Gaines Family - Business Records (Sc 3025),
2016
Western Kentucky University
Gaines Family - Business Records (Sc 3025), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 3025. Two account books of Squire C. Gaines, Fayette County, Kentucky, 1875-1878, recording time records, payments to laborers, haulage of stone and other details of work on the Cincinnati Southern Railway; unidentified notebook, 1873, with ideas and sketches for stories; unidentified account book, 1886-1887, recording expenses for individual laborers and merchandise.
The Effect Of Presentation Format On Investor Judgments And Decisions: Does The Effect Differ For Varying Task Demands?,
2016
University of South Florida
The Effect Of Presentation Format On Investor Judgments And Decisions: Does The Effect Differ For Varying Task Demands?, Kevin Agnew
USF Tampa Graduate Theses and Dissertations
This study examines the efficacy of presenting footnotes information in alternative display formats on investors’ judgments and decisions. Non-professional investors play a significant role in the capital markets yet they do not always attend to information contained in footnote disclosures. As a result, nonprofessional investors systematically misprice firms and misallocate resources. Recognizing that increased mandatory and voluntary disclosures create additional challenges for non-professional investors, both the FASB and SEC have actively sought ways to increase the effectiveness of disclosures. I hypothesize that high display proximity, low signal-to-noise presentation formats can increase investors’ attention to and processing of footnote disclosures and …
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Amendment To Statement On Standards For Accounting And Review Services No. 21, Section 90, Review Of Financial Statements, July 6, 2016,
2016
University of Mississippi
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Amendment To Statement On Standards For Accounting And Review Services No. 21, Section 90, Review Of Financial Statements, July 6, 2016, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services, Amendment To Statement On Standards For Accounting And Review Services No. 21, Section 90, Review Of Financial Statements, July 6, 2016, Comments Are Requested By September 2, 2016, Exposure Draft (American Institute Of Certified Public Accountants), 2016, July 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016,
2016
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016 July 5,
2016
University of Mississippi
Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016 July 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Data Mining Journal Entries For Fraud Detection: A Replication Of Debreceny And Gray's (2010) Techniques,
2016
Singapore Management University
Data Mining Journal Entries For Fraud Detection: A Replication Of Debreceny And Gray's (2010) Techniques, Poh Sun Seow, Pan, Gary, Themin Suwardy
Research Collection School Of Accountancy
The alarming frequency of fraud occurrences suggests that corporations continue to face persistent threat of fraud (Cecchini et al., 2010a; Summers and Sweeney, 1998). According to Association of Certified Fraud Examiner (ACFE)’s 2014 Report, a typical organization may lose five percent of its revenue to fraud every year. As such, the consequences of fraud may impact the shareholders, creditors, auditors and the public’s confidence in the integrity of corporations’ financial systems (Rezaee, 2005).
Designing An Accounting Analytics Course Using Experiential Learning Approach,
2016
Singapore Management University
Designing An Accounting Analytics Course Using Experiential Learning Approach, Pan, Gary, Shankararaman, Venky, Poh Sun Seow, Gan Hup Tan
Research Collection School Of Accountancy
This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably. …
Being Agile To Thrive Amidst Disruptive Digital Innovation,
2016
RMIT University
Being Agile To Thrive Amidst Disruptive Digital Innovation, Say Yen Teoh, Calvin M. L. Chan, Pan, Gary, Mark Goh
Research Collection School Of Accountancy
Firms around the world have been experiencing disruptive digital innovation. Such disruptions affect their business operations and models over time and geography. In this paper, we adopt Lucas and Goh’s (2009) framework of disruption response to examine how do firms achieve agility in responding to disruptive digital innovation. The framework draws on dynamic capability theory, disruptive innovation concept, organizational agility concept and organizational core rigidity concept. This research-in-progress paper aims to conduct an in-depth case study to understand how firms can be agile in responding to disruptive digital innovation. As a case study, this study adds to the growing corpus …
The Effect Of Statement Of Financial Accounting Standards No. 157 Fair Value Measurements On Analysts' Information Environment,
2016
Pennsylvania State University
The Effect Of Statement Of Financial Accounting Standards No. 157 Fair Value Measurements On Analysts' Information Environment, Orie E. Barron, Sung Gon Chung, Kevin Ow Yong
Research Collection School Of Accountancy
This study examines the effect of the adoption of Statement of Financial Accounting Standards No. 157 Fair Value Measurements (hereafter FAS 157) on analysts’ information environment. A major controversy surrounding FAS 157 disclosures is whether Level 3 measurements provide useful information to financial statement readers. We provide evidence suggesting that FAS 157 disclosures regarding Level 3 measurements are able to reduce uncertainty in analysts’ information environment. Our results reveal that the provision of such fair value disclosures is associated with reduced uncertainty regarding future earnings and lower forecast errors. We also find that unrealized gains and losses from fair value …
Seeing Is Believing: Analysts' Corporate Site Visits,
2016
Singapore Management University
Seeing Is Believing: Analysts' Corporate Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Research Collection School Of Accountancy
This study examines the impact of corporate site visits on analysts’ forecast accuracy based on a sample of such visits to Chinese listed firms during 2009–2012. We find that analysts who conduct visits (“visiting analysts”) have a greater increase in forecast accuracy than other analysts. Consistent with the notion that site visits facilitate analysts’ information acquisition through observing firms’ operations, we find that the results are stronger for manufacturing firms, firms with more tangible assets, and firms with more concentrated business lines. Moreover, we find that the effect of a site visit is greater when the site visit is an …
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2016; Audit And Accounting Guide,
2016
University of Mississippi
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Property And Liability Insurance Entities, July 1, 2016; Audit And Accounting Guide,
2016
University of Mississippi
Property And Liability Insurance Entities, July 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
A Case Study In The Use And Potential Misuse Of Non-Gaap Financial Measures,
2016
Sacred Heart University
A Case Study In The Use And Potential Misuse Of Non-Gaap Financial Measures, Benoit Boyer, Ralph Lim, Bridget M. Lyons
WCBT Faculty Publications
Firms reporting under US GAAP are allowed to supplement financial information with non-GAAP measures. We examined 6 Firms in the chemical industry and looked at what information was presented (Dow, Du Pont, Monsanto, FMC, PPG, Praxair). We use the 2014 Annual Report so that we would have comparable data for all companies. For 2 firms we looked at numbers presented in Cap IQ and in Bloomberg and compared them to the numbers presented by the company (Dow and Du Pont). The numbers reported by the firms and the analysts differed greatly.
Internal Governance And Real Earnings Management,
2016
Singapore Management University
Internal Governance And Real Earnings Management, Qiang Cheng, Jimmy Lee, Terry J. Shevlin
Research Collection School Of Accountancy
We examine whether internal governance affects the extent of real earnings management in U.S. corporations. Internal governance refers to the process through which key subordinate executives provide checks and balances in the organization and affect corporate decisions. Using the number of years to retirement to capture key subordinate executives’ horizon incentives and using their compensation relative to CEO compensation to capture their influence within the firm, we find that the extent of real earnings management decreases with key subordinate executives’ horizon and influence. The results are robust to alternative measures of internal governance and to various approaches used to address …
Pengaruh Gaya Kepemimpinan Terhadap Komitmenorganisasi Karyawan Ukm Di Wilayah Depok Jawa Barat,
2016
Laboratorium Keuangan dan Perbankan, Program Vokasi UI
Pengaruh Gaya Kepemimpinan Terhadap Komitmenorganisasi Karyawan Ukm Di Wilayah Depok Jawa Barat, Dede Suryanto, Wulan Prihatiningsih
Jurnal Vokasi Indonesia
Organizational commitment is a psychological state that characterizes employee relationship with the organization. It has implication for the decision to continue membership in the organization. Employee with high commitment is a valuable asset in operating the company in order to maintain Company’s sustainability. This research proposes that organizational commitment is influenced by leadership style. The hypothesis is tested using data obtained from 60 respondents who work in Small and Medium enterprises in Depok. The results shows that transformational leadership style affects positively on affective commitment but it doesn’t affect normative commitment. Besides that, transactional leadership style doesn’t affect continuance commitment, …
Pemetaan Profil Pasien/Klien Rumah Sakit Umumdaerah (Rsud) Kota X Menggunakan Net Promoter Score,
2016
Laboratorium Program Studi Perumahsakitan, Program Pendidikan Vokasi Universitas Indonesia,
Pemetaan Profil Pasien/Klien Rumah Sakit Umumdaerah (Rsud) Kota X Menggunakan Net Promoter Score, Elsa Roselina
Jurnal Vokasi Indonesia
Regional General Hospital City X is the only government-owned hospitals of city X, had some vision including provide excellent service quality plenary to the whole society. Net Promoter Score (NPS) is a tool and concept of customer satisfaction, which through NPS companies can see their performance according to the customer's perspective. This study aimed to obtain consumer profiles and identify strengths and weaknesses in the service of the Regional General Hospital City X based on the perception of consumers. This study used a quantitative approach with survey method. Data captured in one shoot measurement from August until September 2015. Instruments …
Pengaruh Tingkat Literasi Keuangan Pemilik Usahaterhadap Pengeloaan Keuangan. Studi Kasus : Umkm Depok,
2016
Laboratorium Akuntansi Program Vokasi UI
Pengaruh Tingkat Literasi Keuangan Pemilik Usahaterhadap Pengeloaan Keuangan. Studi Kasus : Umkm Depok, Birawani Dwi Anggraeni
Jurnal Vokasi Indonesia
Financial literacy affects a person's way of thinking on the financial condition and influence strategic decisions in terms of finances and better management for business owners. This study uses secondary data as study materials which will be given to the micro level that businesses with a turnover of up to 300M per year in which the segment in general do not have good financial records to then be used as financial statements. In a study using 12 samples of SMEs in the area of Depok randomly selected. This study uses processed using descriptive statistics as well as the weighting at …
Evaluasi Spt Tahunan Elektronik,
2016
Laboratorium Administrasi Perpajakan Program Vokasi Universitas Indonesia
Evaluasi Spt Tahunan Elektronik, Elsie Sylviana Kasim, Titin Fachriah Nur
Jurnal Vokasi Indonesia
Evaluation of services of Electronic Annual Tax Return is conducted to determine the quality of services of Electronic Annual Tax Return. This is done by using the five Service Quality (SERVQUAL) dimensions which are tangibles, realibility, responsiveness, assurance and empathy. The result of the research and analysis of Evaluation of services of Electronic Annual Tax Return concluded that Taxpayers are satisfied with the quality of Electronic Annual Tax Return. Advices given to the djponline.pajak.go.id websites is it should be more attentive to the needs of the Taxpayers. Djponline.pajak.go.id websites should not only pay attention to the functions but also increased …
The Real Winners : Aplikasi Knowledge Management Dalam Industri Perbankan Nasional,
2016
Laboratorium Akuntansi, Program Vokasi UI
The Real Winners : Aplikasi Knowledge Management Dalam Industri Perbankan Nasional, Heri Yuliyanto
Jurnal Vokasi Indonesia
Mastery of information technology is important for the banking industry has an oligopoly market structure, but does not guarantee a sustainable competitive advantage. To win the competition is not only determined by the technologically and price (interest given), but also factors mastery of knowledge and information currently an issue that is very strategic. If a bank uses technology as an advantage its competitiveness, then the advantage will be temporary, because the technology has the properties easily imitated. However, if the advantages of information technology along with the mastery of information and knowledge of quality management, the competitors require greater effort …
