A Vision And Method In Studying Abdul-Wahab El-Bayyati Poetry,
2012
Philadelphia University
A Vision And Method In Studying Abdul-Wahab El-Bayyati Poetry, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Renick Account Books (Sc 296),
2012
Western Kentucky University
Renick Account Books (Sc 296), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 296. Account books, 1816-1821 and 1846-1885, of the Renick family, Smiths Grove, Kentucky, containing records of work done by a blacksmith for barter, with accounts noted in pounds and shillings; and of a general merchant, whose records include an estate appraisal; and miscellaneous notes.
Analysis Of The Real Estate Investment Trust (Reit) Industry,
2012
Johnson & Wales University - Providence
Analysis Of The Real Estate Investment Trust (Reit) Industry, Frederic Juillet
MBA Student Scholarship
In 2009, most REITs opted for the recapitalization of their balance sheets in order to respond to the recent global credit crisis, thus reducing their leverage and strengthening their financial statements (REIT, 2011b). In 2011, the REIT industry represented $54.3 billion in revenue and a profit of $7.8 billion. The industry annual growth expectation for the next 5 years (from 2011 to 2016) is 5.1% or $69.7 billion (IBISWorld, 2011b). The Hotel & Motel industry counted 14 REITs in the lodging/resort sector in the U.S. (REIT, 2011c) and represented 10.5% of the equity REIT Industry (IBISWorld, 2011b). The REIT structure …
Gatewood & Chapline (Sc 294),
2012
Western Kentucky University
Gatewood & Chapline (Sc 294), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 294. Account book, 1806, of William Chapline and Williamson Gatewood, general merchants in Bowling Green, Warren County, Kentucky.
Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud",
2012
ITESM Campus Puebla
Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García
Bruno L. Costantini García
Introducción a las generalidades de la regulación en materia de publicidad de insumos para el consumo humano (salud) en México.
Account Book (Sc 291),
2012
Western Kentucky University
Account Book (Sc 291), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 291. Account book of a general merchant, probably of Bowling Green, Kentucky.
Maxey, John (Sc 293),
2012
Western Kentucky University
Maxey, John (Sc 293), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 293. Account book, 1837-1848, of lumber accounts, and lists of employees’ work and pay, by wages and goods, in Bowling Green, Warren County, Kentucky.
Accounting Capstone Course Design: Using The Internet To Modernize A Graduate Accounting Capstone Course,
2012
Kean University
Accounting Capstone Course Design: Using The Internet To Modernize A Graduate Accounting Capstone Course, Diane S. Bloom, Clemense Ehoff Jr.
All Faculty Scholarship for the College of Business
This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from the Internet. Benefits, drawbacks, and feedback from students who completed the updated course are presented as a basis for future study. The concepts and techniques presented in this analysis can easily be applied to capstone courses in other disciplines.
Insider Trading In The United States,
2012
Central Washington University
Insider Trading In The United States, James H. Thompson
All Faculty Scholarship for the College of Business
Insider trading is the buying or selling of a corporation's stock or other securities by an employee who has the potential to access non-public information about the company. Although most individuals associate insider trading with illegal activity, a majority of the trades are done legally. Illegal insider trading refers generally to buying or selling a security, in breach of a fiduciary duty or other relationship of trust and confidence, while in possession of material, nonpublic information about the security. This paper discusses disclosures, regulatory efforts, impact on investor confidence, relationship to ethics, and history of major court decisions regarding insider …
The Foreign Corrupt Practices Act: An Examination Of Cases And Enforcement Actions,
2012
Marquette University
The Foreign Corrupt Practices Act: An Examination Of Cases And Enforcement Actions, Michael Akers, Brittany Zeske
Accounting Faculty Research and Publications
No abstract provided.
Does Eliminating The Form 20-F Reconciliation From Ifrs To U.S. Gaap Have Capital Market Consequences?,
2012
Santa Clara University
Does Eliminating The Form 20-F Reconciliation From Ifrs To U.S. Gaap Have Capital Market Consequences?, Yongtae Kim, Haidan Li, Siqi Li
Accounting
This paper investigates the capital market consequences of the SEC's decision to eliminate the reconciliation requirement for cross-listed companies following International Financial Reporting Standards (IFRS). We find no evidence that the elimination has a negative impact on firms' market liquidity or probability of informed trading (PIN). We also find no evidence of a significant impact on cost of equity, analyst forecasts, institutional ownership, stock price efficiency and synchronicity. Moreover, IFRS users do not increase disclosure frequency nor supply the reconciliation voluntarily. Our results do not support the argument that eliminating the reconciliation results in information loss or greater information asymmetry. …
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012,
2012
University of Mississippi
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Capital Market Consequences Of Managers' Voluntary Disclosure Styles,
2012
Singapore Management University
Capital Market Consequences Of Managers' Voluntary Disclosure Styles, Holly I. Yang
Research Collection School Of Accountancy
This paper studies the capital market consequences of managers establishing an individual forecasting style. Using a manager-firm matched panel dataset, I examine whether and when manager-specific credibility matters. If managers' forecasting styles affect their perceived credibility, then the stock price reaction to forecast news should increase with managers' prior forecasting accuracy. Consistent with this prediction, I find that the stock price reaction to management forecast news is stronger when information uncertainty is high and when the manager has a history of issuing more accurate forecasts, indicating that individual managers benefit from establishing a personal disclosure reputation.
Large Mutual Fund Families: Bigger May Not Always Be Better,
2012
Singapore Management University
Large Mutual Fund Families: Bigger May Not Always Be Better, Knowledge@Smu
Knowledge@SMU
Investments are vital to one’s financial freedom. But investment strategy is an art which not everybody can master. Those who are new to investing may see mutual funds as an easy tool to make money. It has been traditionally thought that larger mutual fund families tend to perform better than their smaller counterparts. Do they really?
Productivity Incentive At Work,
2012
Singapore Management University
Productivity Incentive At Work, Yee Loong Sum
Research Collection School Of Accountancy
On the issue of productivity incentives, Professor Sum Yee Loong from SMU School of Accounting provided some insights into the Production and Innovation Credit (PIC) scheme and how it can help SMEs offset the increase in the Dependency ratio ceilings (DRCs) announced in the recent Singapore Budget 2012.
Mcreynolds Store (Sc 290),
2012
Western Kentucky University
Mcreynolds Store (Sc 290), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 290. Account book, 1883-1888, of a general store at Lewisburg, Logan County, Kentucky. Some pages have been used as a scrapbook and include clippings of poems and essays, and colored cards.
Jeffries & Myers (Sc 289),
2012
Western Kentucky University
Jeffries & Myers (Sc 289), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 289. Daybook, 1834-1840, of James Jeffries and Harvey Myers, leather dealers at Glasgow, Barren County, Kentucky. Also includes a booket of notes due labeled, “Jeffries & Bush, Note Book, Nov. 4th, 1837.”
Durham, James S. (Sc 288),
2012
Western Kentucky University
Durham, James S. (Sc 288), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 288. Account book, 1859-1868, of a general merchant at Saloma, Taylor County, Kentucky. Includes accounts of the sale of whiskey by the drink.
Brown, John H., 1832-1866 (Sc 285),
2012
Western Kentucky University
Brown, John H., 1832-1866 (Sc 285), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 285. Account book, 1856-1862, of John H. Brown, a Kentucky-born druggist doing business in Cairo, llinois. Includes accounts of customers designated “Dutch sausage maker”; “Irishman, Big, who stays with little Scotchman”;” Washwoman”; “Sore mouth gentleman at Mr. Hanes,” etc.
Agenda. Auditing Standards Board, January 10-12, 2012, Meeting San Juan, Puerto Rico,
2012
University of Mississippi
Agenda. Auditing Standards Board, January 10-12, 2012, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
