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2010

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Articles 391 - 403 of 403

Full-Text Articles in Accounting

Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 2010

Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

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The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza Jan 2010

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.

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Airline Bankruptcy: The Determining Factors Leading To An Airline's Decline, Jason Tolkin Jan 2010

Airline Bankruptcy: The Determining Factors Leading To An Airline's Decline, Jason Tolkin

CMC Senior Theses

The purpose of this study was to determine what the critical factors are to an airline’s financial turmoil, leading ultimately to a bankruptcy filing. Over the past decade, the airline industries’ performance has been dismal, leading to 20 bankruptcy filings. As competition increases, it is crucial for airlines to know which core business areas are essential to success. This paper identifies 8 specific industry metrics that are used to compare airlines, revealing where certain airlines falter and others shine. Some of these metrics are later applied to a case study examining Trans World Airlines (TWA) and American Airlines (AA), highlighting …

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Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari Jan 2010

Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari

Elizabeth K. Jenkins

This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders.

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Moving Towards A Culturally Diverse Accounting Profession, Mary F. Calegari, E. Jenkins Jan 2010

Moving Towards A Culturally Diverse Accounting Profession, Mary F. Calegari, E. Jenkins

Mary F. Calegari

This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders. However, a recent survey by the AICPA indicates that only 4% of partners in accounting firms …

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Corporate Social Responsibility And Earnings Reporting, Mary F. Calegari, T. Chotigeat, M. A. Harjoto Jan 2010

Corporate Social Responsibility And Earnings Reporting, Mary F. Calegari, T. Chotigeat, M. A. Harjoto

Mary F. Calegari

Despite increasing interests on corporate social responsibility (CSR) activities among managers, the relationship between CSR and firm value through earnings reporting quality is still unclear. Absence of a strong positive effect of CSR on firm value has led researchers to believe that CSR is a res ult of a principal-agent issue between shareholders and managers. This study argues CSR represents a corporate culture that influences how a corporation reports its earnings. CSR influ ences earnings reporting ·instead ofearnings reporting drives CSR to delude shareholders. CSR induces better earnings reporting quality, therefore, CSR has an indirect but positive effect on firm …

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Changing Careers -- Six Options For Becoming A Cpa, Elizabeth V. Grace, T. G. Black Jan 2010

Changing Careers -- Six Options For Becoming A Cpa, Elizabeth V. Grace, T. G. Black

Elizabeth V. Grace

No abstract available.

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The Interaction Of Communication Medium And Management Control Systems In The Processes And Outcomes Of Transfer Price Negotiations, P. Greenburg, R. Greenburg, Sakthi Mahenthiran Dec 2009

The Interaction Of Communication Medium And Management Control Systems In The Processes And Outcomes Of Transfer Price Negotiations, P. Greenburg, R. Greenburg, Sakthi Mahenthiran

Sakthi Mahenthiran

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can purchase the book or borrow it from a local library.

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Commercialism And Universities: An Ethical Analysis, Steven Mintz, Arline Savage Dec 2009

Commercialism And Universities: An Ethical Analysis, Steven Mintz, Arline Savage

Steven Mintz

No abstract provided.

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Disclosure Quality And Capital Investment, James Frederickson, Gilles Hilary Dec 2009

Disclosure Quality And Capital Investment, James Frederickson, Gilles Hilary

James R. Frederickson

We examine whether disclosure quality affects the link between a firm’s cash flow or asset values and its capital investment. We use a unique setting to examine this issue: a sudden 50% decrease in oil prices in 1986. This setting allows us to examine the effect of disclosure quality immediately prior to an unexpected, exogenous increase in a firm’s capital constraint on the firm’s capital investment immediately following the shock. In contrast to prior research, which examines the association between the level of disclosure and the level of a firm financing attribute (e.g., cost of public equity capital), we examine …

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Using The Balance Sheet Concept To Help Students Understand The Current Economic Crisis, Chuo-Hsuan Lee, Mohamed Gaber Dec 2009

Using The Balance Sheet Concept To Help Students Understand The Current Economic Crisis, Chuo-Hsuan Lee, Mohamed Gaber

Dr. Chuo-Hsuan (Jason) Lee

No abstract provided.

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Professional Ethics, Stadards And Social Responsibility, Joseph Femi Adebisi Phd Dec 2009

Professional Ethics, Stadards And Social Responsibility, Joseph Femi Adebisi Phd

Joseph Femi Adebisi PhD

No abstract provided.

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Reallocation Of Mesh Points In Fluid Problems Using Back-Propagation Algorithm, Philadelphia University Dec 2009

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

Philadelphia University, Jordan

No abstract provided.

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