Accounting Commons^™

Does Institutional Ownership Affect Information Sharing With Independent Board Members?, Deborah D. Smith, Heidi H. Meier, Pervaiz Alam

Business Faculty Publications

Research Question This is an investigation of board independence to determine whether management shares information with the board, or withholds information to retain autonomy. A key contribution is to examine the interaction of institutional ownership with the main test variables to determine whether institutional governance influences the information environment as board independence is increased. Research Findings The results show that information asymmetry decreases internally and increases externally as board independence increases, yet institutional ownership appears to moderate or reverse this relationship. The following variables are used to explain why managers of firms are likely to have more information than outsiders: …

Bush, Elkanah Turner, 1832-1900 (Mss 667), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and full-text scans of scrapbooks (Click on "Additional Files" below) for Manuscripts Collection 667. Account book kept by Elkanah Turner Bush for a grocery/general store in Bowling Green, Kentucky. Subsequently the account book was used by John D. Read of Sumner County, Tennessee to record information about his Sumner County, Tennessee farm.

Borderless With Unequal Opportunity? Experts’ Perspectives On The Asean Economic Community And Impact On Indonesian Accountant Profession, Desi Adhariani, Sylvia Veronica Siregar, Rini Yulius

The Qualitative Report

The ASEAN Economic Community (AEC), a regional integration in Southeast Asia that started at the end of 2015 and is expected to bring new challenges and opportunities. However, an assessment of the capabilities of Indonesian management accountants suggests that they may struggle with challenges because of the free flow of skilled labour. In this study, we aimed at presenting and analysing Indonesian experts’ perspectives on the readiness of management accounting professionals in Indonesia to work in the new economic era. It also provides recommendations for improvements in the profession. This research uses in-depth interviews as well as questionnaires distributed to …

Account Books - Barren County, Kentucky (Mss 666), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 666. Two account books for mercantile establishments in Barren County, Kentucky. One, 1832-1833, contains accounts for what is believed to be a general store. The other, 1902-1903, is believed to be an account book for the South Kentucky Oil Company which was selling items such as coal, kerosene, cement, and other oil field products.

Case Studies Of Accounting Concepts And Methodologies, Bruce Senter

Honors Theses

Instead of the traditional honors thesis that is written during a winter internship and communicated to the dean throughout the course of work, the following alternative thesis is composed of twelve individual case studies that were drawn from the course Accountancy 420. The course, led by Dr. Victoria Dickinson, was scheduled in a way that the cases were worked on in conjunction with professional meetings and presentations, in which members of accounting firms or various other businesses would discuss topics relating to the current state of accounting, their specific industry, and how the two intertwine. The case studies all required, …

Auditing Standards Board (Asb) Meeting Highlights May 20-23, 2019 Nashville, Tn, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Agenda, May 20-23, 2019, Nashville, Tn, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 19-21, 2019, Washington, Dc,With Index, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 19-21, 2019, Washington, Dc , Volume 1, American Institute Of Certified Public Accountant. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 19-21, 2019, Washington, Dc, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Valuation Of Ani Pharmaceuticals, Inc., Carmen Borgen

Dissertations, Theses, and Projects

In depth valuation and analysis of ANI Pharmaceuticals using qualitative and quantitative data.

Financial Analysis And Valuation Of Vista Outdoor, Inc, Cyrille Litche

Dissertations, Theses, and Projects

This report presents the financial analysis of Vista Outdoor Inc, a Minnesota based company that operates through the Outdoor Products and Shooting Sports segments. The purpose of this analysis is to provide a valuation of the company based on recent financial data and to make an investment recommendation based on a specific stock closing date.

Financial Analysis Of Otter Tail Corporation, Shawn Tykwinski

Dissertations, Theses, and Projects

Otter Tail is a holding company with 5 subsidiaries residing in three different business segments: electric, which includes the production, transmission, distribution and sale of electric energy; manufacturing, which consists of businesses in the manufacturing contract machining, metal parts stamping, fabrication and painting, and production of material and handling trays and horticultural containers; and plastics, which consists of businesses producing polyvinyl chloride pipe. The electric segment provided electricity to more than 130,000 customers in western Minnesota, eastern North Dakota and northeastern South Dakota. The investment recommendation given in this report was based on a Corporate Valuation Model that discounts free …

Financial Analysis And Valuation Of Christopher And Banks Corp.,, Mona Barhouma

Dissertations, Theses, and Projects

This project report entitled to “Financial Analysis and Valuation of Christopher and Banks Corporation.” The main objective of the study is to analyze the financial position of the company for the past five years from 2014 to 2018, in contrast to, its main peer company “Chico’s Inc.,” and to study a 5-year stock price performance as of March 29,2019. The historical financial data were collected from the company’s annual 10 ks. The balance sheet, Income Statement, and Cash Flow Statement are forecasted for the next four years from 2020 to 2023. Financial metric used to measure the financial performance of …

Financial Analysis: Sleep Number Corporation, Trevor Brandner

Dissertations, Theses, and Projects

Financial Analysis: Sleep Number Corporation

Open Meeting Agenda, May 15, 2019, Seattle, Wa, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Minutes, May 15, 2019, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Loan Purpose And Accounting Based Debt Covenants, Daniel Gyung Paik, Timothy L. Hamilton, Brandon Byunghwan Lee, Sung Wook Yoon

Accounting Faculty Publications

Purpose

The purpose of this paper is to investigate the association between the purpose of a loan and the type of debt covenants, separated into balance sheet-based and income statement-based covenants.

Design/methodology/approach

Using private loan deal observations obtained from the DealScan database over the period between 1996 and 2013, the authors classify the sample loan deals into three categories based on the purpose of borrowing, namely, borrowings for corporate daily operating purposes, financing purposes and acquisition and investing purposes. The authors conduct multinomial logistic regression analysis to test the relationship between the choice of financial ratios in a debt covenant …

Case Analyses Of Accounting Concepts And Methodologies By William Freeman, William Freeman

Honors Theses

The purpose of this honors thesis is to study different areas of accounting and create a deeper understanding of accounting in the real world. The University of Mississippi provides Sally McDonnell Barksdale Honors College Graduate the opportunity to craft a final thesis based on twelve different case studies. These case studies go on to cover real life topics from specific companies accounts receivable to stockholder’s equity and other areas in between. Along with these case studies, Honors Accountancy students compete in two case competitions where they are challenged with creating a plan to address different accounting issues. The plans are …

Case Study Of Various Financial And Managerial Accounting Issues, Thomas J. Phillips

Honors Theses

This thesis is different from the traditional thesis done for the Honors College. This thesis took place over the course of 2 semesters of classes in Accounting 420. Dr. Vicki Dickinson led this class and helped shape our professional development in the field of accounting. The cases were not the only part of the thesis. Every other week of the class an accounting firm would come visit. They would have a slideshow and guest speaker and discuss accounting related topics that were relevant to the field. Afterwards there was always an opportunity to network with the professionals. There were also …