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Full-Text Articles in Accounting
Does Ifrs Adoption Affect Analyst Forecast Behavior? Evidence From Foreign Private Issuers In The United States, Xiaoxiao Song
Does Ifrs Adoption Affect Analyst Forecast Behavior? Evidence From Foreign Private Issuers In The United States, Xiaoxiao Song
Accounting Dissertations
The globalization of business and finance has led to the adoption of International Financial Reporting Standards (IFRS) in more than 100 countries, and numerous studies have examined the consequences of IFRS adoption in these countries. Currently, however, U.S. domestic issuers are not required to use IFRS in preparing their financial statements, which makes the study of potential IFRS adoption effects on U.S. domestic issuers difficult. My dissertation uses a unique sample of foreign private issuers that are cross listed in the U.S. and are allowed to use IFRS for their financial statements, so that I can investigate the effect of …
Executive Compensation, Corporate Tax Aggressiveness And Financial Reporting Aggressiveness: Evidence From Sfas 123r, Bonnie R. Quillin
Executive Compensation, Corporate Tax Aggressiveness And Financial Reporting Aggressiveness: Evidence From Sfas 123r, Bonnie R. Quillin
Accounting Dissertations
Using a variety of research methods, prior empirical research finds that executive compensation influences the behavior of managers, particularly with decisions involving risk. These studies show that, when executive compensation is more sensitive to stock price volatility, firms implement riskier investment and financial policies and take more aggressive positions in financial and tax reporting. The sensitivity of executive compensation to stock price volatility is largely due to stock option compensation. Prior studies provide evidence that companies reduced the stock option grants to executives following the introduction of the Statement of Financial Accounting Standard 123R – Share-Based Payment (SFAS 123R). The …
Cash Flow Training And Improved Microfinance Outcomes, Marc J. Epstein, Kristi Yuthas
Cash Flow Training And Improved Microfinance Outcomes, Marc J. Epstein, Kristi Yuthas
Business Faculty Publications and Presentations
Despite its promise as a powerful tool for alleviating poverty, research suggests that microfinance has had only a modest impact on development. Misallocation of funds by clients has been implicated as a major impediment to microfinance success. In this study, clients received training on how to track (but not manage) their cash flows during the first two meetings of the microfinance loan cycle. Examination of weekly cash flow shows that clients immediately invested the majority of their funds into the businesses and carefully managed revenues and expenditures to maintain sufficient food and other household expenditures throughout the loan cycle. It …