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Articles 1 - 11 of 11
Full-Text Articles in Business
Politically Connected Governments, Christine Cuny, Jungbae Kim, Mihir N. Mehta
Politically Connected Governments, Christine Cuny, Jungbae Kim, Mihir N. Mehta
Research Collection School Of Accountancy
This paper examines the consequences of powerful political connections for local governments. We find that governments located within the constituencies of, and thus connected to, powerful congressional members reduce their stewardship over public resources. Using plausibly exogenous declines in the power of congressional representation, we show that the effect is causal. To better understand why connected local governments can reduce stewardship, we study electoral characteristics. Our findings suggest that the increased resources that come with powerful congressional representation allow local‐government officials to reduce stewardship without material adverse effects on their reelection prospects. In sum, we provide evidence of a cost …
In Fair Value We Trust, Or Not, Joyce Tang, Nick Leong, Pan, Gary, Keng Kevin Ow Yong, Chu Yeong Lim, Tee Yong Jeffrey Ng
In Fair Value We Trust, Or Not, Joyce Tang, Nick Leong, Pan, Gary, Keng Kevin Ow Yong, Chu Yeong Lim, Tee Yong Jeffrey Ng
Research Collection School Of Accountancy
The objective of financial reporting is to provide financial information that is useful to existing and potential investors, lenders and other creditors (IASB’s Conceptual Framework ED/2015/3). General purpose financial reports provide information about the financial position of a reporting entity, as well as information about the effects of transactions and other events that will change a reporting entity’s economic resources and claims (para 1.12 ED/2015/3). Investor confidence and trust in the financial statements is a crucial component for financial markets to function smoothly. This report presents the attitudes and concerns of over 700 respondents toward fair value accounting. The survey …
The Certifying Triangle Of Financial Reports, Dong Li
The Certifying Triangle Of Financial Reports, Dong Li
LSU Doctoral Dissertations
This research provides theoretical, regulatory, and empirical underpinnings that financial reports are the joint representation of the certifying triangle (i.e., CEO-CFO-Auditor). This research also finds that replacement of the CEO tends to reduce the survival rate of the CFO with the firm, and vice versa; replacement of the CFO reduces the survival rate of the auditor, and vice versa. However, an association does not exist between the survival rate of the CEO and the auditor. Moreover, while a single realignment of the certifying triangle does not reduce the year-end ERC, a double (CEO-CFO) realignment significantly decreases the ERC. This negative …
Impacto De Los Costos Financieros Por Préstamos A Empleados En Las Niif Para Pymes, Martha Jeanet Castillo Ramírez
Impacto De Los Costos Financieros Por Préstamos A Empleados En Las Niif Para Pymes, Martha Jeanet Castillo Ramírez
Contaduría Pública
Este artículo está enfocado en el impacto que produce en los estados financieros de las empresas, la Sección 28 Beneficios a los empleados; las empresas como medida para incentivar en los empleados mayor sentido de pertenencia y mejorar su bienestar, otorgan préstamos para vivienda, vehículos, educación superior, médicos, odontológicos y similares; calamidad doméstica, libre inversión, vacaciones y electrodomésticos; son préstamos a largo plazo, con una tasa de interés mínima de financiación o en muchos casos a cero intereses, ingreso financiero que a pesar de su importancia no se refleja en el estado de resultados preparado bajo principios de contabilidad generalmente …
Relationship Between The Audit Function And Effective Governance, Keith Duncan
Relationship Between The Audit Function And Effective Governance, Keith Duncan
Keith Duncan
Extract: As early as 1200 A.D. incorporated guilds in the United Kingdom (UK) required annual audits by a committee of members (Watts et al. 1983). The historical evidence suggests that the audit function evolved as an effective monitoring and bonding technology (Watts et al. 1983) that today consists of an international profession fulfilling regulatory requirements for assurance services. Despite auditing’s long history we might well ask, in the light of financial frauds such as Enron and the demise of their auditor Arthur Anderson, and the recent global financial crisis, does the modern audit function enhance effective governance? Is the audit …
Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder
Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder
Shyam Sunder
No abstract provided.
Regulation, Competition And Independence In A Certification Society: Certification Of Financial Reports Vs. Baseball Cards, Shyam Sunder
Regulation, Competition And Independence In A Certification Society: Certification Of Financial Reports Vs. Baseball Cards, Shyam Sunder
Shyam Sunder
No abstract provided.
Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder
Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder
Shyam Sunder
No abstract provided.
Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards., Shyam Sunder
Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards., Shyam Sunder
Shyam Sunder
No abstract provided.
Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder
Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder
Shyam Sunder
No abstract provided.
Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder
Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder
Shyam Sunder
No abstract provided.