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Accounting Misstatements: Prior Period Financial Statement Errors, Stephen Elliott Bachner 2015 University of Redlands

Accounting Misstatements: Prior Period Financial Statement Errors, Stephen Elliott Bachner

Undergraduate Honors Theses

The current Securities and Exchange Commission authoritative guidance on proper accounting treatment of prior period immaterial errors is accused of allowing certain financial statement abuses. Current SEC regulations and guidelines that allow for financial restatements are designed to provide more accurate financial statements, transparency when misstatements or errors are corrected, and therefore to increase the information content of earnings, but this goal is not always accomplished. Investors and users of the financial information have expressed concerns that the guidance is being misused for earnings management.

The findings of this study rely predominantly on data, trends, and activity spanning the periods ...


Corporate Payout Policy: The Prevalence Of Stock Repurchase Programs And Earnings Per Share, Gram W. Leahy 2015 University of Redlands

Corporate Payout Policy: The Prevalence Of Stock Repurchase Programs And Earnings Per Share, Gram W. Leahy

Undergraduate Honors Theses

The goal of this research is to determine the nature of stock repurchase programs and their susceptibility to manipulation. Through the analysis of five companies known to implement buybacks (Walmart, Pfizer, Boeing, Wells Fargo, Microsoft) in five different industries, for multiple years, the research will include examination of specific variables to attempt to understand the underlying reasons for repurchase programs; what really is taking place when companies buy back their own shares, especially because the motives can vary drastically. As earnings per share is the most widely followed valuation, there is concern that it is not the most accurate for ...


Information Technology Valuation: A Strategy And Risk Based Approach, Jordan D. Gray 2015 University of Redlands

Information Technology Valuation: A Strategy And Risk Based Approach, Jordan D. Gray

Undergraduate Honors Theses

This paper will look at the valuation of information technology in a new light. It will look to incorporate information technology strategy and risk components into a final valuation that can be used to more accurately identify potential risks, costs, and strategic resource allocation to different parts of IT. The revised information technology valuation model is built upon several key aspects of IT and business models currently in use. The analysis, deconstruction, and combination of these models is the base for further analysis in the revised IT valuation model.


Nebraska Extension Program Cost Analysis Spreadsheet, Deborah J. Weitzenkamp Dr. 2015 University of Nebraska-Lincoln

Nebraska Extension Program Cost Analysis Spreadsheet, Deborah J. Weitzenkamp Dr.

Kimmel Education and Research Center - Faculty & Staff Publications

No abstract provided.


Tax Havens As The Solution To A High Us Corporate Tax Rate, Adam Soriano 2015 University of Redlands

Tax Havens As The Solution To A High Us Corporate Tax Rate, Adam Soriano

Undergraduate Honors Theses

There is been much press in recent years about US corporations moving overseas in order to avoid paying US taxes. This has resulted in a loss of tax revenue for the United States. This paper will discuss in detail the offshore tax avoidance techniques used by corporations--specifically transfer pricing and tax inversion--that have been successful in making corporations more profitable. It will then provide the perspectives of an auditor, enterprise, and user on these schemes, and suggest some possible solutions. Finally, it will present original research on the effectiveness and profitability of tax inversions with regard to income tax expense ...


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

Wahana303.Com Agen Sbobet Ibcbet 368bet Casino 338a Bola Tangkas Togel Singapura Hongkong Online Indonesia Terpercaya, Amos Pandapotan Naninggola Ninggolam

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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 ...


General Strain Theory As A Predictor Of Occupational Fraud, Timothy Bergsma 2015 Walden University

General Strain Theory As A Predictor Of Occupational Fraud, Timothy Bergsma

Dissertations and Doctoral Studies

The world economy loses an estimated $3.5 trillion annually due to fraud. A weakened economy leads to additional hardships for individuals, families, and organizations. General strain theory (GST) posits that certain strains lead to negative emotional responses, and the result is delinquent behavior. The purpose of this research was to analyze the relationship between strain and occupational fraud through the theoretical framework of GST. The research questions addressed (a) occupational frauds as measured by strain levels of perpetrators, (b) the relationship between strain scores and the different occupational fraud types, and (c) the significance of the relationship between fraud ...


Idrpoker.Com Agen Texas Poker Dan Domino Online Indonesia Terpercaya, di rosie 2014 AMA Computer Learning Center - Cubao, Quezon City

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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.


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