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Full-Text Articles in Business
Leases: Off-Balance Sheet Financing And The Strive For Transparency Today, Brian R. Edman
Leases: Off-Balance Sheet Financing And The Strive For Transparency Today, Brian R. Edman
Senior Honors Theses
In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and choose which they feel best suits their situation, even when this sweeps dirt under the rug along the way. The financial procedures for dealing with leases should entail benefits as well as limitations to ensure each company is fairly representing all of its financial information. Off-balance sheet financing is one of the hot topics in accounting for leases because of the …
Does Female Representation On Boards Of Directors Associate With Increased Transparency And Ethical Behavior?, Meredith B. Larkin
Does Female Representation On Boards Of Directors Associate With Increased Transparency And Ethical Behavior?, Meredith B. Larkin
Honors Theses
This study examined the association between corporate transparency and ethical orientation of Fortune 500 companies and the number of females represented on the board of directors from 2010 annual report data. My basis for this judgment was whether or not the firm was listed on either (both) Ethisphere Magazine’s 2010 “World’s Most Corporate Citizens List”. My results indicate that, as the number of women directors increased, the probability of a corporation appearing on these lists increases. I also found that a “critical mass” of women directors was indicated by the data for Ethisphere Magazine’s but not Corporate Responsibility Magazine’s list. …