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An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus
An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus
Theses and Dissertations
Accounting plays a crucial role in the success of any business, but it is particularly vital in the construction industry, a complex field that typically requires the coordination of multiple subcontractors and multiple jobs in any given year. Although small-volume home builders make up 70 percent of the membership of the National Association of Home Builders (NAHB), a trade association of the home building industry, little is known about the accounting practices of these builders. This thesis undertook to study the accounting practices of small-volume home builders. Small-volume home builders were defined as those producing 25 homes or fewer in …
An Experimental Analysis Of The Impact Of Goal Orientation, Ethical Orientation, And Personality Traits On Managers' And Accountants' Abilities To Recognize Misappropriation Of Assets, Wendy Walston Achilles
An Experimental Analysis Of The Impact Of Goal Orientation, Ethical Orientation, And Personality Traits On Managers' And Accountants' Abilities To Recognize Misappropriation Of Assets, Wendy Walston Achilles
Theses and Dissertations
This study examines the impact of knowledge, experience, goal orientation, ethical orientation, and personality traits on managers' and accountants' abilities to recognize misappropriation of assets. Participants included students and professionals. The student group included upper-level accounting majors and upper-level management majors. The professional group included students enrolled in an introductory accounting course for their MBA program and internal auditors from a variety of organizations. Findings in the study show that accounting students assessed the possibility that fraud was in progress at a higher level than the management students, suggesting that the accounting students acquire basic knowledge about fraud from the …
Sec Regulation Of Corporate 10k Filing Dates: The Effect On Earnings Management And Market Recognition, Robert W. Russ
Sec Regulation Of Corporate 10k Filing Dates: The Effect On Earnings Management And Market Recognition, Robert W. Russ
Theses and Dissertations
In November 2002, the Securities and Exchange Commission released a final ruling regarding a filing requirement change. The proposed requiredment change was for domestic companies to file annual and quarterly reports within 60 and 30 days, respectfully. This requirement was recommended for companies with a market value of at least $75 million and would reduce by 30 days the time allowed to file these reports. The Wall Street Journal article announcing this proposal stated the change was an effort to address some of the problems arising from accounting scandals such as the Enron scandal of 2001. A potential added benefit …
An Investigation Of The Impact Of Corporate Governance On Decision To Expense Employee Stock Options, Ling Jiang
An Investigation Of The Impact Of Corporate Governance On Decision To Expense Employee Stock Options, Ling Jiang
Theses and Dissertations
Corporations have the choice of expensing (using the fair value method), or non-expensing (using the intrinsic value method and provide pro forma disclosure in financial statement footnotes) of employee stock options. The current study examines how corporate governance factors affect such choices. Prior studies (Xie et al. 2003; Klein 2002; Peasnell et al. 2000) have indicated that certain corporate governance factors have an impact on corporate accounting behavior, including earnings management. Based on the assumption that expensing employee stock options is a good practice of accounting that improves earnings quality, it is hypothesized that these corporate governance factors would affect …
Do Investors Over-React To Patterns Of Past Financial Performance Measures?, Abdulaziz Alwathainani
Do Investors Over-React To Patterns Of Past Financial Performance Measures?, Abdulaziz Alwathainani
Theses and Dissertations
The objectives of this thesis are threefold. First, this dissertation examines whether patterns (growth and consistency in growth) of firms' past financial performance influence investors' perceptions about stock values and future performance of these firms. Second, multiple estimation horizons of past performance variables (ranging from one to five years) are used to assess whether the interaction between growth patterns and measurement interval lengths of these variables influence investor expectations. Third, this thesis examines whether an intermediate price drifts (e.g. Jegadeesh and Titman [1993]) and subsequent long-horizon price reversal (e.g. DeBondt and Thaler (1985)] are manifestations of a market over-reaction as …