Health Care Entities, September 1, 2014; Audit & Accounting Guide,
2014
University of Mississippi
Health Care Entities, September 1, 2014; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Do Loan Loss Reserves Behave Like Capital? Evidence From Recent Bank Failures,
2014
Singapore Management University
Do Loan Loss Reserves Behave Like Capital? Evidence From Recent Bank Failures, Jeffrey Ng, Sugata Roychowdhury
Research Collection School Of Accountancy
Regulatory capital guidelines allow for loan loss reserves to be added back as capital. The evidence in this paper suggests that the influence of loan loss reserves added back as regulatory capital (hereafter referred to as “add-backs”) on bank risk cannot be explained by either economic principles underlying the notion of capital, or accounting principles underlying the recording of reserves. Specifically, we observe that in sharp contrast to the economic notion of capital as a buffer against bank failure risk, add-backs are positively associated with the risk of bank failure during the recent economic crisis. Further the positive association of …
Gaming, September 1, 2014: Audit And Accounting Guide,
2014
University of Mississippi
Gaming, September 1, 2014: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Special Considerations In Auditing Financial Instruments, September 1, 2014; Audit Guide,
2014
University of Mississippi
Special Considerations In Auditing Financial Instruments, September 1, 2014; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide,
2014
University of Mississippi
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Family Firm Research: A Review,
2014
Singapore Management University
Family Firm Research: A Review, Qiang Cheng
Research Collection School Of Accountancy
This article reviews family firm studies in the finance and accounting literature, primarily those conducted using data from the United States and China. Family owners have unique features such as concentrated ownership, long investment horizon, and reputation concerns. Given the distinguishing features of family ownership and control, family firms face unique agency conflicts. We discuss the agency problems in family firms and review the findings of recent family firm studies. We call for more research to understand the unique family effects and encourage more research on Chinese family firms. Part I of the article discusses the fundaments of family firms: …
Comment Letters On Omnibus Proposal Of Revised Interpretations, August 29, 2014,
2014
University of Mississippi
Comment Letters On Omnibus Proposal Of Revised Interpretations, August 29, 2014, Merican Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Revised Interpretations, August 29, 2014 Comments Are Requested By October 29, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 29,
2014
University of Mississippi
Omnibus Proposal Of Revised Interpretations, August 29, 2014 Comments Are Requested By October 29, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 29, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Hays, Joseph Stephen, B. 1956 - Collector (Mss 510),
2014
Western Kentucky University
Hays, Joseph Stephen, B. 1956 - Collector (Mss 510), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 510. Correspondence, business records, account books, and miscellaneous personal papers of members of the Allen, Barner, Savage and Mallory families of Edmonson, Hart and Warren counties in Kentucky.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014,
2014
University of Mississippi
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, Comments Are Requested By October 31, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 18, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Here Comes The Auditor!,
2014
Andrews University
Here Comes The Auditor!, Annetta M. Gibson
Faculty Publications
A slide presentation given at the Inter-American Division Seminar in August of 2014
Improving Organizational Financial Outcomes Through Flexible Leadership,
2014
St. John Fisher University
Improving Organizational Financial Outcomes Through Flexible Leadership, Mary Kay Copeland
Business Faculty/Staff Publications
The importance of both managing and leading is not a new concept. What is lacking is how each is interrelated, what components of each are critical and what combination of leadership and management skills can lead to improved leader effectiveness and organizational financial performance. The Flexible Leadership Theory (FLT) posits that key executives that are flexible leaders are: (a) more effective leaders and (b) able to strategically lead their organizations to achieve greater financial outcomes (Yukl, 2005, 2008). To date, a measurement tool to assess a leader’s propensity to be a flexible leader has not been developed and validated. This …
A Research Framework For Measuring Multiple Bottom Lines,
2014
St. John Fisher University
A Research Framework For Measuring Multiple Bottom Lines, Mary Kay Copeland
Business Faculty/Staff Publications
This paper presents a proposed framework for measuring multiple bottom lines (MBLs). MBL is a term that describes a company’s desire to not only measure its financial bottom line, but additionally create measures for important, non-financial initiatives and outcomes. The MBL concept evolved as corporate citizenship advocates argued that simply measuring a entity’s bottom line to determine whether the company was successful was not sufficient. Corporate Social Responsibility advocates argued that to truly measure a company’s achievements, the full impact of their efforts on society and the environment also needed to be computed. It was argued that each area of …
Accounting Hall Of Fame: Abraham J. Briloff, Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014,
2014
University of Mississippi
Accounting Hall Of Fame: Abraham J. Briloff, Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Accounting Hall Of Fame: William R. Kinney, Jr., Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014,
2014
University of Mississippi
Accounting Hall Of Fame: William R. Kinney, Jr., Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Smu In Partnership With Tax Academy Of Singapore Launches New Centre For Excellence In Taxation,
2014
Singapore Management University
Smu In Partnership With Tax Academy Of Singapore Launches New Centre For Excellence In Taxation, Singapore Management University
SMU Press Releases and News
In collaboration with the Tax Academy of Singapore, and with the support of the Inland Revenue Authority of Singapore, the Singapore Management University has launched the SMU-TA Centre for Excellence in Taxation (SMU-TA CET) today. The SMU-TA CET represents a major new initiative in research addressing international and regional tax issues and taxation policies. It is the first research centre of its kind in Singapore. The aim of the Centre is to produce highly robust research in international and regional tax issues for policy-development and engagement of the international tax community.
The New Lyrics Of The Old Folks: The Role Of Family Ownership In Corporate Innovation,
2014
University of Hong Kong
The New Lyrics Of The Old Folks: The Role Of Family Ownership In Corporate Innovation, Po-Hsuan Hsu, Sterling Huang, Massimo Massa, Hong Zhang
Research Collection School Of Accountancy
According to conventional wisdom, family ownership, which signals a lack of social capital and trust in an economy, may impede innovation. This argument, however, fails to recognize that modern family firms can benefit from capitalist institutions that promote innovation. Using a comprehensive sample of U.S. family-owned public firms and patents for the period from 2000 to 2010, we show that family ownership promotes innovation and that this positive effect can be attributed to reduced financial constraints, a greater commitment to long-term value, and improved corporate governance. Causality is confirmed by an instrumental variable analysis using the state-level divorce rate and …
Economic Consequences Of Apb 14-1: Convertible Debt Accounting,
2014
Singapore Management University
Economic Consequences Of Apb 14-1: Convertible Debt Accounting, Na Li
Research Collection School Of Accountancy
Using a set of hand-collected data, I study the economic consequences of APB 14-1, adopted in 2008, which requires that issuers of cash-settled convertible debt divide the total proceeds from the issuances into liability and equity components (“bifurcation”). First, I find that issuers are more likely to reduce the outstanding amount of cash-settled convertible debt when the increase (decrease) in interest expense (leverage ratio) resulting from the bifurcation process is higher (lower). The probability of early repurchase is higher when mandatory accounting changes are included in the calculation of debt covenant compliance. This finding is consistent with the debt contracting …
The Effect Of Ceo It Expertise On The Information Environment: Evidence From Management Earnings Forecasts,
2014
University of Arkansas, Fayetteville
The Effect Of Ceo It Expertise On The Information Environment: Evidence From Management Earnings Forecasts, Jacob Zachary Haislip
Graduate Theses and Dissertations
Firms depend on information technology to provide high quality internal information, but prior research suggests that IT is underutilized (Venkatesh and Bala 2008). Therefore, using a sample of firms with equivalent levels of technology in their information systems, I investigate whether firms that employ CEOs with IT expertise make forecasts that are more accurate. I argue that CEOs with IT expertise are more likely to encourage the utilization of IT in making earnings forecasts, thus increasing the accuracy of the forecasts. This argument is supported by prior research that suggests that people are more likely to utilize technology if they …
