Do Your Homework Before Joining A Board, 2012 Singapore Management University
Do Your Homework Before Joining A Board, Themin Suwardy
Research Collection School Of Accountancy
No abstract provided.
Disciplinary Effect Of Internal Control Provisions Of Sox On Corporate Governance Structures, 2012 Singapore Management University
Disciplinary Effect Of Internal Control Provisions Of Sox On Corporate Governance Structures, Beng Wee Goh
Research Collection School Of Accountancy
This study examines whether the internal control provisions under the Sarbanes–Oxley Act (SOX) have a disciplining effect on the governance structures of firms. We find that audit committee members and outside directors of firms that disclose material weaknesses (MWs) under Section 302 of SOX are more likely to leave the firms compared to their counterparts in a matched sample of control firms without such weaknesses, and they lose more outside directorships than their counterparts in the control firms. These results are consistent with the notion that the labor market imposes reputational penalties for internal control failures. Although the MW firms …
Client Conservatism And Auditor-Client Contracting, 2012 Singapore Management University
Client Conservatism And Auditor-Client Contracting, Yoonseok Zang, Chee Yeow Lim, Mark Defond
Research Collection School Of Accountancy
Auditors risk costly litigation and loss of reputation when they are associated with clients that engage in substandard financial reporting, and prior research argues that accounting conservatism reduces managements‟ tendency to misreport. Thus, we predict that client conservatism affects auditor-client contracting by reducing auditor litigation and reputation risk. Consistent with our predictions, we find that conservative audit clients are less likely to trigger auditor litigation or issue accounting restatements; and that auditors of conservative clients charge lower audit fees, issue fewer going concern opinions, and resign less frequently. Taken together, these findings are consistent with client accounting conservatism playing an …
More Than Nothing? Auditing Business Studies, 2012 Singapore Management University
More Than Nothing? Auditing Business Studies, Stefano Harney, Stephen Dunne
Research Collection Lee Kong Chian School Of Business
This paper argues that business school scholarship can be seen as the example par excellence of what we are calling extreme neo-liberalism. By extreme neo-liberalism we mean the coexistence in the same sphere of extreme externalization of costs and extreme regulation of the sources of value. We argue that this condition is most obvious in the research audits conducted in Britain, and spreading globally, audits that record both the extreme externalization in business scholarship of all the sources of the wealth expropriated by business, and at the same time, regulate the very labour that produces this extreme self-regulation. Although this …
R&D Reporting Rule And Firm Efficiency, 2012 Singapore Management University
R&D Reporting Rule And Firm Efficiency, Nilabhra Bhattacharya, Yoshie Saito, Ram Venkataraman, Jeff Jiwei Yu
Research Collection School Of Accountancy
US GAAP (SFAS 2) requires immediate expensing of research and development (R&D) expenditure. Critics of this rule contend that the current treatment incentivizes managers to cut essential investments in R&D to manage short-term profits, and such actions could lead to longer-term adverse consequences for firms and investors. While other observers argue that there is little rigorous research that suggests that the current accounting treatment has harmful consequences. In this study, we exploit a setting in Germany when the accounting rule for R&D reporting changed from immediate expensing (as in the U.S.) to partial capitalization when Germany adopted International Financial Reporting …
Reviewing Rotation, 2012 Yale University
Reviewing Rotation, Tracey Ball, Jonathan Glover, Karim Jamal, Rozina Kassam, Ken Kouri, D. Brad Paterson, Suresh Radhakrishnan, Shyam Sunder
Shyam Sunder
No abstract provided.
Individual Investors Perception Of Dividends: Pakistan's Perspective, 2012 Iqra University, Islamabad Campus
Individual Investors Perception Of Dividends: Pakistan's Perspective, Muhammad Naeem Akhtar
Muhammad Naeem Akhtar
This research paper argue that there exists a strong preference for dividends among investors. The main purpose is to find the factors that lead individual investors to reveal their preference for either cash or stock dividends. The most important dividend theories are employed to test the behavior of Pakistani individual investors towards dividends. The results reveal strong evidence that individual investors in Pakistan want dividends either in the form of cash or stocks. They also have a strong preference for dividend even if a company has to pay it by borrowing.
Long Run Relationship Between Poverty And Macro-Economic Variables In Pakistan, 2012 Iqra University, Islamabad Campus
Long Run Relationship Between Poverty And Macro-Economic Variables In Pakistan, Muhammad Naeem Akhtar
Muhammad Naeem Akhtar
This research study examines the long run relationship between poverty and economic indicators in Pakistan. Data from 1972 to 2010 is used to analyze the relationship between various economic variables and poverty. The economic indicators include; consumer price index, literacy rate and population growth. Head count rate is used to measure poverty. The statistical techniques used include unit root Augmented Dickey Fuller test (for checking the stationary data) & Johansen’s co-integration test for long run relationship. The study found co-integration between all the economic factors and poverty, which means that economic performance indicators are pertinent predictors of poverty. This can …
Checklists & Illustrative Financial Statements, Not-For-Profit Entities, May 31, 2012, 2012 University of Mississippi
Checklists & Illustrative Financial Statements, Not-For-Profit Entities, May 31, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Financial And Management Records For Wmu Softball, 2012 Western Michigan University
Financial And Management Records For Wmu Softball, Lindsey M. Truitt
Honors Theses
The major purpose of this thesis is to create new documents, charts, and forms to better organize the financial, recruiting, and travel information for the Western Michigan University (WMU) softball team. The three forms created include a hotel log, recruiting log, and budget form. Each form is essential for recording events and should enhance the efficiency and ease of recordkeeping. The forms will also help with organizing different files and information. The creation of a hotel log will help plan softball trips and provide a history of well-liked hotels with reasonable prices in locations convenient to the playing fields. The …
Cumberland County, Kentucky - Account Books And Papers (Mss 409), 2012 Western Kentucky University
Cumberland County, Kentucky - Account Books And Papers (Mss 409), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Collection 409. Account books and business papers for several businesses in Marrowbone, Cumberland County, Kentucky, including Bank of Marrowbone, 1902-1966, Norris & Gray general store, 1870-1874, and Pace & Davis Undertakers, 1895-1920. Also includes photocopies of the articles of incorporation and by-laws for the Bank of Marrowbone.
Spring Meeting Of Council, May 16 - 18, 2012, Volume 2, Jw Marriott Hotel, 1331 Pennsylvania Avenue Nw, Washington, D.C, 2012 University of Mississippi
Spring Meeting Of Council, May 16 - 18, 2012, Volume 2, Jw Marriott Hotel, 1331 Pennsylvania Avenue Nw, Washington, D.C, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Spring Meeting Of Council, May 16 - 18, 2012, Volume 1, Jw Marriott Hotel, 1331 Pennsylvania Avenue Nw, Washington, D.C., 2012 University of Mississippi
Spring Meeting Of Council, May 16 - 18, 2012, Volume 1, Jw Marriott Hotel, 1331 Pennsylvania Avenue Nw, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Two Essays On The Sell-Side Financial Analysts, 2012 University of South Florida
Two Essays On The Sell-Side Financial Analysts, Xi Liu
USF Tampa Graduate Theses and Dissertations
In the first essay titled "The Information Role of Analysts' Contrarian Revisions," I study a special group of revisions: contrarian revisions, defined as recommendation changes that are inconsistent with sizable stock price movements during the past week. I find that contrarian revisions are relatively more informative than trending revisions. In particular, contrarian revisions are associated with a both statistically and economically larger post-announcement drift. I also find contrarian downgrades are less likely to be issued by all-star analysts and analysts with more experience. After implementation of Regulation RD, the market reaction to contrarian revisions issued by all-stars significantly decreases, indicating …
Effects Of Accounting Regulations On Economic Decision-Making: A Case Study In The Film Industry, 2012 University of Connecticut - Storrs
Effects Of Accounting Regulations On Economic Decision-Making: A Case Study In The Film Industry, Christopher Rizzio
Honors Scholar Theses
Big actors, big effects, and big budgets all characterize today’s movies. Companies that produce these films have continued to increase spending to create better pictures and attract more people to the theatre. As part of the media and entertainment industry, film companies are subject to several specific accounting rules that govern the reporting of revenues and the classification of film expenses. However, many of these rules issued by the Financial Accounting Standards Board (FASB) are subject to a good deal of interpretation. These ambiguities can make it difficult to correctly report earnings in an industry that spends billions of dollars …
Measuring Tax Aggressiveness After Fin 48: The Effect Of Multinational Status, Multinational Size, And Disclosures, 2012 University of Connecticut - Storrs
Measuring Tax Aggressiveness After Fin 48: The Effect Of Multinational Status, Multinational Size, And Disclosures, Audrey E. Manning
Honors Scholar Theses
Abstract: Financial Accounting Standards Board Interpretation No. 48 Accounting for Uncertainty in Income Taxes (FIN 48) caused substantial change and controversy in the accounting and financial reporting for income taxes when it was released in 2006. This study utilizes a sample of public firms to examine the post-FIN 48 tax environment, focusing on tax aggressiveness. More specifically, this paper will (1) compare the tax aggressiveness of domestic and multinational firms,
(2) investigate the relationship between tax aggressiveness and multinational size, as measured by the number of foreign jurisdictions, and (3) assess the overall quality of FIN 48-related tax footnote disclosures …
Propensity And Comprehensiveness Of Corporate Internet Reporting In Egypt :Do Board Composition And Ownership Structure Matter?, 2012 The British University in Egypt
Propensity And Comprehensiveness Of Corporate Internet Reporting In Egypt :Do Board Composition And Ownership Structure Matter?, Sara Abdallah, Khaled Samaha, Khaled Dahawy, Ahmed Abdel-Meguid
Business Administration
Purpose – The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices.
Design/methodology/approach – This study uses archival data from the largest (top) 100 listed companies on the Egyptian Stock Exchange (EGX 100). Corporate governance attributes are captured by ownership structure (free float, managerial ownership, government ownership) and board of directors’ structure (board size, board independence, CEO-chair duality). Empirical models are used to estimate the effects of these attributes on the propensity, content, presentation, and overall comprehensiveness of CIR. …
La Transparencia En La Protección De Datos Personales, 2012 ITESM Campus Puebla
La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García
Bruno L. Costantini García
La Transparencia en la Protección de Datos Personales, ponencia elaborada dentro de los trabajos del VII Congreso Nacional de Organismos Públicos Autónomos (OPAM)
Determinants And Implications Of Audit Reporting Lags In China, 2012 Lingnan University
Determinants And Implications Of Audit Reporting Lags In China, Wei Luo
Theses & Dissertations
Timeliness is an essential attribute of corporate financial reporting as it affects the usefulness of information made available to external investors. The recognition that the length of audit is the single most important determinant influencing the timeliness of earnings announcements has motivated investigations on audit reporting lags in different countries. Nevertheless, there is a lack of research on this issue in China where the institutional environment for accounting and auditing practices is different from that of other countries. The growing interest in the Chinese stock market from domestic and international investors further increases the importance of this research. In this …
Optimal Tax Risk And Firm Value, 2012 University of Tennessee, Knoxville
Optimal Tax Risk And Firm Value, Rebekah Daniele Mccarty
Doctoral Dissertations
I use the tax reserve data available from FIN 48 to investigate whether equity market value and tax risk exhibit a concave association, consistent with an optimal level of tax risk from an equity valuation standpoint. I find a concave association between tax risk and firm value which suggests firm value is increasing in tax risk at a diminishing rate until an optimal level is reached, after which firm value is decreasing in tax risk. I do not find evidence of excessive risk taking in the context of tax avoidance. Instead almost all firms in my sample are below the …