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Price Appreciation, Bargaining Power, And The Determinants Of Corporate Leasing Policy, Daniel John Stone
Price Appreciation, Bargaining Power, And The Determinants Of Corporate Leasing Policy, Daniel John Stone
Pursuit - The Journal of Undergraduate Research at The University of Tennessee
This study uses price appreciation and bargaining power measures to determine whether current accounting standards are effective at classifying leases by ownership risk. I use a regression model, and find that there is a positive and significant relationship between changes in capital leases and my proxies for price appreciation and the interaction between price appreciation and bargaining power. I also find, however, that it’s possible that operating leases may be increasing faster, which would discount the theory that these standards are operating properly. These results should be cause for further study on the subject and should be interesting to regulators.
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Chancellor’s Honors Program Projects
No abstract provided.
Hot Topic: The New Fund Balance (2011), Kay Stegall
Hot Topic: The New Fund Balance (2011), Kay Stegall
MTAS Publications: Hot Topics
GASB 54: Fund Balance Reporting and Governmental Fund Type Definitions raises several issues related to the way cities now define governmental funds. The implementation date is for periods beginning after June 15, 2010, which means FYE 6/30/11. Includes a fund balance policy and a sample minimum fund balance policy.
Price Appreciation, Bargaining Power, And The Determinants Of Corporate Leasing Policy, Daniel John Stone
Price Appreciation, Bargaining Power, And The Determinants Of Corporate Leasing Policy, Daniel John Stone
Chancellor’s Honors Program Projects
No abstract provided.