Accounting Commons^™

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

Honors Theses

No abstract provided.

Diddle, John A., 1863-1942 (Sc 1271), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection. General store account book, 1891, kept by John A. Diddle, Gradyville, Adair County, Kentucky. Also loose receipts, 1898-1903 of Diddle and J.J. Hunter that were in book and photos of store, which was also a post office.

Coke, James Guthrie, 1841-1908 (Sc 1252), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection 1252. Account book kept by businessman and farmer James Guthrie Coke, Olmstead, Logan County, Kentucky. Includes accounts for farm operations, household expenses and employees.

Review Of Financial Intelligence For Entrepreneurs: What You Really Need To Know About The Numbers By Karen Berman And Joe Knight, With John Case., H. L. Vacher

Numeracy

Berman, Karen and Knight, Joe, with John Case. Financial Intelligence for Entrepreneurs: What You Really Need to Know about the Numbers, (Boston MA: Harvard Business Press, 2008). 285 pp. ISBN 978-1-4221-1915-0.

From “The art of finance (and why it matters)” (Part One) through “Creating a financially intelligent company” (Part Eight), Financial Intelligence for Entrepreneurs is an engaging explanation and appreciation of financial statements and financial ratios. Short, easily digested chapters; just-in-time boxes to introduce terminology; easy, direct, in-text calculations from bare-bones, hypothetical financial statements to illustrate concepts; a 44-page appendix of crafted exercises on the income statement, balance sheet, cash-flow ...

Financial Literacy And The Success Of Small Businesses: An Observation From A Small Business Development Center, Pearl Dahmen, Eileen Rodríguez

Numeracy

Small business is the backbone of the U.S. economy; when the financial literacy skills of entrepreneurs fall short of those needed to operate a successful business, it is more than the individual business at risk. In 2012, 14 small businesses requesting growth-acceleration consulting services from the Florida Small Business Development Center at the University of South Florida were assessed financially as part of the service provided by the Center. Financial ratios were used to analyze the business’s financial condition. While performing the financial analysis of these firms, we also surveyed the business owners to determine their level of ...

Do Loan Loss Reserves Behave Like Capital? Evidence From Recent Bank Failures, Jeffrey Tee Yong Ng, Sugata Roychowdhury

Research Collection School Of Accountancy

Regulatory capital guidelines allow for loan loss reserves to be added back as capital. The evidence in this paper suggests that the influence of loan loss reserves added back as regulatory capital (hereafter referred to as “add-backs”) on bank risk cannot be explained by either economic principles underlying the notion of capital, or accounting principles underlying the recording of reserves. Specifically, we observe that in sharp contrast to the economic notion of capital as a buffer against bank failure risk, add-backs are positively associated with the risk of bank failure during the recent economic crisis. Further the positive association of ...

Management Fee Provisions And Performance In The U.S. Mutual Fund Industry, Brett Anthony Averso

Honors Scholar Theses

This paper examines the extent to which generous portfolio management compensation is commensurate to long-term mutual fund performance, over the course of five to ten years. If the relationship between the compensation provision and historical performance exists, the maximum percent management fees as disclosed on the fund prospectuses could be employed as a covariance factor for a model of portfolio pricing. The results indicate that there is relationship between portfolio net assets and this compensation provision. The results do not support the hypothesis that a relationship exists between the size of the maximum percent management fee and long term fund ...

The Sentencing Structure Of White-Collar Crime, Catherine Reeves

Honors College Capstone Experience/Thesis Projects

Corporate fraud is an all-too-common element in our society today. Unfortunately, many of those convicted of fraud end up with a seemingly light jail sentence. A possible explanation for this is that the judges could have many subconscious reasons to give lighter sentences in these cases than they do with other more violent cases. Since there are no strict guidelines for the sentencing of these “white-collar criminals,” the judge’s personal views can play a significant role. Many of the laws and guidelines for determining the sentence in fraud cases have stemmed from the corporate scandals of the early 2000 ...

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.

Think Your Business Is Ready For Internationalization?, Michael Lee, Michael Wright

Accountancy Faculty Publications and Presentations

Many small and medium-size enterprises that reach a relative saturation point in their domestic market look toward the global stage as a way to grow into a multinational corporation. This is known as internationalization, the process of increasing business involvement in international operations. Internationalization requires considerable resources and coordination, and it is fraught with business risks.

A Proposal For An Ethics Class For The Master Of Accountancy Program At The University Of Tennessee, Knoxville, Philip Hardman

University of Tennessee Honors Thesis Projects

No abstract provided.

International Taxation And Initial Foreign Entries, Hannah Grace Alexander

University of Tennessee Honors Thesis Projects

No abstract provided.

Technology Expectations Of Cpa Firms: Hiring And The Accounting Curriculum, Kristy N. Wilson

Honors Theses

The purpose of this study is to determine the technology expectations of Certified Public Accounting (CPA) firms and to evaluate whether or not accounting curriculums adequately prepare students to meet the firms’ hiring expectations. A total of 28 participants - 19 sole practitioners and 9 CPA firms - completed an online survey designed to determine the technological skills CPA firms require of new hires, the extent to which recent new hires have met the firms’ expectations, and the accounting software and programs that firms typically use. The researcher also analyzed the accounting curriculums of 22 four-year public universities to gather information regarding ...

Financial Reporting Quality Of Chinese Reverse Merger Firms: The Reverse Merger Effect Or The China Effect?, Kun-Chih Chen, Qiang Cheng, Ying Chou Lin, Yu-Chen Lin, Xing Xiao

Research Collection School Of Accountancy

In this paper, we examine why Chinese reverse merger (RM) firms have lower financial reporting quality. We find that while U.S. RM firms have similar financial reporting quality as matched U.S. IPO firms, Chinese RM firms exhibit lower financial reporting quality than Chinese ADR firms. We further find that Chinese RM firms exhibit lower financial reporting quality than U.S. RM firms. These results indicate that the use of RM process is associated with poor financial reporting quality only in firms from China, where the legal enforcement is weaker than U.S. In addition, we find that compared ...

Management Forecast Credibility And Underreaction To News, Tee Yong Jeffrey Ng, Irem Tuna, Rodrigo Verdi

Research Collection School Of Accountancy

In this paper, we first document evidence of underreaction to management forecast news. We then hypothesize that the credibility of the forecast influences the magnitude of this underreaction. Relying on evidence that more credible forecasts are associated with a larger reaction in the short window around the management forecasts and a smaller post-management forecast drift in returns, we show that the magnitude of the underreaction is smaller for firms that provide more credible forecasts. Our paper contributes to the literature by providing out-of-sample evidence of the drift in returns documented in the post-earnings-announcement drift literature, with the credibility of the ...

Linking Effective Whole Life Cycle Cost Data To Parametric Building Information Models Using Bim Technologies, Dermot Kehily, Trevor Woods, Fiacra P. Mcdonnell

Conference papers

Abstract ̶ This paper demonstrates the capabilities of BIM (Building Information Modeling) in leveraging Whole Life Cycle Cost (WLCC) data requirements to perform WLCC calculations and produce WLLC estimates. The research determines the extent to which WLCC data, such as time, interest rates, escalation rates and real costs can be attached to parametric BIM data to be used effectively to create speedier and more accurate real-time WLLC analysis. Without incorporating WLCC data in the BIM, a complete picture of a construction project’s WLCC cannot be formed from the default outputs of the model. BIM 5D applications such as CostX utilise ...

60% Cash Payout Or 400% Pic Claim? Which Is Better? (Part 2 ), Teng Aun Khoo, Clement Kai Guan Tan

Research Collection School Of Accountancy

No abstract provided.

Clagett, John Gay, 1818-1899 (Mss 481), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 481. Account book of John Gay Clagett, Rough Springs, Grayson County, Kentucky, primarily for sales of agricultural products. Includes business correspondence and loose items found therein.

Fairview Cemetery - Bowling Green, Kentucky (Sc 2771), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection 2771. Cash book of Fairview Cemetery, Bowling Green, Kentucky, recording payments for labor and other operating expenses.

Public Accounts Committees In Asia, Riccardo Pelizzo

riccardo pelizzo

No abstract provided.