Nebraska Extension Program Cost Analysis Spreadsheet,
2015
University of Nebraska-Lincoln
Nebraska Extension Program Cost Analysis Spreadsheet, Deborah J. Weitzenkamp Dr.
Kimmel Education and Research Center: Faculty and Staff Publications
No abstract provided.
Preparation, Compilation, And Review Engagements, March 1, 2015,
2015
University of Mississippi
Preparation, Compilation, And Review Engagements, March 1, 2015, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Ethical Implications Of The Affordable Care Act On Employment,
2015
Southern Adventist University
Ethical Implications Of The Affordable Care Act On Employment, Stephanie Anne Brown
Capstone Research Projects
The Affordable Care Act (ACA) has affected the decisions of many companies across America. Accountants in these companies are constantly concerned with lowering costs in order to increase profits. Firing full-time employees and hiring part-time replacements could help cut down on costs, but management's decisions not only impact the company, but the lives of their employees, their employee's families and the country's economic health. As a Christian accountant, one needs to realize the ethical impact of ACA to make informed decisions. This paper explores whether or not it is ethical for Christians to recommend that a company fire its staff …
Market Pricing Of Banks’ Fair Value Assets Reported Under Sfas 157 Since The 2008 Financial Crisis,
2015
Singapore Management University
Market Pricing Of Banks’ Fair Value Assets Reported Under Sfas 157 Since The 2008 Financial Crisis, Beng Wee Goh, Dan Li, Jeffrey Ng, Keng Kevin Ow Yong
Research Collection School Of Accountancy
We investigate how investors price the fair value estimates of assets as required by Statement of Financial Accounting Standards No. 157 (SFAS 157) since the financial crisis in 2008. We observe that Level 3 fair value estimates are typically priced lower than Level 1 and Level 2 fair value estimates between 2008 and 2011. However, the difference between the pricing of the different estimates reduces over time, suggesting that as market conditions stabilize in the aftermath of the 2008 financial crisis, reliability concerns about Level 3 estimates dissipated to some extent. Next, we examine whether Level 3 gains affect the …
State And Local Governments, March 1, 2015; Audit And Accounting Guide,
2015
University of Mississippi
State And Local Governments, March 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities, March 1, 2015; Audit And Accounting Guide,
2015
University of Mississippi
Not-For-Profit Entities, March 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Executive Compensation And Regulation Imposed Governance: Evidence From The California Non-Profit Integrity Act (2004),
2015
University of Melbourne
Executive Compensation And Regulation Imposed Governance: Evidence From The California Non-Profit Integrity Act (2004), Sandip Dhole, Saleha B. Khumawala, Sagarika Mishra, Tharindra Ranasinghe
Research Collection School Of Accountancy
This study examines the impact of the California Nonprofit Integrity Act of 2004 on CEO compensation costs in affected organizations. Contrary to the stated objective of the Act that executive compensation is “just and reasonable,” we find that CEO compensation costs for affected nonprofits during the post-regulation periods have increased by about 6.3 percent when compared with a control group of comparable unaffected nonprofits. In addition, the relative increase in CEO compensation appears to come from nonprofits that have experienced greater regulatory cost increases. We do not find evidence that the Act resulted in a change in CEO pay performance …
Splitting Specified Foreign Sourced Income Between Tax Exempt And Taxable Portions: An Optimal Solution (Part 3 Of 3),
2015
Singapore Management University
Splitting Specified Foreign Sourced Income Between Tax Exempt And Taxable Portions: An Optimal Solution (Part 3 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Research Collection School Of Accountancy
No abstract provided.
Introductory Financial Accounting,
2015
West Chester University of Pennsylvania
Introductory Financial Accounting, Anthony J. Cataldo Ii
Accounting Textbooks
Work on this open-access Introductory Financial Accounting text began in early 2014. The completion of this text was made possible through a spring 2015 sabbatical from West Chester University. This is a first edition. Email Professor Cataldo at [email protected] if you would like to contribute time to this effort, and help correct typos and make improvements to later editions of this text.
Common Auditors In M&A Transactions,
2015
Santa Clara University
Common Auditors In M&A Transactions, Ye Cai, Yongtae Kim, Jong Chool Park, Hal D. White
Accounting
We examine merger and acquisition (M&A) transactions in which the acquirer and the target share a common auditor. We predict that a common auditor can help merging firms reduce uncertainty throughout the acquisition process, which allows managers to more efficiently allocate their capital, resulting in higher quality M&As. Consistent with our prediction, we find that deals with common auditors have higher acquisition announcement returns than do non-common-auditor deals. Further, we find that the common-auditor effect is more pronounced for deals with greater pre-acquisition uncertainty and deals involving acquirers and targets that are audited by the same local office of the …
Income Smoothing Due To Unemployment Concerns,
2015
Singapore Management University
Income Smoothing Due To Unemployment Concerns, Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi, I-Hwa Yang
Research Collection School Of Accountancy
Economic theory predicts that top executives and lower-level employees have incentives to smooth income due to compensating wage differential costs and fear of job loss, respectively. Following Agrawal and Matsa (JFE, 2013) who rely on exogenous variations in unemployment insurance benefits to examine how unemployment concerns affect corporate leverage, we examine the link between such benefits and income smoothing. We find that when unemployment insurance benefits are higher and concerns about unemployment are hence lower, there is less income smoothing. This relation is stronger when employees face higher unemployment risk and weaker when the firms’ information and internal control environments …
Foreign Source Income Tax Exemption And Pooling System: Which Works Better? (Part 2 Of 3),
2015
Nanyang Technological University
Foreign Source Income Tax Exemption And Pooling System: Which Works Better? (Part 2 Of 3), Clement Kai Guan Tan, Teng Aun Khoo
Research Collection School Of Accountancy
When is it better to claim Foreign Source Income under the Pooling System rather than on the Foreign Source Income Exemption
Government Auditing Standards And Single Audits, February 1, 2015,
2015
University of Mississippi
Government Auditing Standards And Single Audits, February 1, 2015, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Isca Pre-Budget Survey Findings 2015: Insights From The Accounting And Business Community,
2015
Singapore Management University
Isca Pre-Budget Survey Findings 2015: Insights From The Accounting And Business Community, Clarence Goh
Research Collection School Of Accountancy
Recent forecasts by the International Monetary Fund (IMF) estimate that the global economy will grow by 3.8% in 2015. While this represents an improvement from the 3.3% growth forecasted for 2014, growth in 2015 is expected to be hampered by persistent weakness in the Eurozone and slowdowns in major emerging markets.
Isca Pre-Budget Roundtable 2015: Pace Of Restructuring,
2015
Singapore Management University
Isca Pre-Budget Roundtable 2015: Pace Of Restructuring, Sze Yee Chan, Clarence Goh, Perrine Oh
Research Collection School Of Accountancy
Held for the sixth consecutive year on 13 January 2015, the ISCA Pre-Budget Roundtable 2015 served as an invaluable platform for gathering the views and insights of business leaders on both Budget 2014 and the upcoming Budget 2015. As Singapore celebrates SG50 this year, it is an opportune time not only to reflect upon our past achievements but also to look forward to the future with confidence.
Defined Contribution Retirement Plans, January 31, 2015 : Checklists & Illustrative Financial Statements,
2015
University of Mississippi
Defined Contribution Retirement Plans, January 31, 2015 : Checklists & Illustrative Financial Statements, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
An Increasing Usefulness For Managerial Communication Research On The Main Topics Of Management,
2015
Prairie View A&M University
An Increasing Usefulness For Managerial Communication Research On The Main Topics Of Management, Reginald L. Bell, Deborah Roebuck
Faculty Articles
Effective communication is necessary across all management tiers and functions. In addition, it is an integral part of managerial decision-making. Over the last 10 years, interest in the nuances of communication as related to management has intensified. These studies have fostered diverse approaches to linking management and communication. Our investigation, using 2x5 and 2x4 factorial ANOVAs, reveals that differences exist among the means of five professional communication fields. Numerous articles published between 2004 and 2013 were examined, and we found an increasing usefulness for managerial communication research on the main topic of management.
Auditing Standards Board (Asb) Meeting Highlights January 12-15, 2015 San Diego, Ca,
2015
University of Mississippi
Auditing Standards Board (Asb) Meeting Highlights January 12-15, 2015 San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), January 12-15, Meeting Agenda, San Diego, Ca,
2015
University of Mississippi
Auditing Standards Board (Asb), January 12-15, Meeting Agenda, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
2014-2015 Financial Summary,
2015
Morehead State University
2014-2015 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2014-2015 Financial Summary of Morehead State University.
