Toolkit For Possibility: Creating A Coaching Culture At Your Organization,
2019
University of Mississippi
Toolkit For Possibility: Creating A Coaching Culture At Your Organization, Sarah Elliott, Amber Setter, Brian Kush, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Comment Letters On Discussion Paper - Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured,
2019
University of Mississippi
Comment Letters On Discussion Paper - Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Employee Benefit Plans, January 1, 2019; Audit And Accounting Guide,
2019
University of Mississippi
Employee Benefit Plans, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Revenue Recognition, January 1, 2019; Audit And Accounting Guide,
2019
University of Mississippi
Revenue Recognition, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
How Informative Are Fraud And Non-Fraud Firms' Earnings?,
2019
Bryant University
How Informative Are Fraud And Non-Fraud Firms' Earnings?, Kwadwo Nyarko Asare
Accounting Department Faculty Journal Articles
This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns. There are differences in how informative the earnings of fraud firms are to analysts’ forecasts and returns in the pre-fraud period, but not in the fraud period. In the post- fraud period, there is no difference in how informative fraud firms’ earnings are to analysts’ earnings forecasts. Furthermore, fraud firm’s earnings are not differentially associated with excess returns post-fraud. When earnings are decomposed into accruals and cash flows, fraud firms’ …
How Does The Thai Stock Market Respond To Monetary And Fiscal Policy Shocks?,
2019
Kasetsart University, Bangkok, Thailand
How Does The Thai Stock Market Respond To Monetary And Fiscal Policy Shocks?, Suthawan Prukumpai, Yuthana Sethapramote
DLSU Business & Economics Review
This study examines the impacts of monetary and fiscal policy on the Thai stock market using the structural vector autoregressive (SVAR) model. In addition to the data on the market aggregate level, we also consider the response of stock prices at the sectoral level. The empirical results show that the Thai stock market significantly responds to both monetary policy and fiscal policy. However, monetary policy has stronger effects on both real output and stock prices than those of fiscal policy. Fiscal policy shocks affect the stock market only for the next two to three quarters. In addition, sector indices wereused …
Legal Setbacks, Disbursement Sudden Stops, And Fiscal Stimulus: An Empirical Characterization Of A Recent Philippine Fiscal Experience,
2019
De La Salle University
Legal Setbacks, Disbursement Sudden Stops, And Fiscal Stimulus: An Empirical Characterization Of A Recent Philippine Fiscal Experience, Lawrence B. Dacuycuy, Mariel Monica R. Sauler
DLSU Business & Economics Review
Recognizing the importance of expanding fiscal spending programs and improving disbursement rates, the Aquino administration implemented the Disbursement Acceleration Program (DAP) in 2011. Acting as a fiscal stimulus but packing a fiscal surprise, the program has reportedly succeeded in improving fiscal expenditure performance until the Supreme Court stopped it based on constitutional grounds. While there were official claims that it was effective in spurring growth, no study has been offered to investigate plausible mechanisms leading to expansions in output. This study proposes the use ofa dynamic stochastic general equilibrium (DSGE)model to stochastically simulate and compute simple fiscal multipliers to understand …
Time-Varying Weather Effects On Thai Government Bond Returns,
2019
Thammasat University, Bangkok 10200, Thailand
Time-Varying Weather Effects On Thai Government Bond Returns, Anya Khanthavit
DLSU Business & Economics Review
This study proposed a state-space model that allows time-varying weather effects on asset returns. It resolves the model misspecification of the unrealistic, fixed effect assumption commonly made by previous weather studies. The model was applied to examine the weather effects on Thai government bond returns from July 2, 2001, to December 30, 2015. Kalman filtering was used in the estimation. The study found that the weather effects were time-varying. They were wandering in the early sample period but disappearing in the later period. The effects were not co-integrated with the market’s inefficiency levels.
The Fall Of The 10-K Report: Measuring The Impact Of Accounting Ratios On Financial Performance,
2019
Claremont Colleges
The Fall Of The 10-K Report: Measuring The Impact Of Accounting Ratios On Financial Performance, Matthew Daruty
CMC Senior Theses
The annual 10-K report has historically been the most important aspect in assessing the position of a publicly held company. However, as the flow of information has increased with the dawn of new technologies, less and less attention has been paid to these audited financial statements. In order to assess if investors are still reacting to the information contained in the annual report, this paper examines the relationship between accounting ratios and stock price in banks traded on United States stock exchanges. By examining accounting ratios instead of simply looking at Earnings Per Share, new information was revealed regarding what …
Accounting For Goodwill: The Effectiveness Of Amortization And Impairments Before And After Asc 350,
2019
Claremont Colleges
Accounting For Goodwill: The Effectiveness Of Amortization And Impairments Before And After Asc 350, Jessica Cruz
CMC Senior Theses
Prior to the implementation of FAS 142 in 2002, goodwill was amortized annually. Now, companies with goodwill on their books must test it annually for impairment. This paper examines the effectiveness of goodwill amortization and impairment of goodwill both before and after the adoption of FAS 142 by analyzing their effect on abnormal stock returns. My results regarding the effect of goodwill amortization on stock returns are inconsistent, suggesting that goodwill amortization is not useful in determining the value of a company. My results also suggest that the stock market anticipates goodwill impairments before they are announced.
The Transition Tax: Why It Was Created And How It Could Be Altered,
2019
Claremont Colleges
The Transition Tax: Why It Was Created And How It Could Be Altered, Ryan Motter
CMC Senior Theses
In this paper, I talk about Section 965, also known as the transition tax, enacted in the Tax Cuts and Jobs Act (TCJA). First, I examine loopholes under the old tax regime that allowed for the accumulation of offshore earnings and how the TCJA closes those loopholes. After detailing the legislation of the transition tax and a comparison with Section 965 included in the American Jobs Creation Act in 2004, I compare firms’ recorded provisions of the transition tax with an estimation based on the past disclosures of firms’ permanently reinvested earnings and finds that the transition tax will generate …
Valuation Strategies For Small Businesses' Intangible Assets,
2019
Walden University
Valuation Strategies For Small Businesses' Intangible Assets, Lee Dupree
Walden Dissertations and Doctoral Studies
Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, …
Strategies For Ensuring The Timeliness Of Small Business Financial Reporting In Nigeria,
2019
Walden University
Strategies For Ensuring The Timeliness Of Small Business Financial Reporting In Nigeria, Nanzing Nangil Nden
Walden Dissertations and Doctoral Studies
Small business owners in Nigeria submit financial reports to regulators and stakeholders, and they often lack strategies to ensure timeliness in the Nigeria report rendition. Lack of accounting competence and audit lag in the preparation, rendition, and submission of financial statements and reports are some of the contributors to this lack of timeliness. The purpose of this multiple case study was to explore strategies that owners of small businesses used to ensure timeliness of financial reporting. The population for this study was 5 owners of small businesses in Nigeria. Management by objectives and Hoshin Kanri were the conceptual framework for …
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon,
2019
Walden University
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Walden Dissertations and Doctoral Studies
Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …
Post-Decisional Conflict In Selecting Cancer Treatments: Perception Of Information Disclosure May Influence Decisional Conflict, Decisional Regret, And Self-Acceptance In Bereaved Parents Of Children With Cancer,
2019
Nova Southeastern University
Post-Decisional Conflict In Selecting Cancer Treatments: Perception Of Information Disclosure May Influence Decisional Conflict, Decisional Regret, And Self-Acceptance In Bereaved Parents Of Children With Cancer, Danielle De Santis Sperandeo
Department of Conflict Resolution Studies Theses and Dissertations
This study aimed to establish a connection, if any, between perceptions of information disclosure about medical treatment and decisional conflict in bereaved parents of children with cancer. Decisional regret was an important theme in this exploration because decisional conflict strongly aligns with the propensity to mentally redo past events, thereby forming counterfactual alternatives to reality. People generate counterfactuals to hypothesize a more favorable outcome subsequent to a negative event or the death of a child as applicable to this study. A secondary objective was to investigate the potential influence of counterfactual processing and regret on the construct of self-acceptance: a …
Accounting Principles: A Collection Of Case Studies,
2019
University of Mississippi
Accounting Principles: A Collection Of Case Studies, Rachel Brunette
Honors Theses
For my thesis, I completed twelve case studies to analyze common accounting concepts with real companies and scenarios. Over two semesters, I was given the cases by Dr. Victoria Dickinson in a course specifically designed by the Sally McDonnell Barksdale Honors College. The purpose of the course and this thesis is to gain a better understanding of various accounting topics in respect to the current U.S. Generally Accepted Accounting Principles (GAAP) and Financial Accounting Standards Board (FASB). The case study titles are broad but each case take an in-depth discussion into specific areas with the use of short answers, calculations, …
A Discussion Of Twelve Financial Accounting Topics,
2019
University of Mississippi
A Discussion Of Twelve Financial Accounting Topics, Katherine T. Oglesby
Honors Theses
The purpose of this paper is to investigate twelve different financial reporting topics using specific scenarios and financial positions of existing companies that have been presented in various case studies. The case studies cover multiple topics, long-term debt, equity sales, marketable securities, deferred income taxes, revenue recognition, financial reporting of cash flows, impairments and securities’ sales related to debt, and capitalized costs and earnings quality. In addition to the financial reporting topics, four cases cover various accounting-related topics, including data analytics incorporated into the profession as a whole, transparency and ethics both during the accounting recruiting process, along with during …
Accounting Standards And Topics Implemented And Analyzed,
2019
University of Mississippi
Accounting Standards And Topics Implemented And Analyzed, Makenzie Courtland Mcneill
Honors Theses
The objective of this thesis is to report on multiple accounting standards and topics through the use of twelve different cases. The cases that were researched included the topics of evaluation of financial statements, profitability and earnings, accounts receivable, and working through a time value of money problem. Additionally, subjects such as research and development costs, the data analytics tool IBM Watson, long-term debt, stockholders’ equity, marketable securities, deferred income taxes, and revenue recognition were also analyzed throughout this paper. These cases were written to help the reader, and others, learn from their questions. The questions in the cases, as …
An Analysis Of Financial Accounting Fundamentals Through Case Studies,
2019
University of Mississippi
An Analysis Of Financial Accounting Fundamentals Through Case Studies, Sarah Caswell
Honors Theses
The purpose of this thesis is to analyze and discuss a broad range of financial reporting topics. This paper was developed over the course of a year in the Honors Accountancy Independent Study class led by Dr. Victoria Dickinson. It is organized into a series of 12 case studies that each examine a specific accounting issue or topic. This required using all resources available to research and understand the specific topics and companies at hand. This process gave me an advanced knowledge of financial accounting beyond the traditional accounting classroom lectures and textbooks. As a result, writing this thesis acquainted …
An Analysis Of Cases In Financial Reporting,
2019
University of Mississippi
An Analysis Of Cases In Financial Reporting, Caroline L. Cotton
Honors Theses
This thesis includes twelve different cases of various topics in financial reporting, such as deferred income taxes, revenue recognition, marketable securities, and many others. The solutions to the cases were found in fulfillment of ACCY 420 at the University of Mississippi during the Fall of 2017 and the Spring of 2018. The thesis is formatted below so that the questions to each case are visible to the reader. When it was fitting, there are also journal entries, t-accounts, and tables to go along with the questions. Each case focuses on a different area of financial accounting with an emphasis on …
