Delta Air Lines: A Financial Analysis And Corresponding Recommendations For Delta Air Lines, Inc.,
2016
University of Mississippi. Sally McDonnell Barksdale Honors College
Delta Air Lines: A Financial Analysis And Corresponding Recommendations For Delta Air Lines, Inc., Emily Bush
Honors Theses
This alternative thesis project is a financial analysis of Delta Air Lines, Inc. Utilizing the 10-K Financial Statements from 2009 to 2013, along with some correlating outside resources, a full business and financial analysis was completed. Starting with the business background and operations, and then working into analysis of the Financial Statements, corresponding recommendations were created for tax, audit and advisory planning strategies.. The bulk of the analysis utilized the 10-K data provided by the SEC, only using minimal other resources for background research. The research found that since filing Chapter 11 bankruptcy Delta Air Lines has improved substantially. Delta's …
The Impact Of International Financial Reporting Standards On Key Financial Indicators Of Canadian Companies,
2016
Walden University
The Impact Of International Financial Reporting Standards On Key Financial Indicators Of Canadian Companies, Clint W. Smith
Walden Dissertations and Doctoral Studies
Companies throughout the world use different methods for reporting their financial information to capital market investors and regulators. These different methods have caused financial reporting of statements to become less transparent, has increased adjustment errors and forecasting errors, and has reduced investor confidence. As a result, the International Accounting Standards Board created International Financial Reporting Standards (IFRS) to establish a global standard. Currently, 140 jurisdictions worldwide have implemented IFRS. The purpose of this study was to examine the effectiveness of IFRS on 248 Canadian companies and to analyze whether the 2011 implementation of IFRS affected corporate stock prices, key financial …
Ceo Ownership And Firm Performance: Evidence From The 2003 Dividend Tax Cut,
2016
University of Texas at El Paso
Ceo Ownership And Firm Performance: Evidence From The 2003 Dividend Tax Cut, Hong Kim Duong
Open Access Theses & Dissertations
This study investigates whether and how CEO ownership impacts firm performance by using the large tax cut on individual dividend income enacted in 2003 (The 2003 Dividend Tax Cut) as an exogenous shock. My findings suggest that CEO ownership of dividend payers significantly increased after the shock in the form of higher annual restricted stock grants and more option exercises. I document that the change in CEO ownership has an asymmetric impact on firm performance and investment efficiency. Only dividend payers with CEOs who moved closer to optimal ownership experienced improvement in investment efficiency and performance. In contrast, dividend payers …
Mapping Decisions Of Reporting Asset Misappropriation Within An Accounting Department Using Behavioral, Cognitive, And Cultural Traits,
2016
University of Texas at El Paso
Mapping Decisions Of Reporting Asset Misappropriation Within An Accounting Department Using Behavioral, Cognitive, And Cultural Traits, Nora Alaniz Bouqayes
Open Access Theses & Dissertations
The problem of global fraud continues to be pandemic with the cost to organizations exceeding $3.9 trillion of lost revenues every year. Accounting research is slowly embracing the behavioral science research and has expanded limited literature addressing the traits of fraud perpetrators. This study begins to examine behavioral, cognitive, and cultural traits of reporters of fraud in accounting departments. This study narrows the area of interest to asset misappropriation as part of the Occupational Fraud and Abuse Classification System created by the Association of Fraud Examiners. An initial instrument to measure traits is developed and used to map decision paths …
Do Managers Really Guide Through The Fog? On The Challenges In Assessing The Causes Of Voluntary Disclosure,
2016
Brigham Young University - Provo
Do Managers Really Guide Through The Fog? On The Challenges In Assessing The Causes Of Voluntary Disclosure, Travis Dyer, Mark Lang, Lorien Stice-Lawrence
Faculty Publications
Guay e tal. (2016) document that firms with longer and more complex 10-Ks provide relatively more voluntary disclosure, which they interpret as evidence that managers use voluntary disclosure to mitigate negative effects of complex mandatory disclosure. We review the results of Guay et al. and focus on two main challenges to inferring causality: (1) the coincidence of upward over-time trends in annual report length, complexity, and voluntary disclosure, and (2) the potential for omitted correlated variables, such as changes in firm economics, to drive changes in 10-K textual characteristics and voluntary disclosure. While the results in Guay et al. are …
How Do Firms Use Cash Tax Savings: A Cross-Country Analysis,
2016
Fordham University
How Do Firms Use Cash Tax Savings: A Cross-Country Analysis, Danielle Higgins Green, Jon Kerr
Faculty Publications
Cash tax avoidance activities can serves as a significant source of additional cash flows for firms; how managers utilize this additional cash source and the resulting consequences is an empirical question. To answer our research question, we examine the association between the spread between a country’s enacted statutory rate for the year and the cash effective tax rate, and two uses of cash – investment and dividend payout – for an international sample of firms. In the cross-section, we find the firms are more likely to invest cash tax savings rather than distribute them in the form of dividends and …
Ipo Firms' Voluntary Compliance With Sox 404 As Evidence On The Value Relevance Of Internal Control Quality,
2016
CUNY Queens College
Ipo Firms' Voluntary Compliance With Sox 404 As Evidence On The Value Relevance Of Internal Control Quality, Qianyun Huang, Kimberly Gleason, Leonard Rosenthal, Deborah Smith
Business Faculty Publications
Newly public firms are not required to comply with SOX 404 for their initial public offerings. This provides a unique setting in which to investigate the benefits of voluntary disclosure with SOX 404 and the value of information revealed as a consequence of compliance. We investigate whether voluntary compliance with SOX 404, either fully or partially, impacts the perceived risk of firms conducting IPOs on the first day of trading (reflected in underpricing) or following the IPO. Our results indicate that neither full compliance with SOX 404 at the time of the IPO, nor a managerial discussion of internal controls …
Analyzing The Analysts: The Effect Of Technical And Social Skills On Analyst Career,
2016
Singapore Management University
Analyzing The Analysts: The Effect Of Technical And Social Skills On Analyst Career, Congcong Li, An-Ping Lin, Hai Lu
Research Collection School Of Accountancy
This paper investigates how technical and social skills of financial analysts affect theirperformance and career advancement. Using a sample of LinkedIn profiles of financial analysts,we document that analysts with good social skill, proxied by the number of social connections,generate more accurate earnings forecasts and produce more informative stock recommendations.These analysts are also more likely to be voted as All-Star analysts and to move to high-statusbrokers when changing jobs. However, the effect of technical skills, proxied by the quantitativeskills disclosed on LinkedIn, only affect earnings forecast accuracy. The analysts with technicalskills are indifferent in the likelihood of being voted as star …
Government Financial Disclosures: The Timeliness Of State Comprehensive Annual Financial Reports,
2016
University of New Hampshire, Durham
Government Financial Disclosures: The Timeliness Of State Comprehensive Annual Financial Reports, Dylan Mcleod Bartlett
Honors Theses and Capstones
No abstract provided.
Taxation As It Relates To Politics, Small Business & Corporate America,
2016
University of New Hampshire, Durham
Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio
Honors Theses and Capstones
No abstract provided.
The Structure Of Work Placement In A Third-Level Accounting Programme : Employers' Perspective,
2016
Department of Accounting and Information Systems, Cork Institute of Technology, Cork, Ireland.
The Structure Of Work Placement In A Third-Level Accounting Programme : Employers' Perspective, Laura O'Callaghan
Theses
Extant literature on the benefits of work placement extols the virtues of embedding work placement in accounting degree programmes, not only for the students, but also for the employers. It provides employers with an extended period to vet students for graduate position (Gault et al, 2000; Beard, 2007), a cost-effective solution to hiring for short-term projects (Ferkins, 2002) and a valuable link with local colleges (Gault et al, 2000; Me Gann and Anderson, 2012). However, there is a dearth of literature exploring how placement should be structured to maximise these benefits (Buckley and El Amond, 2010; Sheridan and Linehan, 2003). …
دور جودة التدقيق الخارجي في زيادة فاعلية عملية الفحص الضريبي,
2016
المعهد التقني / الدوانية
دور جودة التدقيق الخارجي في زيادة فاعلية عملية الفحص الضريبي, فرقد فيصل جدعان
Muthanna Journal of Administrative and Economics Sciences
تعد دراسة الفحص الضريبي ذات أهمية بالغة لغرض ترصين العمل الضريبي وإقامته على أسس علمية وفنية دقيقة وتحقيق العدالة الضريبية، والفحص الضريبي هو دراسة وتحليل وتقييم التقارير المالية وحسابات الشركة بهدف التأكد من صحة صافي الربح. ولزيادة كفاءة عملية الفحص الضريبي وتحقيق العدالة الضريبية وإضفاء الثقة والمصداقية في التقارير المالية يتطلب ان تتم عملية التدقيق الخارجي بجودة عالية لذلك يهدف هذا البحث الى:- 1- التعرف على مفهوم واهداف وانواع الفحص الضريبي والعوامل المؤثرة في فاعليته. 2- تسليط الضوء على مفهوم واهمية جودة التدقيق الخارجي والعوامل المؤثرة عليه.3- بيان دور جودة التدقيق الخارجي في زيادة فاعلية عملية الفحص الضريبي وأختتم البحث …
Evolving Role Of Pharmacies In Medication Adherence,
2016
Technological University Dublin
Evolving Role Of Pharmacies In Medication Adherence, Anushree Priyadarshini
Other resources
No abstract provided.
Aicpa Annual Report, 2016; Ready For Next,
2016
University of Mississippi
Aicpa Annual Report, 2016; Ready For Next, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Exploring The Role Of Bookkeeping In Business Success,
2016
Walden University
Exploring The Role Of Bookkeeping In Business Success, Mary-Jo Zimmerman
Walden Dissertations and Doctoral Studies
Small businesses support local economies by creating jobs and providing products and services, yet 50% of them fail within 5 years and only 30% of them survive for 10 years or more. The purpose of this qualitative explanatory case study was to explore how bookkeeping strategies helped 1 small business owner to sustain business growth over time. The sample was comprised of 1 small business owner who has been in business at least 5 years, experienced success, and achieved sustainability in Wake County, North Carolina. Systems theory served as the conceptual framework for this study. The data were collected through …
The Impact Of Technology Acceptance And Openess To Innovaion On Software Implementation,
2016
Walden University
The Impact Of Technology Acceptance And Openess To Innovaion On Software Implementation, Michael Marin Bertini
Walden Dissertations and Doctoral Studies
Senior management decisions to foster innovation and adopt new technology solutions have serious implications for the success of their organization change initiatives. This project examined the issue of senior management decision or reasons of their decision to adopt new Enterprise Resource Planning (ERP) systems as a solution to solve their business problems. This project investigated the degree that perceived ease of use and usefulness of the ERP system influenced decisions made by senior managers to innovate. Roger's diffusion of innovations theory and Davis technology acceptance model theory were used to predict when senior managers were open to innovation, and whether …
Examining Small Business Adoption Of Computerized Accounting Systems Using The Technology Acceptance Model.,
2016
Walden University
Examining Small Business Adoption Of Computerized Accounting Systems Using The Technology Acceptance Model., Alan D. Rogers
Walden Dissertations and Doctoral Studies
Small business owners who fail to adopt modern technology risk placing themselves at a competitive disadvantage. Drawing on Davis's technology acceptance model, the purpose of this study was to examine how small business owners in Central Ohio come to accept and use computerized accounting systems (CAS). The research question addressed the correlation between perceived ease of use, perceived usefulness, and the intent to adopt CAS using multiple linear regression. Data were collected using a survey mailed to 347 small business owners which yielded a sample size of 71 respondents. Results showed a positive correlation between perceived ease of use, perceived …
Effects Of Management Control Systems And Strategy On Performance Of Minority-Owned Businesses,
2016
Walden University
Effects Of Management Control Systems And Strategy On Performance Of Minority-Owned Businesses, Raymond Onyema Obinozie
Walden Dissertations and Doctoral Studies
This study addressed the perceived relationships among management control systems, business strategy, and organizational performance in U.S. minority-owned manufacturing businesses. Hofer's contingency theory provided a framework for the study, which included a quantitative, survey-based correlational design. Research questions focused on the relationship between financial- and nonfinancial-based management control systems as well as low-cost leadership and differentiation strategies, and how these practices impacted organizational performance. A random sample of 1,000 participants was selected from a population of 2,583 minority-owned manufacturing businesses in the United States. Results of the principal component analysis, Pearson's zero order correlation coefficient, and multiple regression analysis indicated …
Leadership Competency, Service Time, And Gender Orientation: A Comparative Study Of Cpa Leaders,
2016
Walden University
Leadership Competency, Service Time, And Gender Orientation: A Comparative Study Of Cpa Leaders, Delores Cauthorne King
Walden Dissertations and Doctoral Studies
Working in environments that could be described as task-oriented, certified public accountants (CPAs) are generally considered to be leaders. In 2015, within the United States, fewer than 30% of CPAs were women. Based on the theoretical framework of Eagly and Karau's role congruity theory and Bandura's social learning theory, this survey study sought to understand the relationship between self-rated leadership competency, service time, and gender orientation of female CPAs in leadership positions for 5 years or more, compared to men working in similar positions. A sample of 92 CPAs (46 women, 46 men) completed 2 online surveys, the LPI-Self Leadership …
Integration Of Sustainability Reporting At An Academic Institution,
2016
Walden University
Integration Of Sustainability Reporting At An Academic Institution, James William Shimko
Walden Dissertations and Doctoral Studies
Leaders at nonprofit academic institutions are following the global business trend of embracing sustainability initiatives for positive social change; however, there has been slow growth in sustainability reporting among academic institutions. The purpose of this study was to explore the strategies and processes necessary for leaders and managers to integrate sustainability reporting into the reporting cycle for a nonprofit higher education institution. I conducted a single case study of a nonprofit academic institution that utilized sustainability reporting. The study sample consisted of 4 leaders and managers at a nonprofit academic institution located in the state of Michigan that published sustainability …
