Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

2998 Full-Text Articles 2427 Authors 1486515 Downloads 145 Institutions

All Articles in Accounting

Faceted Search

2998 full-text articles. Page 1 of 95.

When The Going Gets Tough, The Tough Get Going, Antti Fredriksson, Daniela Maresch, Matthias Fink, Andrea Moro 2017 University of Turku, School of Economics

When The Going Gets Tough, The Tough Get Going, Antti Fredriksson, Daniela Maresch, Matthias Fink, Andrea Moro

The Journal of Entrepreneurial Finance

A bank’s lending decision is affected by the amount of information it can access and by its capability to manage this information. The latter aspect implies that the bank has to decide whether borrowers should be managed in a local branch of the bank or in its headquarters. By looking at a sample of Finnish banks, the present research investigates a bank’s capability to extract profitability from both locally and centrally managed firms. We find that banks are able to properly discriminate between firms: those which should be managed by loan managers with expert knowledge in the bank ...


Hospitality Management Accounting: Current Problems And Future Opportunities, Gordon S. Potter, Raymond S. Schmidgall 2017 Cornell University School of Hotel Administration

Hospitality Management Accounting: Current Problems And Future Opportunities, Gordon S. Potter, Raymond S. Schmidgall

Gordon Potter

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.


Coordinating Information And Controlling Costs, Gordon S. Potter 2017 Cornell University School of Hotel Administration

Coordinating Information And Controlling Costs, Gordon S. Potter

Gordon Potter

[Excerpt] I want to cover two essential and related topics in this chapter: determining the extent of decision rights you grant to your employees, and the management reports you provide to these employees to motivate them to effectively utilize resources. I recognize that if you are a sole practitioner, you may handle these all on your own. But if you hire people to manage your property, you should consider the points I discuss here.


On The Use Of Regression And Verbal Protocol Analysis In Modeling Analysts’ Behavior In An Unstructured Task Environment: A Methodological Note, M. J. Anderson, Gordon S. Potter 2017 Michigan State University

On The Use Of Regression And Verbal Protocol Analysis In Modeling Analysts’ Behavior In An Unstructured Task Environment: A Methodological Note, M. J. Anderson, Gordon S. Potter

Gordon Potter

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.


Accounting Earnings Announcements, Institutional Investor Concentration, And Common Stock Returns, Gordon S. Potter 2017 Cornell University School of Hotel Administration

Accounting Earnings Announcements, Institutional Investor Concentration, And Common Stock Returns, Gordon S. Potter

Gordon Potter

[Excerpt] This study examines the relation between the level of institutional investor ownership and the magnitude of security price variability at quarterly earnings announcement dates. Prior research consistently documents a negative association between firm size and announcement-date return variability. One explanation for this finding is that as more timely, alternative information becomes available on large firms prior to an announcement date, their security prices become informative, thereby reducing the information content of the earnings announcement. Large firms are closely followed by institutional investors. These investors dedicate substantial resources to information search. Therefore, the link between size and information production may ...


The Design And Implementation Of An Enlivened Ifrs Course, Mark Holtzblatt, Norbert Tschakert 2017 Cleveland State University

The Design And Implementation Of An Enlivened Ifrs Course, Mark Holtzblatt, Norbert Tschakert

Mark Holtzblatt

In the Spring/2009 semester, with the financial support of a PricewaterhouseCoopers IFRS Ready Grant, a new course was developed that focused on International Financial Reporting Standards (IFRS). The course design goal was to choose the optimal combination of pedagogical tools and topics to create an effective, engaging and stimulating course plan. The course incorporates the online e-IFRS created by the International Accounting Standards Board (IASB), e-Learning IFRS Modules from the global accounting firm of Deloitte and IFRS Expert online videos and webcasts from corporate and various institutional and academic institutions. The pedagogical techniques described herein are also applicable to ...


Experiential Learning Via An Innovative Inter-University Ifrs Student Video Competition, Mark Holtzblatt 2017 Cleveland State University

Experiential Learning Via An Innovative Inter-University Ifrs Student Video Competition, Mark Holtzblatt

Mark Holtzblatt

This paper reports on the results of an innovative IFRS Student Video Competition conducted between the authors' universities in the autumn 2009 semester. The competition provided an experiential learning opportunity for 57 graduate level students. A total of 46 recognized accounting standard-setters, partners, professors and other experts were identified, contacted and interviewed. Numerous communication technologies enabled this collaborative venture to connect the expert interviewees to the student interviewers. The end result was the creation of a series of videos on IFRS, each of 10 to 15 minutes in length, available on an educational Vimeo.com channel for the benefit of ...


Characteristics Of Accounting Faculty In The U.S., Ravindra R. Kamath, Heidi H. Meier, Edward G. Thomas 2017 Cleveland State University

Characteristics Of Accounting Faculty In The U.S., Ravindra R. Kamath, Heidi H. Meier, Edward G. Thomas

Ravindra Kamath

In this article, the academic and personal characteristics of Accounting faculty members at Colleges and Universities in the United States are analyzed to determine the demographics of the Accounting Professorate. Data on 12 variables were collected for the 2004-2005 academic year as a means of constructing a professional profile of the typical accounting professor teaching at today’s universities. Given that there are anticipated shortages of accounting faculty, this information should be of interest to students who are considering accounting as a major, those contemplating entering the profession, and those faculty members who are engaged in educating the next generation ...


Administration Accountability, Fiscal Year 2017, University of North Texas Health Science Center at Fort Worth 2017 University of North Texas Health Science Center

Administration Accountability, Fiscal Year 2017, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Using Accounting Information To Forecast Market Performance, Tyler Atanasov 2017 The University of Akron

Using Accounting Information To Forecast Market Performance, Tyler Atanasov

Honors Research Projects

This study examines how accounting information can be used to forecast market performance of stocks. We used the specific accounting information of earnings-to-price and book-to-market value ratios, in relation to a stocks 5-year holding period return to determine market performance. The most current, quarterly data with a longer sample period than previous studies was used. First, portfolios of stocks were formed based on the value of each stocks ratio. Next, univariate tests were then run on each ratio’s portfolios to determine if there was statistical significance in the differences among the portfolios returns. Lastly, we determined that investors could ...


University Of North Texas Health Science Center Texas Government Code, 2017 Section 659.026 Report, University of North Texas Health Science Center at Fort Worth 2017 University of North Texas Health Science Center

University Of North Texas Health Science Center Texas Government Code, 2017 Section 659.026 Report, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Jet Fuel Hedging And Modern Financial Theory In The U.S. Airline Industry, Brandon Lee Schweitzer 2017 Walden University

Jet Fuel Hedging And Modern Financial Theory In The U.S. Airline Industry, Brandon Lee Schweitzer

Walden Dissertations and Doctoral Studies

To counter the problem of the volatility of jet fuel prices within the United States, many financial managers of U.S. airlines use hedging as a financial tool to mitigate the risk of exposure to market price volatility. However, their efforts often lead to financial distress for their airlines. The purpose of this qualitative grounded theory study was to explore U.S. airline managers' use of financial hedging to reduce the risk of exposure from the volatility of jet fuel prices. The conceptual framework was Simkowitz's theory of modern finance, which concerns debt policy, dividend policy, and investment policy ...


Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, And Turnover Intentions Among Internal Auditors, Toccara Jeneshia Lee 2017 Walden University

Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, And Turnover Intentions Among Internal Auditors, Toccara Jeneshia Lee

Walden Dissertations and Doctoral Studies

In the auditing profession, many business owners are unable to retain auditing staff. The cost to replace an auditor can cost a company as much as 150% of the auditors' annual salary. Perpetuating this problem is that some auditing business owners do not know the relationship between internal auditors' intrinsic job satisfaction, extrinsic job satisfaction, and auditors' turnover intention. Grounded in Herzberg's 2- factor theory, the purpose of this correlational study was to examine the relationship between intrinsic job satisfaction, extrinsic job satisfaction, and auditors' turnover intention. Participants included 96 members of the Central Florida Institute of Internal Auditors ...


Corporate Social Responsibility In The Ghanaian Mining Industry, Frank Boateng 2017 Walden University

Corporate Social Responsibility In The Ghanaian Mining Industry, Frank Boateng

Walden Dissertations and Doctoral Studies

Gold mining communities in Ghana have experienced destruction of vegetation, water pollution, and soil contamination by activities of mining due to rapid growth and dependency on mining of natural resources within the catchment areas of the mining activities. These circumstances with repercussions of corruption and inefficient management of corporate social responsibility places organizational goals above the community and the nation. These setbacks necessitate the successful practice of corporate social responsibility to benefit stakeholders within mining communities. The purpose of this study was to investigate the relationships between corporate social responsibility, environmental policies, and community complaints, and the fiduciary responsibility to ...


Users’ Perceptions Of The Drivers For Corporate Sustainability Disclosures Made By Chinese Listed Companies, Junru Zhang 2017 Edith Cowan University

Users’ Perceptions Of The Drivers For Corporate Sustainability Disclosures Made By Chinese Listed Companies, Junru Zhang

Theses: Doctorates and Masters

China’s economy and development over decades has achieved not only its national prosperity, but also a significant degree of concern about corporate sustainability. As a vehicle of communication to society, corporate sustainability disclosures (CSD) are considered the most effective and efficient, facilitating the empowerment and acknowledgement of stakeholders in the quest for, and understanding of, sustainability. Much research has investigated the influential factors of CSD based on theories developed from Western standards and economy; however, very limited research considers the driving forces created by cultural and political influences based on the understanding of the perceptions of corporate sustainability among ...


Becoming A Certified Public Accountant: It Is The Only Way To Go, Benjamin Lombard 2016 Bridgewater State University

Becoming A Certified Public Accountant: It Is The Only Way To Go, Benjamin Lombard

Honors Program Theses and Projects

For accountants, becoming a Certified Public Accountant (CPA) seems to be the most recognized and widely coveted of all the different accounting career paths, yet very few prospective accountants understand why it garners so much respect. The purpose of this project aims to educate future accounting professionals about the requirements for earning one’s Certified Public Accountant license, the career options available to them, the value of the certification, and the cost benefit analysis of choosing that career path. The primary method of collecting data includes a literature review of testimonials from accounting professionals along with relevant career statistics to ...


Shakers - South Union, Kentucky (Mss 64), Manuscripts & Folklife Archives 2016 Western Kentucky University

Shakers - South Union, Kentucky (Mss 64), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 64. Ledger volume containing fulling mill records, (1814-1815), accounts (1843-1844), and journal (1909-1911) of the Shaker colony at South Union, Kentucky.


Using A Mobile-Gaming App To Enhance Accounting Education, Poh Sun SEOW, Suay Peng WONG 2016 Singapore Management University

Using A Mobile-Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong

Research Collection School Of Accountancy

This paper describes the first mobile-gaming app for learning accounting, Accounting Challenge (ACE). As at June 30th 2016, ACE was downloaded 21,800 times, spanning 90 countries and has won three international teaching awards. The app was motivated by the aim to empower students to learn accounting in a fun way, outside the classroom. ACE combines mobile learning and game-based learning to generate interest and motivation for the digital-native students and is freely available in iPhone/iPad and Android version. Based on a voluntary students’ survey, majority rated ACE favorably, indicating that they were satisfied with the app. ACE was ...


Seeing Is Believing: Analysts' Corporate Site Visits, Qiang CHENG, Fei DU, Xin WANG, Yutao WANG 2016 Singapore Management University

Seeing Is Believing: Analysts' Corporate Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang

Research Collection School Of Accountancy

This study examines the impact of corporate site visits on analysts’ forecast accuracy based on a sample of such visits to Chinese listed firms during 2009–2012. We find that analysts who conduct visits (“visiting analysts”) have a greater increase in forecast accuracy than other analysts. Consistent with the notion that site visits facilitate analysts’ information acquisition through observing firms’ operations, we find that the results are stronger for manufacturing firms, firms with more tangible assets, and firms with more concentrated business lines. Moreover, we find that the effect of a site visit is greater when the site visit is ...


Who Is The One Percent?, Christopher Chupp 2016 Western Michigan University

Who Is The One Percent?, Christopher Chupp

Honors Theses

This paper explores the topic of the wealthiest one percent of Americans, in terms of net economic wealth. I have observed many generalizations of this group from school, work, media, and so forth, thus, I will be approaching the topic from a statistical standpoint to gain a deeper understanding of the role that these Americans play in our society. The goal of this paper is to inform the reader, through the presentation and discussion of available data used to define this group. To accomplish this, I will be covering several topics. First, I will discuss who the one percent is ...


Digital Commons powered by bepress