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Introductory Financial Accounting, Anthony J. Cataldo II 2015 West Chester University of Pennsylvania

Introductory Financial Accounting, Anthony J. Cataldo Ii

Accounting Text Books

Work on this open-access Introductory Financial Accounting text began in early 2014. The completion of this text was made possible through a spring 2015 sabbatical from West Chester University. This is a first edition. Email Professor Cataldo at acataldo@wcupa.edu if you would like to contribute time to this effort, and help correct typos and make improvements to later editions of this text.


Wahana303.Com Agen Sbobet Ibcbet 368bet Casino 338a Bola Tangkas Togel Singapura Hongkong Online Indonesia Terpercaya, amos pandapotan naninggola ninggolam 2015 Harvard University

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No abstract provided.


The Value Relevance Of Accounting Disclosures Among Nigerian Financial Institutions After The Ifrs Adoption, Yusuf Alkali Muhammad Mr, Nor Asma Lode Dr 2015 Waziri Umaru Federal Polytechnic, Birnin Kebbi, Kebbis State, Nigeria

The Value Relevance Of Accounting Disclosures Among Nigerian Financial Institutions After The Ifrs Adoption, Yusuf Alkali Muhammad Mr, Nor Asma Lode Dr

Yusuf Alkali Muhammad

This paper discusses about the adoption of International Financial Reporting Standards (IFRS) by the Nigerian financial

institutions. Nigeria have been using domestic accounting standard (NGAAP) for banks and non-banks financial institutions

known as Statement of Accounting Standards (SAS 10 Part 1 and SAS 15 Part 2) issued in 1990 and 1997 respectively for

financial reporting. These domestic standards were adopted from International Accounting Standards (IAS 30) but have not

been updated like IAS 30 as reported by the Report on Observance of Standard Codes (ROSC) of Nigeria in 2004 and 2011.

The change in accounting regulations is as a result ...


University Of North Texas Health Science Center Texas Government Code, 2015 Section 659.026 Report, University of North Texas Health Science Center at Fort Worth 2015 University of North Texas Health Science Center

University Of North Texas Health Science Center Texas Government Code, 2015 Section 659.026 Report, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Administration Accountability, Fiscal Year 2015, University of North Texas Health Science Center at Fort Worth 2015 University of North Texas Health Science Center

Administration Accountability, Fiscal Year 2015, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry, Carol Anne Tuck-Riggs 2015 Walden University

Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry, Carol Anne Tuck-Riggs

Dissertations and Doctoral Studies

Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean ...


Market Pricing Of Banks’ Fair Value Assets Reported Under Sfas 157 Since The 2008 Financial Crisis, Beng Wee GOH, Dan LI, Tee Yong Jeffrey NG, Keng Kevin OW YONG 2015 Singapore Management University

Market Pricing Of Banks’ Fair Value Assets Reported Under Sfas 157 Since The 2008 Financial Crisis, Beng Wee Goh, Dan Li, Tee Yong Jeffrey Ng, Keng Kevin Ow Yong

Research Collection School Of Accountancy

We investigate how investors price the fair value estimates of assets as required by Statement of Financial Accounting Standards No. 157 (SFAS 157) since the financial crisis in 2008. We observe that Level 3 fair value estimates are typically priced lower than Level 1 and Level 2 fair value estimates between 2008 and 2011. However, the difference between the pricing of the different estimates reduces over time, suggesting that as market conditions stabilize in the aftermath of the 2008 financial crisis, reliability concerns about Level 3 estimates dissipated to some extent. Next, we examine whether Level 3 gains affect the ...


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From Independence To Regulation: A Look Into Major Accounting Scandals And The Changes Implemented By The Sarbanes-Oxley Act, Rachel A. Elkins 2014 University of Tennessee - Knoxville

From Independence To Regulation: A Look Into Major Accounting Scandals And The Changes Implemented By The Sarbanes-Oxley Act, Rachel A. Elkins

University of Tennessee Honors Thesis Projects

No abstract provided.


International Financial Reporting Standards Implementation In Canada: The Impact Of Ifrs Conversion On Canadian Public Banking Enterprises, Arina V. Gibson 2014 gibsonav@goldmail.etsu.edu

International Financial Reporting Standards Implementation In Canada: The Impact Of Ifrs Conversion On Canadian Public Banking Enterprises, Arina V. Gibson

Undergraduate Honors Theses

The purpose of the research is developing an understanding of the effect that International Financial Reporting Standards (IFRS) had, if any, on Canadian Publicly Accountable Enterprises (PAEs), specifically their external financial reporting compared to Canadian Generally Accepted Accounting Principles (Canadian GAAP). The focus of this research is the analysis of reported financial ratios of Canadian Banking companies for the year ended December 31, 2010, which will be tested for the statistically-significant differences between Canadian GAAP and IFRS. The research is designed to examine what impact on liquidity, leverage, profitability, and cash flows the change from Canadian GAAP to IFRS has ...


Do Non-Audit Fees Impair Auditor Independence? Using Goodwill Accounting To Help Reconcile The Debate, Jonathan Edward Shipman 2014 University of Tennessee - Knoxville

Do Non-Audit Fees Impair Auditor Independence? Using Goodwill Accounting To Help Reconcile The Debate, Jonathan Edward Shipman

Doctoral Dissertations

Prior literature’s inability to document an empirical relation between non-audit service fees and compromised auditor independence contradicts the significant and long-standing concerns expressed by regulators and the investing community. The purpose of this paper is to reconcile the lack of findings in prior research with regulators’ and investors’ concerns about non-audit services. Using a new measure – goodwill impairments – that alleviates many of the potential limitations that could have prevented prior research from documenting evidence to support the proposed relation between non-audit services and auditor independence, I find that the level of non-audit fees of a client is negatively associated ...


Efforts And Challenges In Adopting International Financial Reporting Standards (Ifrs) In Nigeria, Yusuf Alkali Muhammad Mr, Nor Asma Lode Dr 2014 Waziri Umaru Federal Polytechnic, Birnin Kebbi, Kebbis State, Nigeria

Efforts And Challenges In Adopting International Financial Reporting Standards (Ifrs) In Nigeria, Yusuf Alkali Muhammad Mr, Nor Asma Lode Dr

Yusuf Alkali Muhammad

Financial reporting in emerging and developed economies has been a challenging debate, due to the frequent changes as well as updates on accounting rules and regulations. Nigeria being an emerging economy has witnessed a dramatic change and improvement on the accounting reporting since after political development of the country in 1960. The establishment of Nigerian Security Exchange (NSE) in 1982 and establishment of Nigerian Accounting Standard Board (NASB) in 1984 by the Institute of Chartered Accounting of Nigeria (ICAN) were the pioneer legislations on the road map to financial reporting in Nigeria. Even though laws and regulations were also issued ...


A Small Business Guide To Payroll, Denver Burke 2014 SelectedWorks

A Small Business Guide To Payroll, Denver Burke

Denver Burke

The responsibility of payroll is significant, so to help alleviate this, this article helps to reveal a variety of aspects to improve your options for a more efficient process.


Accounting For Financial Instruments: Difficulties With Fair Value Measurement And Reporting, Lindsey T. Byrne 2014 University of New Hampshire

Accounting For Financial Instruments: Difficulties With Fair Value Measurement And Reporting, Lindsey T. Byrne

Honors Theses

No abstract provided.


The Impact Of Mergers And Acquisition Premiums On Financial Performance, Barbara M. Tarasovich 2014 Sacred Heart University

The Impact Of Mergers And Acquisition Premiums On Financial Performance, Barbara M. Tarasovich

WCOB Faculty Publications

The purpose of this paper was to examine why so many M&A (Mergers and Acquisitions) continue to take place at steep premiums in spite of lower returns to shareholders. The pharmaceutical and biotechnology industries present a unique opportunity to investigate the financial impact on acquiring companies and of acquisition premiums. This paper empirically examines if post-merger financial performance is correlated to acquisition premiums. The paper analyzes M&A in the pharmaceutical and biotechnology industries with effective dates between January 1, 1998, and December 31, 2005 The analysis showed that acquisition premiums are positively related to long term under performance ...


Miller, John A., Sr., 1840-1905 (Mss 514), Manuscripts & Folklife Archives 2014 Western Kentucky University

Miller, John A., Sr., 1840-1905 (Mss 514), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 514. Receipts, correspondence, bills of lading ledger, 1870-1874, and account book, 1864-1866, for Miller’s jewelry businesses in Alton, Illinois and Paducah, Kentucky. Miller later operated a jewelry store in Cairo, Illinois.


Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa 2014 Drexel University

Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa

Sebastien J Bradley

Despite an extensive literature on the normative implications of different international tax regimes and an empirical literature addressing individual specific predictions, there exists little evidence encompassing the broad range of effects of taxing corporations' foreign-source income on a worldwide or territorial basis. This paper takes a more comprehensive quantitative approach by examining stock market reactions surrounding three events over the course of which Japan's 2009 adoption of a dividend exemption system was developed into proposed law. Using an event study methodology which leverages individual firm characteristics and accounts for contemporaneous financial market developments, we find that Japanese firms with ...


Hays, Joseph Stephen, B. 1956 - Collector (Mss 510), Manuscripts & Folklife Archives 2014 Western Kentucky University

Hays, Joseph Stephen, B. 1956 - Collector (Mss 510), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 510. Correspondence, business records, account books, and miscellaneous personal papers of members of the Allen, Barner, Savage and Mallory families of Edmonson, Hart and Warren counties in Kentucky.


Axiomatic Social Choice Theory, David Randall Jenkins 2014 Unaffiliated

Axiomatic Social Choice Theory, David Randall Jenkins

David Randall Jenkins

Ordered Relations Theory’s two axioms ultimately enable (individual: society) well-being transitivity inasmuch as they impound Social Choice Theory’s impossibility theorem, impossibility-resolving axioms, and all such further regressive impossibility theorems and impossibility-resolving axioms.


The Importance Of Executive Effort, Lee Edward Biggerstaff 2014 University of Tennessee - Knoxville

The Importance Of Executive Effort, Lee Edward Biggerstaff

Doctoral Dissertations

Agency theory stipulates that managerial effort is important to shareholders and costly for managers to provide. Executives may provide sub-optimal levels of effort because shareholders cannot easily observe the day-to-day actions of managers and therefore have difficulties properly monitoring the effort provided by firm management. Researchers also face the challenge of measuring executive effort. In this dissertation, I use an observable measure of leisure consumption to proxy for the effort provided by executives to study the impact of executive effort on firm outcomes.

In the first essay, I focus on Chief Executive Officers (“CEOs”) and the impact of their effort ...


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