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Full-Text Articles in Accounting
Bank Account Module, Vijaya Krushna Varma Mr
Bank Account Module, Vijaya Krushna Varma Mr
VIJAYA KRUSHNA VARMA Mr
Bank account module is designed and developed by Varma for new banking system. This new bank account module will help banks to know their profits at any time. This module will halt non performing assets
Is There Predictive Value In The Words Managers Use? A Key Word Analysis Of The Annual Report's Management Discussion And Analysis., Gene Brooks Elrod
Is There Predictive Value In The Words Managers Use? A Key Word Analysis Of The Annual Report's Management Discussion And Analysis., Gene Brooks Elrod
Accounting Dissertations
This study examines whether managers use linguistic style (i.e. optimistic and pessimistic tone) in the Management Discussion and Analysis (MD&A) section of the annual report to the SEC, Form 10-K, to provide information about expected future firm performance to the investors and whether market prices (investors) respond to these disclosures. Textual analysis software, Diction 5.0, is used to measure optimistic and pessimistic tone of MD&A for the year 2002 for 423 manufacturing firms. Previous research similar to this study found evidence that managers use linguistic style or tone to reveal information to financial statement users through their textual releases in …
Is Sfas 142 A Good Opportunity For Firms To Manage Earnings?, Fu-Jen Hsiao
Is Sfas 142 A Good Opportunity For Firms To Manage Earnings?, Fu-Jen Hsiao
Accounting Dissertations
SFAS 142 eliminates the goodwill amortization and replaces it with an annual impairment test. This new accounting rule also provides the guidelines for firms to report their transition goodwill write-offs through a one-time below-the-line special item. After the one year transition period, any goodwill write-offs would be reported as operating expenses. This study analyzes the goodwill reporting behaviors in firms with in-process research and development (IPR&D firms) and examines whether IPR&D restated firms take advantage of this one-time below-the-line earnings management opportunity during the SFAS 142 transition period. In addition, this study examines the association between IPR&D firms' transition goodwill …
Managers' Forecast Guidance In Earnings Surprises Around Employee Stock Option Reissues, Jin Dong Park
Managers' Forecast Guidance In Earnings Surprises Around Employee Stock Option Reissues, Jin Dong Park
Accounting Dissertations
Option repricing, the practice of canceling underwater options and reissuing options with a lower exercise price, has often been considered an effective mechanism to restore the incentive effects of stock options. Since December 15, 1998, the effective date of FIN No.44, firms have initiated option exchange program as a new form of repricing. Under the new option exchange program, most firms cancel underwater options on a specified date and then reissue options at the first business day that is six months and one day later in order to avoid variable accounting for option repricing. I conjecture that this feature of …