end of 2018 through 2023, according to the Federal Reserve.

All told, Americans’ wealth has ballooned from $98 trillion at the end of 2018 to $147 trillion five years later. Adjusting for inflation, the gains are less dramatic, but still substantial.

“People have had significant wealth gains in stocks, significant wealth gains in fixed income, significant wealth gains in home prices, significant wealth gains even in crypto,” said Torsten Slok, chief economist at the Apollo Group, an asset manager. “All that adds up to still a very significant tailwind.”

The gains are hardly universal. The wealthiest one-tenth of Americans own two-thirds of all household wealth. Still, wealth for the median household — the midpoint between the richest and poorest — rose 37% from 2019 to 2022, the sharpest rise on record since the 1980s according to the Fed, to $193,000.

Wealth is also disproportionately held by older Americans. People ages 55 and over now own nearly three-quarters of all household wealth, up from 68% in 2010, according to the Fed. In percentage terms since the pandemic, household net worth has also surged for younger households. But because younger adults started from a much lower level, their gains haven’t been anywhere near enough to keep pace with older Americans.

“The baby boomers are the richest retiring generation we’ve ever had,” said Edward Yardeni, president of Yardeni Research. “Not everybody is well-off, but we’ve never had a retiring generation with this much wealth. That’s one of the major reasons why the economy is strong.”

That said, many older Americans face significant financial challenges. One-quarter of Americans over age 50 have no retirement savings, according to  a survey  by the AARP.

Even so, as the huge baby boom generation has aged and, on average, has accumulated more assets, they have accounted for a rising share of consumer spending. Americans ages 65 or over supplied nearly 22% of consumer spending in 2022, the most recent year for which data is available. That’s the highest such figure on records dating to 1989, up from about 16% in 2010.

One result of the Fed’s higher rates has been a kind of bifurcated economy, by age. Older, wealthier Americans who already own homes and cars have been much less affected by the Fed’s rate hikes. By contrast, younger Americans are enduring a combination of expensive home prices and high mortgage rates, making it much harder to buy a first home.

Harris, for one, sees this divide in her own family: Her home and car are paid off, and higher interest rates have had little effect on her finances. She recently visited a home in her neighborhood that she was surprised to see priced at $500,000. She bought hers, which she thinks could fetch a higher price, for $162,000 in 1991.

Her 25-year-old daughter, Ruby, had a vastly different experience during a recent visit to an open house near her boyfriend’s apartment in the Boston area. An older two-bedroom apartment was on sale for $800,000; it sold within a week.

Ruby considers herself fortunate to have a well-paying job as a materials engineer. But that apartment price still seemed astronomical. She loves the area, especially for its walkability, but doubts she’ll ever be able to afford a house there.

“In the long term, it probably won’t be affordable to stay here,” she said. “Whereas the Midwest is more affordable but won’t have the neighborhoods that I like.”

Economists calculate that while the wealth effect generally has a relatively modest effect on spending, it may be larger now. That’s because retirement-age Americans, who are more likely to spend out of their wealth, constitute a larger proportion of the nation: Americans ages 65 and over make up about 17% of the population, up from 13% in 2010. And people with stock holdings can now easily access their account balances online, increasing their awareness of increases in their net worth.

Research  by Michael Brown, an economist at Visa  and others has also found that significant stock market wealth typically boosts spending on discretionary items such as restaurants, travel and entertainment — sectors of the economy where spending is surging and inflation remains elevated.

The Conference Board, a business research group, asks Americans in its  monthly survey of consumer confidence  whether they plan an overseas vacation in the next six months. Slok noted that more than one in five households say they are — a record-high proportion on records dating to 1967.

The cruise provider Royal Caribbean just reported blowout earnings and strong demand, “leading to higher pricing for all our key products,” CEO Jason Liberty told investors. “Customer sentiment remains very positive, bolstered by resilient labor markets, wage growth, stabilizing inflation and record-high household net worth.”

Last week, the Fed’s preferred inflation gauge, excluding volatile food and energy costs,  rose 2.8% from a year earlier , a sign that inflation remains sticky. Solid consumer spending, particularly on services, was one key factor. In one measure of services inflation that the Fed watches closely, prices climbed 3.5% from a year earlier, far higher than is consistent with its 2% inflation target.

The Associated Press

• Election 2024
• Entertainment
• Newsletters
• Photography
• Personal Finance
• AP Investigations
• AP Buyline Personal Finance
• AP Buyline Shopping
• Press Releases
• Israel-Hamas War
• Russia-Ukraine War
• Global elections
• Asia Pacific
• Latin America
• Middle East
• Election Results
• Delegate Tracker
• AP & Elections
• Auto Racing
• 2024 Paris Olympic Games
• Movie reviews
• Book reviews
• Personal finance
• Financial Markets
• Business Highlights
• Financial wellness
• Artificial Intelligence
• Social Media

Affluent Americans are driving US economy and likely delaying need for Fed rate cuts

FILE- In this Feb. 5, 2018, file photo, the seal of the Board of Governors of the United States Federal Reserve System is displayed in the ground at the Marriner S. Eccles Federal Reserve Board Building in Washington. (AP Photo/Andrew Harnik, File)

• Copy Link copied

WASHINGTON (AP) — Since retiring two years ago, Joan Harris has upped her travel game.

Once or twice a year, she visits her two adult children in different states. She’s planning multiple other trips, including to a science fiction convention in Scotland and a Disney cruise soon after that, along with a trip next year to neolithic sites in Great Britain.

“I really have more money to spend now than when I was working,” said Harris, 64, an engineer who worked 29 years for the federal government and lives in Albuquerque, New Mexico.

Back then, she and her now-ex-husband were paying for their children’s college educations and piling money into savings accounts. Now, she’s splurging a bit and, for the first time, is willing to pay for first-class plane tickets. She plans to fly business class to Scotland and has arranged for a higher-level suite on the cruise.

“I suddenly realized, with my dad getting old and my mom dying, it’s like, ‘No, you can’t take it with you,’ ” she said. “I could become incapacitated to the point where I couldn’t enjoy something like going to Scotland or going on a cruise. So I better do it, right?”

Older Americans like Harris are fueling a sustained boost to the U.S. economy. Benefiting from outsize gains in the stock and housing markets over the past several years, they are accounting for a larger share of consumer spending — the principal driver of economic growth — than ever before.

And much of their spending is going toward higher-priced services like travel, health care and entertainment, putting further upward pressure on those prices — and on inflation. Such spending is relatively immune to the Federal Reserve’s push to slow growth and tame inflation through higher borrowing rates, because it rarely requires borrowing.

Affluent older Americans, if they own government bonds, may even be benefiting from the Fed’s rate hikes. Those hikes have led to higher bond yields, generating more income for those who own such bonds.

The so-called “wealth effect,” whereby rising home and stock values give people confidence to increase their spending, is a big reason why the economy has defied expectations of a sharp slowdown. Its unexpected strength, which is contributing to stickier inflation, has forced a shift in the Fed’s plans .

As recently as March, the Fed’s policymakers had projected that they would cut their benchmark rate three times this year. Since then, though, inflation measures have remained uncomfortably high, partly a consequence of brisk consumer spending . Chair Jerome Powell made clear recently that the Fed isn’t confident enough that inflation is sustainably easing to cut rates.

When the Fed meets this week, it is sure to keep its benchmark rate unchanged at a 23-year high, the result of 11 rate hikes. The Fed’s hikes have forced up borrowing costs across the economy — for everything from home and auto loans to credit cards and business loans.

Even as the Fed has jacked up borrowing costs, stock and home values have kept rising, enlarging the net worth of affluent households. Consider that household wealth grew by an average of 5.5% a year in the decade after the 2008-2009 Great Recession but that since 2018, it’s accelerated to nearly 9%.

Stock prices, as measured by the S&P 500 index, are about 72% higher than they were five years ago. Home values soared 58% from the end of 2018 through 2023, according to the Federal Reserve.

All told, Americans’ wealth has ballooned from $98 trillion at the end of 2018 to $147 trillion five years later. Adjusting for inflation, the gains are less dramatic, but still substantial.

“People have had significant wealth gains in stocks, significant wealth gains in fixed income, significant wealth gains in home prices, significant wealth gains even in crypto,” said Torsten Slok, chief economist at the Apollo Group, an asset manager. “All that adds up to still a very significant tailwind.”

The gains are hardly universal. The wealthiest one-tenth of Americans own two-thirds of all household wealth. Still, wealth for the median household — the midpoint between the richest and poorest — rose 37% from 2019 to 2022, the sharpest rise on record since the 1980s according to the Fed, to $193,000.

Wealth is also disproportionately held by older Americans. People ages 55 and over now own nearly three-quarters of all household wealth, up from 68% in 2010, according to the Fed. In percentage terms since the pandemic, household net worth has also surged for younger households. But because younger adults started from a much lower level, their gains haven’t been anywhere near enough to keep pace with older Americans.

“The baby boomers are the richest retiring generation we’ve ever had,” said Edward Yardeni, president of Yardeni Research. “Not everybody is well-off, but we’ve never had a retiring generation with this much wealth. That’s one of the major reasons why the economy is strong.”

That said, many older Americans face significant financial challenges. One-quarter of Americans over age 50 have no retirement savings, according to a survey by the AARP.

Even so, as the huge baby boom generation has aged and, on average, has accumulated more assets, they have accounted for a rising share of consumer spending. Americans ages 65 or over supplied nearly 22% of consumer spending in 2022, the most recent year for which data is available. That’s the highest such figure on records dating to 1989, up from about 16% in 2010.

One result of the Fed’s higher rates has been a kind of bifurcated economy, by age. Older, wealthier Americans who already own homes and cars have been much less affected by the Fed’s rate hikes. By contrast, younger Americans are enduring a combination of expensive home prices and high mortgage rates, making it much harder to buy a first home.

Harris, for one, sees this divide in her own family: Her home and car are paid off, and higher interest rates have had little effect on her finances. She recently visited a home in her neighborhood that she was surprised to see priced at $500,000. She bought hers, which she thinks could fetch a higher price, for $162,000 in 1991.

Her 25-year-old daughter, Ruby, had a vastly different experience during a recent visit to an open house near her boyfriend’s apartment in the Boston area. An older two-bedroom apartment was on sale for $800,000; it sold within a week.

Ruby considers herself fortunate to have a well-paying job as a materials engineer. But that apartment price still seemed astronomical. She loves the area, especially for its walkability, but doubts she’ll ever be able to afford a house there.

“In the long term, it probably won’t be affordable to stay here,” she said. “Whereas the Midwest is more affordable but won’t have the neighborhoods that I like.”

Economists calculate that while the wealth effect generally has a relatively modest effect on spending, it may be larger now. That’s because retirement-age Americans, who are more likely to spend out of their wealth, constitute a larger proportion of the nation: Americans ages 65 and over make up about 17% of the population, up from 13% in 2010. And people with stock holdings can now easily access their account balances online, increasing their awareness of increases in their net worth.

Research by Michael Brown, an economist at Visa and others has also found that significant stock market wealth typically boosts spending on discretionary items such as restaurants, travel and entertainment — sectors of the economy where spending is surging and inflation remains elevated.

The Conference Board, a business research group, asks Americans in its monthly survey of consumer confidence whether they plan an overseas vacation in the next six months. Slok noted that more than one in five households say they are — a record-high proportion on records dating to 1967.

The cruise provider Royal Caribbean just reported blowout earnings and strong demand, “leading to higher pricing for all our key products,” CEO Jason Liberty told investors. “Customer sentiment remains very positive, bolstered by resilient labor markets, wage growth, stabilizing inflation and record-high household net worth.”

Last week, the Fed’s preferred inflation gauge, excluding volatile food and energy costs, rose 2.8% from a year earlier , a sign that inflation remains sticky. Solid consumer spending, particularly on services, was one key factor. In one measure of services inflation that the Fed watches closely, prices climbed 3.5% from a year earlier, far higher than is consistent with its 2% inflation target.