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The Impact Of Financial Statements For Sec Spin Off Entities On The Market's Ability To Anticipate Future Earnings, Nancy Stempin

Business Administration Dissertations

ABSTRACT

This study investigates the usefulness of spin-off historical and pro forma financial statements on the market’s ability to predict the firm’s future earnings. This study evaluates the spin-off historical and pro forma financial statements required for a Securities and Exchange Commission (SEC) regulation (Form 10-12(b). The study evaluates the question Are spin-off financial statements that reflect the firm’s adoption of the accounting required for the regulation (SEC form 10-12(b)) predictive of future earnings and thus useful? According to Statement of Financial Accounting Concepts No. 8 (SFAC8), the objective of general purpose financial reporting is that financial statements are …

Motives And Barriers To Cloud Erp Selection For Smes: A Survey Of Value Added Resellers (Var) Perspectives, Michael L. Garverick

Business Administration Dissertations

Small to Mid-size Enterprises (SMEs) typically are slow/late to adopt new technologies due to a conservative bias, cost factors and possible lack of knowledge. Implementation of a new Enterprise Resource Planning (ERP) system is a major, costly undertaking for a company of any size, especially SMEs, but there is the potential for huge paybacks touted by advantages afforded by the cloud. Cloud based ERP technology for SMEs is relatively new and poses a potential large risk-reward payoff. Given that these SMEs are currently functioning with their existing systems, why would they want to risk switching to "Bleeding Edge" Cloud ERP …