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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

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

Office of Finance

No abstract provided.

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

Office of Finance

No abstract provided.

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

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

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

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

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 ...

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

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

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.

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

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

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 ...

Deferred Tax Assets And Credit Risk, Scott David White

Doctoral Dissertations

This paper examines the impact of deferred tax assets on firm creditworthiness. Specifically, I investigate whether the proportion of a firm’s total assets that are composed of deferred tax assets is associated with Standard & Poor’s credit ratings. The benefits associated with deferred tax assets are primarily realized through deductions from future taxable income. If declines in financial performance lead to a subsequent default, deferred tax assets may provide no value to creditors seeking recovery of their investment. I document a significant negative association between deferred tax assets and credit ratings. The evidence is consistent with credit market participants ...

Audit Adjustments Matter: Upholding Financial Reporting Quality, Jean Lin Seow, Chu Yeong Lim, Themin Suwardy

Research Collection School Of Accountancy

No abstract provided.

Financial Reporting Changes And Internal Information Environment: Evidence From Sfas 142, Young Jun Cho, Qiang Cheng, I-Hwa Yang

Research Collection School Of Accountancy

No abstract provided.

Xbrl Mandate And Access To Information: Evidence From Reactions Of Financial Analysts And Institutional Investors, Young Jun Cho, Nilabhra Bhattacharya, Jae Bum Kim

Research Collection School Of Accountancy

No abstract provided.