Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication Year
Articles 1 - 30 of 58
Full-Text Articles in Business
Profiting From Dow Jones Industrial Index And Hang Seng Index Using Moving Average And Macd Optimization Model, Anthony Yeung, Joe Wailun Chung, Nibhrat Lohia, Onyeka Emmanuel
Profiting From Dow Jones Industrial Index And Hang Seng Index Using Moving Average And Macd Optimization Model, Anthony Yeung, Joe Wailun Chung, Nibhrat Lohia, Onyeka Emmanuel
SMU Data Science Review
Before the internet, high-speed laptop computers, and big data became accessible and popular, academia on stock market trading concentrated on Efficient Market Hypothesis (EMH). EMH hinges on the idea that the market is efficient and there is no extra return that could be generated. With the dynamic development of the internet, big-data and computing technology, many researchers started to pay attention to Technical Analysis and its usage. Numerous academic papers claimed that technical analysis can enhance returns by using various technical tools. This paper explores in-depth the simulation model of Moving Average and Moving Average Convergence/Divergence (MACD) to come up …
Pre-Management? How To Best Prepare: A Brief Overview For Potential Accounting, Finance, And Information Systems Students, Ammon Kou
Marriott Student Review
Many pre-management students are curious about the accounting, finance, and information systems majors offered at BYU. This article features an overview of each major and how best to prepare for those majors’ programs.
Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson
Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson
Marriott Student Review
Unexpected Connections is the Fall 2017 Issue of Marriott Student Review.
Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison
Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison
Accounting Historians Journal
This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides …
International Financial Reporting Standards: A Cautionary Note For Emerging Economies, Khursheed Omer, Darshan Wadhwa
International Financial Reporting Standards: A Cautionary Note For Emerging Economies, Khursheed Omer, Darshan Wadhwa
Business Review
Long before the present economic crisis unfolded, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) had been working to achieve harmonization in accounting and financial reporting standards across the globe. Now that the world economic community has become more integrated, cross border flow of capital has gained unprecedented momentum and steps are underway to achieve this goal as early as possible. Initial efforts to harmonize local accounting principles and practices with those followed in developed economies were generally aimed at facilitating foreign multinationals operating in other countries. The desired goal of harmonization now ought to …
Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik
Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik
Accounting Historians Journal
This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset …
Budget Of Renewal 1995, Sani Abacha General
Budget Of Renewal 1995, Sani Abacha General
Bullion
The paper contains the 1995 Budget speech of the Head of State and Commander-in-Chief of the Armed Forces of Nigeria, General Sani Abacha.
Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown
Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown
Accounting Historians Journal
This content analysis of Journal of Accountancy items relating to governmental accounting spans a period of nine decades which included two world wars, a severe economic depression, and conflicts in Korea and Vietnam, These decades marked the departure from simpler local government accounting concerns alone to national governmental issues and the call for consistent accountability among the myriad federal agencies and programs. Considering the growth of the public sector, its importance to all other spheres of American life, the complexity of governmental financial administration, and the events of the times, governmental accounting received only a modest amount of attention in …
Financial Counseling: Analysis Of An Underrated Fringe Benefit, John M. Strefeler, Jeanne M. Hilton
Financial Counseling: Analysis Of An Underrated Fringe Benefit, John M. Strefeler, Jeanne M. Hilton
Woman C.P.A.
No abstract provided.
Governmental Auditing: A Comparison Of The 1988 And The 1981 Revisions Of “Government Auditing Standards: Standards For Audit Of Governmental Organizations, Programs, Activities, And Functions”, Lela D. Pumphrey, Karen Sparks
Governmental Auditing: A Comparison Of The 1988 And The 1981 Revisions Of “Government Auditing Standards: Standards For Audit Of Governmental Organizations, Programs, Activities, And Functions”, Lela D. Pumphrey, Karen Sparks
Woman C.P.A.
No abstract provided.
Governmental Accounting: The Current And Proposed Governmental Accounting Models: A Comparison, Larry P. Bailey, Bruce A. Leauby
Governmental Accounting: The Current And Proposed Governmental Accounting Models: A Comparison, Larry P. Bailey, Bruce A. Leauby
Woman C.P.A.
No abstract provided.
Nonbusiness Organizations: Authoritative Sources For Governmental Accounting Principles, Larry P. Bailey, Yvonne O. Braune
Nonbusiness Organizations: Authoritative Sources For Governmental Accounting Principles, Larry P. Bailey, Yvonne O. Braune
Woman C.P.A.
No abstract provided.
Financial Planning: The Emergence Of A Profession Tremendous Potential, Charles D. Gulley
Financial Planning: The Emergence Of A Profession Tremendous Potential, Charles D. Gulley
Woman C.P.A.
No abstract provided.
If It Is Government, Use Gasb: Interview With Gasb Chairman James Antonio, Ronald L. Madison, James Antonio
If It Is Government, Use Gasb: Interview With Gasb Chairman James Antonio, Ronald L. Madison, James Antonio
Woman C.P.A.
No abstract provided.
Letters To The Editor, Robert A. Morgan, Bryan Carsberg, Daniel L. Novak
Letters To The Editor, Robert A. Morgan, Bryan Carsberg, Daniel L. Novak
Woman C.P.A.
No abstract provided.
Current Problems In Governmental Revenue And Expenditure Recognition, K. K. Raman, R. Michael Moore
Current Problems In Governmental Revenue And Expenditure Recognition, K. K. Raman, R. Michael Moore
Woman C.P.A.
No abstract provided.
Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley
Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley
Accounting Historians Journal
Stewardship reporting was an important tool in the establishment and development of the American Colonies. In 1732 the King of England created the Colony of Georgia as a haven for England's "worthy poor." A corporate trust was established to implement this purpose, and it was necessary for the trustees to account for the many private contributions to the cause as well as the grants from the crown. This article discusses the early history of the Georgia colony, presents a thumbnail sketch of Harman Verelst, the Trust's accountant, and illustrates by example the financial reporting he developed for the Georgia Colony.
Sop 82-1: New Standards For Personal Financial Statements, Walter A. Robbins, Kenneth R. Austin
Sop 82-1: New Standards For Personal Financial Statements, Walter A. Robbins, Kenneth R. Austin
Woman C.P.A.
No abstract provided.
Requisite Attributes Of The Government Accountant: More Than Accounting Expertise, Philip M. J. Reckers, A. J. Stagliano
Requisite Attributes Of The Government Accountant: More Than Accounting Expertise, Philip M. J. Reckers, A. J. Stagliano
Woman C.P.A.
No abstract provided.
Audits Of Federally Assisted Programs: Difficulties, Differences — And Opportunities, Richard A. Scott, Rita K. Scott
Audits Of Federally Assisted Programs: Difficulties, Differences — And Opportunities, Richard A. Scott, Rita K. Scott
Woman C.P.A.
No abstract provided.
Personal Management: Long Term Investments, Patricia C. Elliott, Hiram M. Helm Jr.
Personal Management: Long Term Investments, Patricia C. Elliott, Hiram M. Helm Jr.
Woman C.P.A.
No abstract provided.
Personal Management: Savings Accounts And Short-Term Investments, Patricia C. Elliott
Personal Management: Savings Accounts And Short-Term Investments, Patricia C. Elliott
Woman C.P.A.
No abstract provided.
Planning For Personal Financial Security, Vivian M. Robb
Planning For Personal Financial Security, Vivian M. Robb
Woman C.P.A.
No abstract provided.
Federal Government Accounting, Mary T. Cody
Educator, My Responsibility?, Shirley T. Moore
Some Purposes And Principles Of Government Accounting, Jay L. Chambers
Some Purposes And Principles Of Government Accounting, Jay L. Chambers
Journal of Accountancy
No abstract provided.
Federal Accounting And Reporting, Lloyd Morey
Federal Accounting And Reporting, Lloyd Morey
Journal of Accountancy
No abstract provided.
Qualifications For Public Fiscal Positions, Statement Of The Special Committee On Governmental Accounting, American Institute Of Accountants. Special Committee On Governmental Accounting
Qualifications For Public Fiscal Positions, Statement Of The Special Committee On Governmental Accounting, American Institute Of Accountants. Special Committee On Governmental Accounting
Journal of Accountancy
No abstract provided.
Correspondence: Whose Are The Financial Statements?; Treatment Of Bond Discount, J. S. Seidman, Thomas York
Correspondence: Whose Are The Financial Statements?; Treatment Of Bond Discount, J. S. Seidman, Thomas York
Journal of Accountancy
No abstract provided.
Inconsistencies In Accounting Requirements Of State And Federal Regulatory Bodies, Henry A. Horne
Inconsistencies In Accounting Requirements Of State And Federal Regulatory Bodies, Henry A. Horne
Journal of Accountancy
No abstract provided.