Quick Reference Guide To Divorce-Related Tax-Matters,
2010
University of Mississippi
Quick Reference Guide To Divorce-Related Tax-Matters, American Institute Of Certified Public Accountants. Family Law Tax Force, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Auditor Type, Firm Ownership And Auditor Reporting Under A Joint Audit Requirement : Exploratory Evidence From India,
2010
Lingnan University
Auditor Type, Firm Ownership And Auditor Reporting Under A Joint Audit Requirement : Exploratory Evidence From India, Ting Zou
Theses & Dissertations
India is one of the largest developing countries in the world. Although many issues and phenomena arising from its transitional economy are worthy of research from an accounting perspective, the Indian accounting market is a field that remains relatively unexplored in the extant literature. One of the institutional features of India is that while it is mandatory for public sector companies and banks to have joint auditors, their appointment is voluntary for other companies. In a thesis motivated by this and other institutional features and the absence of related accounting and auditing studies conducted in an Indian setting, I examine …
Enhancing Green Tax Measures In Hong Kong : A Means Of Addressing The City's Environmental Problems,
2010
Lingnan University
Enhancing Green Tax Measures In Hong Kong : A Means Of Addressing The City's Environmental Problems, Yuzhu Lu
Theses & Dissertations
Nowadays, pressures on the environment are increasing around the world. In particular, Hong Kong, a compact city with a population of nearly seven million, one which has undergone remarkable economic growth over the past few decades, has developed severe environmental problems. It also has deficiencies in its taxation system: a small tax base, for example. In today’s world, “green” taxes have been accepted and applied by more and more countries, especially those in the OECD. However, Hong Kong still has not adequately used the tax tool as an integral part of the government’s anti-pollution strategy. Accordingly, the major objective of …
Financial Reporting In 1920: The Case Of Industrial Companies,
2010
Marshall University
Financial Reporting In 1920: The Case Of Industrial Companies, Jeffrey Archambault, Marie E. Archambault
Accounting Faculty Research
This study uses the 1920 Moody’s Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …
Airline Bankruptcy: The Determining Factors Leading To An Airline's Decline,
2010
Claremont McKenna College
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 …
The Role Of Fair Value Accounting In Bank Failures: 2001-2010,
2010
Claremont McKenna College
The Role Of Fair Value Accounting In Bank Failures: 2001-2010, Jacob Edward Eugene Spring
CMC Senior Theses
Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value has exacerbated the severity of the recent financial crisis through asset devaluation and the forced sale of assets in an effort to meet capital requirements. This paper seeks to test if an entity’s exposure to fair value which includes assets available-for-sale, trading assets, and loans held-for-sale as a percent of total assets increases the probability of bank failure through …
Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement,
2010
Claremont McKenna College
Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement, Henry Lyford
CMC Senior Theses
This study examines the relationship between executives and their independent auditor to see if there is a conflict of interest in their interaction. This study was motivated by the meltdowns, partially caused by fraudulent accounting, of many public companies in the late 1990s and early 2000s and the consequent passage of the Sarbanes-Oxley Act. This study examines the variables of audit fees, fees for other services, and auditor tenure to see if they are connected with the occurrence of an SEC-prompted restatement. The results show no significant correlation between amount of fees and the likelihood of an SEC-prompted restatement but …
An Examination Of The Government Accounting Standards Board,
2010
Claremont McKenna College
An Examination Of The Government Accounting Standards Board, Christopher D. Jones
CMC Senior Theses
This thesis examines the Government Accounting Standards Board by considering its history, current structure, and treatment of a current accounting standards debate. It then uses this examination to make recommendations as to reforms of the GASB and government accounting.
The Secondary Market For Gift Cards And The Role Of Corporate Bankruptcy Risk,
2010
Claremont McKenna College
The Secondary Market For Gift Cards And The Role Of Corporate Bankruptcy Risk, Kaitlyn A. Desai
CMC Senior Theses
The website, Plastic Jungle, is taking advantage of the rapidly growing gift card phenomena by creating a secondary market that enables consumers to buy, sell, and exchange gift cards online at a discount. This paper examines the relationship between this secondary gift card market and the corporate bankruptcy risk of companies with gift cards listed on the market. When a company issues a gift card, the card is unsecured debt and the cardholder becomes an unsecured creditor to the company. This paper investigates whether the cardholder acts similarly to other unsecured creditors or as someone who is merely holding another …
Transfer Pricing: Current Problems And Solutions,
2010
Claremont McKenna College
Transfer Pricing: Current Problems And Solutions, Ronald Wu
CMC Senior Theses
The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower …
Accounting, Risk, And Revolution,
2010
Singapore Management University
Accounting, Risk, And Revolution, Stefano Harney
Research Collection Lee Kong Chian School Of Business
In response to the position of Steve Toms, this article argues that risk must be understood not as it has been posited by capital but rather as it might be taken up by labour. It uses Marx's socialization thesis to maintain that risk is a symptom of possibility for labour. Drawing on the work of Randy Martin the argument culminates in a consideration of the interanimation of capital in labour occasioned by the second helping of risk produced by its commoditisation. It concludes that far from being just what Michel Aglietta calls a social evaluation of private economic activity, risk …
The Interaction Of Communication Medium And Management Control Systems In The Processes And Outcomes Of Transfer Price Negotiations,
2009
Butler University
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.
Commercialism And Universities: An Ethical Analysis,
2009
smintz@calpoly.edu
Commercialism And Universities: An Ethical Analysis, Steven Mintz, Arline Savage
Steven Mintz
No abstract provided.
Disclosure Quality And Capital Investment,
2009
Melbourne Business School
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 …
Using The Balance Sheet Concept To Help Students Understand The Current Economic Crisis,
2009
State University of New York College at Plattsburgh
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.
Professional Ethics, Stadards And Social Responsibility,
2009
Kogi State University
Professional Ethics, Stadards And Social Responsibility, Joseph Femi Adebisi Phd
Joseph Femi Adebisi PhD
No abstract provided.
Reallocation Of Mesh Points In Fluid Problems Using Back-Propagation Algorithm,
2009
Philadelphia University
Reallocation Of Mesh Points In Fluid Problems Using Back-Propagation Algorithm, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
