Accounting Commons^™

Ua4/1 Acadmic Budgets & Administration - Reports, Wku Archives

WKU Archives Collection Inventories

Reports created by the office of Academic Budgets & Administration and its reporting offices:

• Academic Budgets
• Manager of Academic Resources
• PIE Grants Coordinator

Includes operating budgets and salary reports.

Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice

Honors Projects in Accounting

The present study explores the current state of taxation in Rhode Island in relation to its sales tax. An analysis of the literature will examine how the current sales tax system compares with other alternatives and if it hurts the state's economic competitiveness as shown in tax burden studies. Using Rhode Island tax data from the Annual State Audit and Consumer Expenditure Survey, this study will analyze the current sales tax system in the state and determine whether an alternative model would lead to a higher-quality revenue stream. Data from the State of Rhode Island General Audit Report and the …

Improving Financial Information Literacy In Introduction To Financial Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. Burdeane Orris

Foley Library Scholarship

The motivation for this study came from a desire to improve teaching of the use of accounting information for decision making. Te information literacy standards and related performance indicators guided the development of a semester-long case study by accounting faculty and academic business librarians. Their collaboration yielded a series of instruction modules and related student exercises leading up to a group activity involving the evaluation of a company as a potential investment for retirement savings. Students enrolled in two sections of an introductory accounting course volunteered to participate in this study. They provided information about their knowledge before and after …

National Culture And Capital Structure Decisions: Evidence From Foreign Joint Ventures In China, Kai Li, Dale W. Griffin, Heng Yue, Longkai Zhao

Research Collection School Of Accountancy

We investigate the role of firms’ country of origin in financial leverage decisions using data on foreign joint ventures in China. We hypothesize that national culture enters the joint optimization process leading to foreign joint ventures’ leverage decisions and that it affects leverage decisions both directly and indirectly. Using cultural values of mastery and embeddedness to explain country of origin effects, we find that mastery has negative and significant direct effects on foreign joint ventures’ leverage and short-term debt decisions, and a positive and significant direct effect on the likelihood of foreign joint ventures’ having long-term debt. The indirect effects …

Examining Of Amman Stock Market Behavior, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Accounting Revolutionized Since The Dark Ages, Heather Willoughby

Technology Essay Contest Winners

The face of accounting has changed considerably as a result of technological advancements. Those entering the accounting field now focus on analyzing information with a managerial mindset. The computer has even opened up new areas of work like forensic accounting. Although the accounting field has made significant improvements in just a few short years, the expected growth in the occupation will undoubtedly enable accountants to do even more unimaginable things in the future.

Organizacje Komercyjne I Niekomercyjne Wobec Wzmożonej Konkurencji Oraz Wzrastających Wymagań Konsumentów (Tom 9), Anna Ujwary-Gil

Anna Ujwary-Gil

Obszary tematyczne obejmują: • organizacje komercyjne i niekomercyjne jako obiekt badań naukowych, • organizacje komercyjne i niekomercyjne w gospodarce rynkowej, • organizacje komercyjne i niekomercyjne w kreowaniu rozwoju regionalnego, • finansowe aspekty zarządzania organizacjami komercyjnymi i niekomercyjnymi.

The Defense-Growth Relationship: An Economic Investigation Into Post-Soviet States, Bruce D. Mcdonald Iii, Robert J. Eger Iii

Bruce D. McDonald, III

An important question stemming from the collapse of the Soviet Union is how defense spending has influenced the economic performance of the 15 member states since their establishment as market economies. This study furthers the understanding of the relationship between defense spending and economic growth using data from the states of the former Soviet Union from 1992 to 2007. A nonlinear production function was used for direct effects, and models of investment and employment were employed for indirect effects. Contrary to expectations, the findings show that continued reliance on the defense sector in post-Soviet states has helped overall economic growth. …

An Investigation Of Speech Enhancement Using Wavelet Filtering Method, International Journal Of Speech Technology, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Jordanian Commercial Bank Strategies In High- Rate Of Return Realization And Its Relation With Liquidity Gap Management Performance, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Testing Lyoequivalency For Three Commercially Sustainedrelease Tablets Containing Diltiazem Hydrochloride, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The Novel And The Experimentation, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Neural-Network-Based Fuzzy Identifier: Design And Evaluation, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Using Database Marketing To Enhance Direct Marketing Alternatives In Jordanian Industrial Shareholders Corporations, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza

Faculty Publications

Drawing on Schumpeterian theory, this article presents estimates of a first-order autoregressive model of profit persistence for large US firms, using Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, and simple (unadjusted) accounting measures from the Compustat database. We hypothesize about the differences we should expect to find between these two sets of estimates, and also provide a fresh normative assessment of the dynamic competitiveness of the US economy.

Heedless Globalism: The Sec's Roadmap To Accounting Convergence, William W. Bratton

All Faculty Scholarship

The Securities Exchange Commission (SEC) has introduced a "Roadmap" that describes a process leading to mandatory use of International Financial Reporting Standards (IFRS) by domestic issuers by 2014. The SEC justifies this initiative on the grounds that global standardization yields cost savings and an ultimate gain in comparability, facilitating the search for global opportunities by u.s. investors and making u.s. capital markets more attractive to foreign issuers. This Article shows that the offered justification is inadequate. The SEC frames the matter as a choice between two institutional frameworks for standard setting, holding out high quality sets of standards, asking which …

The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza

Matthew J. Holian

Drawing on Schumpeterian theory, this article presents estimates of a first-order autoregressive model of profit persistence for large US firms, using Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, and simple (unadjusted) accounting measures from the Compustat database. We hypothesize about the differences we should expect to find between these two sets of estimates, and also provide a fresh normative assessment of the dynamic competitiveness of the US economy.

Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement, Henry Lyford

CMC Senior Theses

This study examines the relationship between executives and their independent auditor to see if there is a conflict of interest in their interaction. This study was motivated by the meltdowns, partially caused by fraudulent accounting, of many public companies in the late 1990s and early 2000s and the consequent passage of the Sarbanes-Oxley Act. This study examines the variables of audit fees, fees for other services, and auditor tenure to see if they are connected with the occurrence of an SEC-prompted restatement. The results show no significant correlation between amount of fees and the likelihood of an SEC-prompted restatement but …

Reallocation Of Mesh Points In Fluid Problems Using Back-Propagation Algorithm, Philadelphia University

Philadelphia University, Jordan

No abstract provided.