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Articles 31 - 38 of 38
Full-Text Articles in Business
Sfas 154: Accounting Changes And Error Corrections., Robert Bloom, Jayne Fuglister
Sfas 154: Accounting Changes And Error Corrections., Robert Bloom, Jayne Fuglister
Robert Bloom
The article discusses provisions under the Statement of Financial Accounting Standards 154 (SFAS 154), Accounting Changes and Error Corrections. SFAS 154 calls for retrospective application for voluntary changes in accounting principle. It uses the term restatement to refer to revision of previously issued financial statements to correct an error. In a significant change from existing practice, SFAS 154 requires that changes in depreciation, amortization, or depletion methods will now be viewed as changes in estimate that are effected by a change in accounting principle.
Why Reconsider The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder
Why Reconsider The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder
Shyam Sunder
No abstract provided.
Corporate Financial Reporting By Emergence Or Intelligent Design, Shyam Sunder
Corporate Financial Reporting By Emergence Or Intelligent Design, Shyam Sunder
Shyam Sunder
No abstract provided.
Lobbying The Iasb: Evidence From Comment Letters Submitted In Response To Ed 3 And Proposed Amendments To Change Reporting For Business Combinations, James Sander
James F. Sander
No abstract provided.
The Factors That Cause Companies To Be Suspended From The Kuala Lumpur Stock Exchange, M. Haat, Sakthi Mahenthiran, R. Rahman, N. Hamid
The Factors That Cause Companies To Be Suspended From The Kuala Lumpur Stock Exchange, M. Haat, Sakthi Mahenthiran, R. Rahman, N. Hamid
Sakthi Mahenthiran
This a is an empirical study of troubled (i.e. PN4) companies, and their agency costs to outsiders who invest in them, The sample consisted of companies each in three groups made up of PN4, positive economic profit and negative economic profit companies. The study finds that outside investors in PN4 companies incurred extreme agency costs compared to positive economic profit companies because of poor governance. Relative to the control group, PN4 companies had higher insider ownership, borrowing, and lower equity values. The study highlights the uniqueness of the Malaysian securities law that allows corporate insiders to proactively use monitoring mechanisms …
Accounting Ethics Education: Integrating Reflective Learning And Virtuse Ethics, Steven Mintz
Accounting Ethics Education: Integrating Reflective Learning And Virtuse Ethics, Steven Mintz
Steven Mintz
This paper explains the use of reflective learning techniques to create and deliver a new ethics course. Students apply virtue-based reasoning with reflective thinking to resolve conflicts faced by accounting professionals. Teaching techniques include class discussion, minute papers, reflection journals, role playing, and case analysis. Reflective learning helps to transform existing ideas and understandings to come to a new understanding of a situation. As a tool for ethics education in accounting, reflective learning provides the link that may enhance ethical understanding and enable students to apply virtue and reflective thinking to a variety of situations discussed in accounting courses.
Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder
Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder
Shyam Sunder
No abstract provided.
The Effect Of Gender And Dependent Children On Professional Accountants' Career Progression, Carolyn Windsor, P Auyeung
The Effect Of Gender And Dependent Children On Professional Accountants' Career Progression, Carolyn Windsor, P Auyeung
Carolyn Windsor
The ILO [International Labor Organization. Women in Management, Breaking Through the Glass Ceiling, An Update 2004. Geneva, Switzerland: International Labor Office; 2004.] reported that workingwomen are still concentrated in lower level management positions, thus perpetuating women's social and economic injustice. The accounting profession is no different with few women gaining a partnership in the international accounting firms. This study analyses demographics of 183 respondents in the large international accounting firms to examine women's career progression. We used a three-way analysis of covariance to investigate the dependent variable, management at five levels from partner to accounting senior. Independent factors are gender, …