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Full-Text Articles in Business
The Asymmetric Market Valuation Of Special Items And Accounting Conservatism, Madeline Kay Trimble
The Asymmetric Market Valuation Of Special Items And Accounting Conservatism, Madeline Kay Trimble
Undergraduate Honors Theses
This thesis investigates the asymmetric market valuation of both negative and positive special items as explained by accounting conservatism. I argue that special items, also known as nonrecurring operating gains and losses, have asymmetric market valuations, as tested using earning response coefficients (ERC). I believe that this difference in ERC between positive and negative special items can be explained by accounting conservatism. This thesis has two main findings: (1) an asymmetry exists in the valuation of positive and negative special items; and (2) the asymmetry can be explained by the idea of accounting conservatism, which is the tendency that firms …
The Role Of Education And Experience In Cfo Career And Compensation, Candra S. Chahyadi, Bahaa Abusalim
The Role Of Education And Experience In Cfo Career And Compensation, Candra S. Chahyadi, Bahaa Abusalim
Faculty Research & Creative Activity
We examine the educational and experience backgrounds of chief financial officers (CFOs) of large and medium firms and investigate how measures of education and experience affect CFO career and compensation. We find that, compared to medium firms, large firms have more CFOs with MBA degrees and fewer CFOs with M.Acc degrees or who are also CPAs, suggesting that large firms prefer CFOs with more general knowledge than CFOs with a specific knowledge. We also find that firm size and CFO’s tenure at their current company consistently dominate measures of education and experience in determining CFO compensation.
The Role Of Education And Experience In Cfo Career And Compensation, Candra Chahyadi, Bahaa Abusalim
The Role Of Education And Experience In Cfo Career And Compensation, Candra Chahyadi, Bahaa Abusalim
Faculty Research & Creative Activity
We examine the educational and experience backgrounds of chief financial officers (CFOs) of large and medium firms and investigate how measures of education and experience affect CFO career and compensation. We find that, compared to medium firms, large firms have more CFOs with MBA degrees and fewer CFOs with M.Acc degrees or who are also CPAs, suggesting that large firms prefer CFOs with more general knowledge than CFOs with a specific knowledge. We also find that firm size and CFO’s tenure at their current company consistently dominate measures of education and experience in determining CFO compensation.
Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha Shinde, Raymond Wacker, Udaysinha Shinde, Zhenghong Hou
Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha Shinde, Raymond Wacker, Udaysinha Shinde, Zhenghong Hou
Faculty Research & Creative Activity
The popularity of the concept of social responsibility makes it a pertinent area for research by accounting scholars. This paper analyzes the current usage and understanding of the concept of social responsibility. Using the definitions used in academia and industry a preliminary scale is developed to measure social responsibility. As a pilot study, this scale is administered to business owners. Based on the responses of 57 Business owners, the psychometric properties of the scale are tested and a conceptual model of the underlying dimensions of social responsibility is presented.
The Self-Fulfilling Prophecy's Effect On An Auditor's Issuance Of A Gco, Trey M. Stone
The Self-Fulfilling Prophecy's Effect On An Auditor's Issuance Of A Gco, Trey M. Stone
Undergraduate Honors Theses
This paper reports on the effect of a self-fulfilling prophecy on issuing a going concern opinion. A thorough analysis of the academic accounting literature and the popular press is performed to develop a better understanding of the rationales used by auditors in their decision to issue, or not to issue a going concern opinion. Based on the input of an expert panel, a literature review, and other quantitative criteria, the visibility and importance of these rationales is determined. A questionnaire is then developed to measure if the self-fulfilling prophecy has a role in auditors' decision to issue, or not to …
Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha S. Shinde, Raymond Wacker, Udaysinha S. Shinde, Zhenghong Jane Hou
Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha S. Shinde, Raymond Wacker, Udaysinha S. Shinde, Zhenghong Jane Hou
Faculty Research & Creative Activity
The popularity of the concept of social responsibility makes it a pertinent area for research by accounting scholars. This paper analyzes the current usage and understanding of the concept of social responsibility. Using the definitions used in academia and industry a preliminary scale is developed to measure social responsibility. As a pilot study, this scale is administered to business owners. Based on the responses of 57 Business owners, the psychometric properties of the scale are tested and a conceptual model of the underlying dimensions of social responsibility is presented.