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My Akron Experience, Lomenie Mongouo Akouala Oct 2019

My Akron Experience, Lomenie Mongouo Akouala

Hail We Akron!

No abstract provided.


More Than The Bottom Line, Edmund Keung, Themin Suwardy, Yew Kee Ho Oct 2019

More Than The Bottom Line, Edmund Keung, Themin Suwardy, Yew Kee Ho

Research Collection School Of Accountancy

In the second instalment of a three-part series on financial literacy, SMU Dean of Postgraduate Professional Programmes and Associate Professor of Accounting (Practice) Themin Suwardy, NUS Associate Professor of Accounting Edmund Keung and SIT Associate Provost and Professor of Accounting Ho Yew Kee discussed three important accounting concepts that investors need to understand in order to know how a company is performing financially.


Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden Sep 2019

Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden

Life of the Law School (1993- )

No abstract provided.


The Professor Anthony J. Santoro Business Law Lecture Series Presents Becoming A Valued Business Lawyer, Roger Williams University School Of Law, Michael M. Bowden Sep 2019

The Professor Anthony J. Santoro Business Law Lecture Series Presents Becoming A Valued Business Lawyer, Roger Williams University School Of Law, Michael M. Bowden

School of Law Conferences, Lectures & Events

No abstract provided.


Acct 117-101: Principles Of Financial Accounting, Nicholas J. Occhifinto Sep 2019

Acct 117-101: Principles Of Financial Accounting, Nicholas J. Occhifinto

School of Management Syllabi

No abstract provided.


Acct 117-001: Principles Of Financial Accounting, Nicholas J. Occhifinto Sep 2019

Acct 117-001: Principles Of Financial Accounting, Nicholas J. Occhifinto

School of Management Syllabi

No abstract provided.


Acct 215-001: Managerial Accounting, William Tamke Sep 2019

Acct 215-001: Managerial Accounting, William Tamke

School of Management Syllabi

No abstract provided.


Acct 115-003: Fundamentals Of Financial Accounting, Steven M. Gomez Sep 2019

Acct 115-003: Fundamentals Of Financial Accounting, Steven M. Gomez

School of Management Syllabi

No abstract provided.


Acct 115-103: Fundamentals Of Financial Accounting, Jeff Deegan Sep 2019

Acct 115-103: Fundamentals Of Financial Accounting, Jeff Deegan

School of Management Syllabi

No abstract provided.


Acct 115-101: Fundamentals Of Financial Accounting, Steven M. Gomez Sep 2019

Acct 115-101: Fundamentals Of Financial Accounting, Steven M. Gomez

School of Management Syllabi

No abstract provided.


Acct 425-101: Tax Accounting, Jeffrey Deegan Sep 2019

Acct 425-101: Tax Accounting, Jeffrey Deegan

School of Management Syllabi

No abstract provided.


Acct 325-001: Intermediate Accounting I, William Tamke Sep 2019

Acct 325-001: Intermediate Accounting I, William Tamke

School of Management Syllabi

No abstract provided.


Acct 215-003: Managerial Accounting, William Tamke Sep 2019

Acct 215-003: Managerial Accounting, William Tamke

School of Management Syllabi

No abstract provided.


Acct 615-101: Management Accounting, Ming F. Taylor Sep 2019

Acct 615-101: Management Accounting, Ming F. Taylor

School of Management Syllabi

No abstract provided.


Acct 115-001: Fundamentals Of Financial Accounting, Ming F. Taylor Sep 2019

Acct 115-001: Fundamentals Of Financial Accounting, Ming F. Taylor

School of Management Syllabi

No abstract provided.


Acct 115-005: Fundamentals Of Financial Accounting, Ming F. Taylor Sep 2019

Acct 115-005: Fundamentals Of Financial Accounting, Ming F. Taylor

School of Management Syllabi

No abstract provided.


Acct 403-101: Financial Statement Analysis, William Tamke Sep 2019

Acct 403-101: Financial Statement Analysis, William Tamke

School of Management Syllabi

No abstract provided.


West Kentucky Coal Company - Sturgis, Kentucky (Mss 670), Manuscripts & Folklife Archives Jul 2019

West Kentucky Coal Company - Sturgis, Kentucky (Mss 670), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 570. Accounting records, chiefly accounts payable, for West Kentucky Coal Company headquartered in Sturgis, Kentucky. Most transactions include receipts from a given vendor along with a summary voucher from West Kentucky Coal. Also includes some payroll records.


Loan Purpose And Accounting Based Debt Covenants, Daniel Gyung Paik, Timothy L. Hamilton, Brandon Byunghwan Lee, Sung Wook Yoon May 2019

Loan Purpose And Accounting Based Debt Covenants, Daniel Gyung Paik, Timothy L. Hamilton, Brandon Byunghwan Lee, Sung Wook Yoon

Accounting Faculty Publications

Purpose

The purpose of this paper is to investigate the association between the purpose of a loan and the type of debt covenants, separated into balance sheet-based and income statement-based covenants.

Design/methodology/approach

Using private loan deal observations obtained from the DealScan database over the period between 1996 and 2013, the authors classify the sample loan deals into three categories based on the purpose of borrowing, namely, borrowings for corporate daily operating purposes, financing purposes and acquisition and investing purposes. The authors conduct multinomial logistic regression analysis to test the relationship between the choice of financial ratios in a debt covenant …


The Effect Of The Financial Crisis On The Accounting Profession In The United States And Europe, Vladislav Chutchev Apr 2019

The Effect Of The Financial Crisis On The Accounting Profession In The United States And Europe, Vladislav Chutchev

Senior Honors Theses

While the accounting profession received a great deal of the blame for the 2007-2008 financial crisis, it was only one of a myriad of factors that contributed to the subprime mortgage debacle and resulting economic downturn. The crisis not only affected the market in the United States, but also had a significant impact on the worldwide economy, and especially that of the European Union. In the aftermath of the crisis, existing audit policies and standards were brought into question, and while slight changes were implemented in the U.S. as the result of the Dodd-Frank Act, more substantial reform took place …


Business Education Lecturers’ Perception Of Learning Management Systems For Effective Teaching And Learning Accounting In Universities In South-East, Nigeria, Ernest Ugwoke, Nathaniel Ifeanyi Edeh, Joseph C. Ezemma Jan 2019

Business Education Lecturers’ Perception Of Learning Management Systems For Effective Teaching And Learning Accounting In Universities In South-East, Nigeria, Ernest Ugwoke, Nathaniel Ifeanyi Edeh, Joseph C. Ezemma

Library Philosophy and Practice (e-journal)

Literature revealed that ICT if properly integrated into teaching and learning have the potential to improve students’ academic performance. This study focused on determining business education lecturers’ perception of learning management systems (LMS) for effective teaching and learning of accounting in universities in South-East Nigeria. Structured questionnaire was used to elicit information from 232 lecturers from 9 universities from South-East Nigeria. The data collected were analyzed using percentages and mean to answer the research questions, while null hypotheses were tested using ANOVA at 0.05 level of significance. The findings revealed that business education lecturers’ perceived LMS as an effective learning …


Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow Jan 2019

Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow

Faculty Publications

This study investigates the attitudes small business owners and managers have towards fraud and internal controls. Commonly small businesses consist of long-term friends and relatives and tend to embody a culture of family, love, and trust. Four factors were identified that lend themselves to a lack of internal controls and a breeding ground for fraud. A survey was distributed to small business owners and management. The responses were analyzed and compared to the data in the 2016 American Certified Fraud Examiners Report to the Nations. Of the four expectations studied, only the anticipated results of Expectation 1 were confirmed.


Nonlinear Post-Fire Simulation Of Concentrically Loaded Rectangular Thin-Walled Concrete-Filled Steel Tubular Short Columns Accounting For Progressive Local Buckling, Ghanim Mohammed Kamil, Qing Quan Liang, Muhammad N. S Hadi Jan 2019

Nonlinear Post-Fire Simulation Of Concentrically Loaded Rectangular Thin-Walled Concrete-Filled Steel Tubular Short Columns Accounting For Progressive Local Buckling, Ghanim Mohammed Kamil, Qing Quan Liang, Muhammad N. S Hadi

Faculty of Engineering and Information Sciences - Papers: Part B

The repair of fire-damaged thin-walled rectangular concrete-filled steel tubular (CFST) columns in engineering structures after fire exposure requires the assessment of their residual strength and stiffness. Existing numerical models have not accounted for the effects of local buckling on the post-fire behavior of CFST columns with rectangular thin-walled sections. This paper describes a nonlinear post-fire simulation technique underlying the theory of fiber analysis for determining the residual strengths and post-fire responses of concentrically loaded short thin-walled rectangular CFST columns accounting for progressive local buckling. The post-fire stress-strain laws for concrete in rectangular CFST columns are proposed based on available test …


Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger Jan 2019

Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger

2019 Faculty Bibliography

Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …


Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger Jan 2019

Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger

2019 Faculty Bibliography

Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …