Pcaob Standards And Related Rules As Of January 2015,
2015
University of Mississippi
Pcaob Standards And Related Rules As Of January 2015, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
General Accounting And Auditing Developments, 2015/16; Audit Risk Alerts,
2015
University of Mississippi
General Accounting And Auditing Developments, 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements, As Of January 2015, Numbers 1 To 17,
2015
University of Mississippi
Codification Of Statements On Standards For Attestation Engagements, As Of January 2015, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standard, Numbers 122 To 129, As Of January 2015,
2015
University of Mississippi
Codification Of Statements On Auditing Standard, Numbers 122 To 129, As Of January 2015, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Standards For Accounting And Review Services As Of January 2015, Numbers 1 To 21,
2015
University of Mississippi
Codification Of Statements On Standards For Accounting And Review Services As Of January 2015, Numbers 1 To 21, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Not-For-Profit Entities Industry Developments - 2015; Audit Risk Alerts,
2015
University of Mississippi
Not-For-Profit Entities Industry Developments - 2015; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2015/16; Audit Risk Alerts,
2015
University of Mississippi
Health Care Industry Developments - 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 2015; Audit Risk Alerts,
2015
University of Mississippi
Employee Benefit Plans Industry Developments - 2015; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans, January 1, 2015; Audit And Accounting Guide,
2015
University of Mississippi
Employee Benefit Plans, January 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Single Audit Developments - 2015/16; Audit Risk Alerts,
2015
University of Mississippi
Government Auditing Standards And Single Audit Developments - 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Ceo Characteristics And The Choice Of Using Non-Financial Performance Measures In Compensation Contracts,
2015
Virginia Commonwealth University
Ceo Characteristics And The Choice Of Using Non-Financial Performance Measures In Compensation Contracts, Melloney C. Simerly Ph.D.
Theses and Dissertations
This study examines how CEO characteristics influence the decision to use non-financial performance measures (NFPM) in compensation contracts. Specifically, I examine the CEO characteristics: gender, age, tenure, risk-aversion, overconfidence, and sensitivity of wealth. Using trait theory and the extant literature examining NFPM, females, age, tenure, and risk-aversion are expected to be positively associated with the use of NFPM while competing hypotheses are presented for overconfidence and sensitivity of wealth. Employing a two-way fixed effects method, controlling for fixed effects at the firm and year level, I find that female CEOs are positively associated with the use of NFPM because of …
Ceo Managerial Ability, Corporate Investment Quality, And The Value Of Cash,
2015
Virginia Commonwealth University
Ceo Managerial Ability, Corporate Investment Quality, And The Value Of Cash, Huiqi Gan
Theses and Dissertations
This study investigates how CEO managerial ability affects investment quality, investment efficiency, and the value of cash. Specifically, I examine whether higher managerial ability is associated with higher M&A quality, more efficient capital investments, and higher value of cash. Investment decision-making and implementation can signal a CEO’s managerial ability (Stein 2003), and shareholders assign more value to the cash of those firms with high ability CEOs. Thus, I predict that more able CEOs conduct higher quality M&A and make more efficient capital investment decisions. I also propose that the value of cash is higher for firms with more able CEOs. …
Biophysical Vulnerability Impact Assessment Of Climate Change On Aquaculture Sector Development In Sarawak, Malaysia,
2015
University of Malaysia Sarawak, Sarawak, Malaysia & University of Malaya, Kuala Lumpur, Malaysia
Biophysical Vulnerability Impact Assessment Of Climate Change On Aquaculture Sector Development In Sarawak, Malaysia, Rosita Hamdan, Fatimah Kari, Azmah Othman
DLSU Business & Economics Review
This study is an assessment of the impact of climate change on the biophysical vulnerability of aquaculture production in Sarawak. The relationship between change in risk factors with the total aquaculture production and farmer’s income is identified. It utilizes data from the survey done on 249 aquaculture farmers in Sarawak, as well as secondary data gathered from various government reports. The multiple linear regressions results verify that the mean minimum temperature has a positive significant effect on freshwater ponds, while relative humidity has a negative significant effect on brackish water ponds. The total aquaculture area has a positive significant effect …
Evaluating Banking Agents: A Case Of Brazilian Banking Correspondents,
2015
Universidade de São Paulo, Brazil
Evaluating Banking Agents: A Case Of Brazilian Banking Correspondents, Tania Pereira Christopoulos, Lauro Emilio Gonzales Frias, Tomás Costa De Azevedo Marques
DLSU Business & Economics Review
Financial institutions play an important role in the development of any country’s economy, but there is still an enormous gap between supply and demand of financial services that meet the needs of the poor. Hence, it is important to analyze the role of the traditional financial system in the expansion of proper financial services, and their accessibility to the poor. Within inclusive finance, the most promising topic seems to be branchless banking. One major example of branchless banking is the case of banking correspondents (BC) in Brazil. In order to deepen the comprehension of the subject, this article will present …
Friends In High Places: Measuring The Effects Of Compensation Committee Characteristics On Ceo Pay Packages In 2013,
2015
Claremont McKenna College
Friends In High Places: Measuring The Effects Of Compensation Committee Characteristics On Ceo Pay Packages In 2013, Danielle M. Knott
CMC Senior Theses
In the past decade, public scrutiny surrounding rising levels of executive compensation has led to more stringent independence requirements for compensation committees. However, there is little research studying the effects of compensation committees on executive pay from the time these new requirements were implemented. My paper studies the effects of compensation committee chair personal ties to the CEO, economic interests, and group committee characteristics on both the level and structure of CEO compensation. My findings suggest that certain committee chair personal ties to the CEO are associated with both a higher level of CEO compensation and a higher percentage of …
الحقوق السياسية للأقليات الدينية في الدساتير العراقية دراسة مقارنة مع الحقوق السياسية لأهل الذمة في الفكر الإسلامي,
2015
جامعة المثنى/ كلية القانون
الحقوق السياسية للأقليات الدينية في الدساتير العراقية دراسة مقارنة مع الحقوق السياسية لأهل الذمة في الفكر الإسلامي, لطيف عبد الحسين موسى
Muthanna Journal of Administrative and Economics Sciences
من المعروف ان قواعد القانون الدستوري هي قواعد داخلية تنظم العديد من المسائل الهامة في الدولة , ومن ضمنها الحقوق والحريات العامة ، وقد اتجهت أكثر الدساتير في العالم إلى أحاطت هذه الحقوق ضمن مبادئ ونصوص دستورية وذلك للحيلولة من المساس بها والاعتداء عليها من أي جهة كانت .تعتبر حقوق الأقليات من أهم الملامح الأساسية للدساتير الديمقراطية ، لأنها تفسر كيف تحافظ الدولة عن حقوق الفئة القليلة بوجود الأغلبية وهم دائما أصحاب السلطة والقوة .سوف نسلط الضوء في هذا البحث على تعريف هذه الحقوق وأنواعها ، وكيف تعاملت الدساتير العراقية بمرور التاريخ مع الأقليات وحقوقهم السياسية، مثل حق الانتخاب ، …
دور نظام الرقابة الداخلية في كشف ورصد المخاطر الائتمانية في البنوك التجارية دراسة ميدانية في بنك الفلاحة والتنمية الريفية (Badr) الجزائر,
2015
جامعة الشيخ العرب تبسة جامعة فرحات عباس سطيف
دور نظام الرقابة الداخلية في كشف ورصد المخاطر الائتمانية في البنوك التجارية دراسة ميدانية في بنك الفلاحة والتنمية الريفية (Badr) الجزائر, بوطورة فضيلة, بقة الشريف
Muthanna Journal of Administrative and Economics Sciences
يعد النظام المصرفي من أكثر الأنظمة التي تنطوي على مخاطر، والقروض البنكية تعد الخدمة الرئيسية وأهم مصدر لتحقيق العوائد بالنسبة للبنوك التجارية، وبقدر أهمية القروض كمصدر للعوائد بقدر ما تشكل مصدرا حقيقيا للمخاطرة، حيث لا وجود لقرض دون مخاطرة، وفي هذا الوضع تصبح البنوك مجبرة على تقدير تلك المخاطر، والتنبؤ بها للتقليل منها إلى أدنى حد وفي وقت قياسي. وتعتبر الرقابة المركزة على المخاطر أحد الأدوات والأساليب الرقابية الجديدة التي تعمل على الحد من تزايد المخاطر الإئتمانية والمصرفية.تهدف هذه الدراسة إلى التعرف على مساهمة نظام الرقابة الداخلية وفعاليتها في عملية إدارة مخاطر الإئتمان في بنك الفلاحة والتنمية الريفية، ولقد تم …
Initiating Women Empowerment And Youth Development Through Involvement In Non- Formal Education In Three Selected Parishes: An Action Research On Poverty Alleviation,
2015
De La Salle University, Manila, Philippines
Initiating Women Empowerment And Youth Development Through Involvement In Non- Formal Education In Three Selected Parishes: An Action Research On Poverty Alleviation, Divina M. Edralin, Maria Victoria P. Tibon, Florenz C. Tugas
DLSU Business & Economics Review
This article elaborates on an action research undertaken by three researchers from a business school of a leading university in the Philippines on the contribution of non-formal education programs in poverty alleviation, aimed to initiate women empowerment and youth development among selected women and youth in the parishes they belong to. Non-formal education programs such as home-based livelihood program, parenting for women, leadership, character building, values clarification, and priority setting for women and youth were administered as a way to reduce the selected parishioners’ vulnerabilities arising from poverty. Using outcome mapping as a project cycle management tool, changed behaviours, attitudes, …
Bank Holding Companies’ Accounting Versus Economic Hedging Activities In The Sfas 133 Framework,
2015
Embry-Riddle Aeronautical University
Bank Holding Companies’ Accounting Versus Economic Hedging Activities In The Sfas 133 Framework, Veliota Drakopoulou
Business Administration - Worldwide
The goal of this research was to investigate the controversy surrounding the inability of Statement of Financial Accounting Standard No. 133 (SFAS 133), Accounting for Derivative Instruments and Hedging Activities to portray the economics of hedging. This research examined whether or not the possibility of increased volatility evolved from economic hedges that do not qualify for hedge accounting under SFAS 133 prompted Bank Holding Companies (BHCs) to adjust their corporate risk management strategy to one that is more accounting responsive. Based on the results of this research, BHCs' which increased the level of accounting hedges and decreased the level of …
Three Studies Examining Nonprofessional Investors' Decision Making,
2015
University of Central Florida
Three Studies Examining Nonprofessional Investors' Decision Making, Anis Triki
Electronic Theses and Dissertations
This dissertation consists of three studies exploring nonprofessional investors' decision making. Technological advancements witnessed by the capital markets in recent years have caused significant changes to the dissemination and use of information, particularly by nonprofessional investors. Among these developments is the growth of social media that allows anyone to post information upon which others may rely and the availability of DAs that assist decision makers in evaluating the quality of information reported by an organization. The purpose of this dissertation is to investigate the benefits of using DAs that are capable assessing the quality of information reported to capital market …
