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Selected Works

2011

Accounting

Articles 1 - 7 of 7

Full-Text Articles in Business

Restoring The Natural Law: Copyright As Labor And Possession, Alfred C. Yen Oct 2011

Restoring The Natural Law: Copyright As Labor And Possession, Alfred C. Yen

Alfred C. Yen

In this Article, Professor Yen explores the problems associated with viewing copyright solely as a tool for achieving economic efficiency and advocates for the restoration of natural law to copyright jurisprudence. The Article demonstrates that economics has not been solely responsible for copyright’s development and basic structure, but has rather developed along lines suggested by neutral law, despite modern copyright jurisprudence. The Article considers the consequences of extinguishing copyright’s natural law facets in favor of the blind pursuit of efficiency and concludes by exploring the implications of restoring natural law thinking to copyright jurisprudence.

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Comprehensive Income Reporting: Fasb Decides Location Matters, Dennis Chambers Sep 2011

Comprehensive Income Reporting: Fasb Decides Location Matters, Dennis Chambers

Dennis J. Chambers

The article reports on Accounting Standards Update (ASU) 2011-05 issued by the Financial Accounting Services Board (FASB) in June 2011. It states that the standard requires all companies to report comprehensive income and components either in one continuous statement or in two separate, but consecutive, net income and other comprehensive income statements.In both cases, companies must reportedly now report in an income statement-type location for total comprehensive income.

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Contract Theory Of Organizations, Accounting And Control, Shyam Sunder Jun 2011

Contract Theory Of Organizations, Accounting And Control, Shyam Sunder

Shyam Sunder

No abstract provided.

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Statistical Studies Of Accounting And Stock Markets, Shyam Sunder Mar 2011

Statistical Studies Of Accounting And Stock Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

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Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly Jan 2011

Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly

Anne Kelly

Examines the liability of accountants in the United States to third parties for negligent misrepresentation.

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Chinese Reverse Mergers, Accounting Regimes, And The Rule Of Law In China, Benjamin A. Templin Jan 2011

Chinese Reverse Mergers, Accounting Regimes, And The Rule Of Law In China, Benjamin A. Templin

Benjamin A. Templin

In 2010, federal regulators and politicians became increasingly concerned over the accounting practices of Chinese companies that trade on U.S. stock exchanges. In particular, the Securities and Exchange Commission (“SEC”) targeted companies that went public through a process called the reverse merger. The instances of fraud became so widespread, regulators and commentators coined the term Chinese Reverse Merger (“CRM”) in order to describe a sector where investors assume the risk of accounting irregularities. Although CRMs must comply with international accounting standards, a weak rule of law in China has resulted in poor implementation and enforcement of its accounting regime. U.S. …

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The Accounting Consensus: Implications For Accounting Education, Research And The Profession, Shyam Sunder Dec 2010

The Accounting Consensus: Implications For Accounting Education, Research And The Profession, Shyam Sunder

Shyam Sunder

No abstract provided.

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