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Technical Bulletins: Gasb Statements Number 33 And 36, Al Major
Technical Bulletins: Gasb Statements Number 33 And 36, Al Major
MTAS Publications: Technical Bulletins
The focus of these statements is when and how to record revenue.
Mdps, Spinning, And Wouters V. Nova, Laurel S. Terry
Mdps, Spinning, And Wouters V. Nova, Laurel S. Terry
Faculty Scholarly Works
This article is one of a series of articles by Professor Laurel Terry regarding the topic of MDPs of multidisciplinary partnerships. In February 2002, the European Court of Justice issued its opinion in Wouters v. NOVA (Case C-309/99), which addressed a Netherlands Bar rule that prohibited multidisciplinary partnerships (MDPs) between lawyers and accountants. Wouters decided: 1) that the bar was an “undertaking” that was subject to the competition (antitrust) provision in the EU Treaty; 2) that the Dutch MDP ban restricted competition and that this restriction on competition was appreciable and affected intra-community trade; 3) that the Dutch MDP ban …
Professionalism Consequences Of Law Firm Investments In Clients: An Empirical Assessment, Royce De R. Barondes
Professionalism Consequences Of Law Firm Investments In Clients: An Empirical Assessment, Royce De R. Barondes
Faculty Publications
This article examines two principal hypotheses: Hypothesis 1: Law firm investments in clients diminish the extent to which those law firms require issuers to disclose adverse information in IPO prospectuses. Hypothesis 2: Those law firms that are willing to invest in their clients are generally less aggressive in requiring their clients, in their IPOs, to disclose adverse information in their IPO prospectuses.
11th Biennial Midwest/Midsouth Securities Law Conference, Office Of Continuing Legal Education At The University Of Kentucky College Of Law
11th Biennial Midwest/Midsouth Securities Law Conference, Office Of Continuing Legal Education At The University Of Kentucky College Of Law
Continuing Legal Education Materials
Materials from the UK/CLE 11th Biennial Midwest/Midsouth Securities Law Conference held in February 2002.
Managerial Power And Rent Extraction In The Design Of Executive Compensation, David I. Walker
Managerial Power And Rent Extraction In The Design Of Executive Compensation, David I. Walker
Faculty Scholarship
This paper develops an account of the role and significance of managerial power and rent extraction inexecutive compensation. Under the optimal contracting approach to executive compensation, which has dominated academic research on the subject, pay arrangements are set by a board of directors that aims to maximize shareholder value. In contrast, the managerial power approach suggests that boards do not operate at arm's length in devising executive compensation arrangements; rather, executives have power to influence their own pay, and they use that power to extract rents. Furthermore, the desire to camouflage rentextraction might lead to the use of inefficient pay …
"Fractured Tales For Teaching Accounting: A Journey Through Three Worlds?", Kathleen A. Cooper, Kellie M. Mccombie, Kathy M. Rudkin
"Fractured Tales For Teaching Accounting: A Journey Through Three Worlds?", Kathleen A. Cooper, Kellie M. Mccombie, Kathy M. Rudkin
Faculty of Commerce - Papers (Archive)
This paper discusses the present educational trends in the Western World, and in particular Australia, that endanger the prospect of critical thought in accounting education. Such trends include the commodification of the student and education, reductions in government funding, and the emergence of Online education. We believe that economic pressure brought to bear on what accounting, and how accounting is taught, should be resisted to preserve the integrity of learning outcomes for students. This then leads us to reveal our struggle to learn/teach in a critical sense. The paper evaluates various pedagogical approaches, and their consequences for teaching and learning …
Rehabilitation Of Mining Sites: Do Taxation And Accounting Systems Legitimize The Privileged Or Serve Community Interests?, Natalie P. Stoianoff, Mary A. Kaidonis
Rehabilitation Of Mining Sites: Do Taxation And Accounting Systems Legitimize The Privileged Or Serve Community Interests?, Natalie P. Stoianoff, Mary A. Kaidonis
Faculty of Commerce - Papers (Archive)
Accounting and taxation systems are considered as two coexisting institutional practices which claim to be neutral and to function for the benefit of society. These claims are examined with reference to the natural resources industry and the treatment of rehabilitation costs in Australia, as the impact of this industry, both economic and environmental, is significant. By comparing the practice of accounting in financial reporting and in taxation, the use of calculative and representational practices is exposed to identify contradictions, conflicts and disparities.
Effective Teaching And Learning In Accounting Education: Examining The Linkages Between Students' Perceptions Of The Teaching Context, Students' Approaches To Learning And Students' Outcomes, Anne Abraham
Faculty of Commerce - Papers (Archive)
Research in accounting education has almost neglected both student perceptions of the learning context and their approaches to learning. Instead, studies have focused on either the teaching context or the outcomes of learning. This omission has meant that accounting educators often experience difficulty in understanding students conceive learning to be, how they perceive the learning task, or how they approach learning. The purpose of this paper is to examine the relationship between the perceptions, the approaches and the outcomes of students in a business subject in order to discover how these students learn and thus to provide some strategies which …
Remedying Trademark Infringement: The Role Of Bad Faith In Awarding An Accounting Of Defendant’S Profits, Danielle M. Conway
Remedying Trademark Infringement: The Role Of Bad Faith In Awarding An Accounting Of Defendant’S Profits, Danielle M. Conway
Faculty Scholarly Works
No abstract provided.
Put-Call Parity And The Law, Michael S. Knoll
Put-Call Parity And The Law, Michael S. Knoll
All Faculty Scholarship
A common literary theme is the conflict between appearance and reality. That conflict also frequently arises in the law, where it is usually cast as one between substance and form. Another discipline in which the conflict arises is finance, where it appears in the put-call parity theorem. That theorem states that given any three of the four following financial instruments--a riskless zero-coupon bond, a share of stock, a call option on the stock, and a put option on the stock--the fourth instrument can be replicated. Thus, the theorem implies that any financial position containing these assets can be constructed in …