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An Analysis Of The Relationship Between Study Styles And Demographics Across Multiple Accounting Class Levels, Savannah B. Hooper
An Analysis Of The Relationship Between Study Styles And Demographics Across Multiple Accounting Class Levels, Savannah B. Hooper
Honors Theses
Approaches to learning are elemental to a student’s learning outcomes. Prior research indicates that accounting students with a deep learning approach have a more successful student learning outcome than do accounting students with a surface learning approach. Accounting accreditation and regulatory agencies have recommended that coursework be directed towards more critical thinking and real-life preparation of students. These characteristics are indicative of the deep learning approach. After ascertaining the learning approach adopted by introductory, intermediate, and advance accounting students at a public university with a main and satellite campus, this paper reports on demographic characteristics that may impact a student’s …
Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, Sofia I. Tent
Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, Sofia I. Tent
Honors Theses
This paper examines the Revenue Recognition – Milestone Method (RRMM), FASB codification amendment of 2010 and its effect on the health of firms heavily dependent on the Research and Development (R&D), as evidenced by the operating profit margin. By utilizing a two-stage OLS model developed by Lev and Sougiannis (1996), this study measures the effect of the adoption of the RRMM on operating profit margin. The sample includes U.S. firms with significant R&D expenses (a R&D expenses/Sales ratio greater than 2%) for the years 2006-2013. Due to the more rapid recognition of income using the RRMM, I expect the operating …