Managing Your Tax Season,
2014
University of Mississippi
Managing Your Tax Season, Edward Mendlowitz
Guides, Handbooks and Manuals
No abstract provided.
Codification Of Statements On Standards For Accounting And Review Services As Of January 2014, Numbers 1 To 20,
2014
University of Mississippi
Codification Of Statements On Standards For Accounting And Review Services As Of January 2014, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 128, As Of January 2014,
2014
University of Mississippi
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 128, As Of January 2014, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules As Of January 2014,
2014
University of Mississippi
Pcaob Standards And Related Rules As Of January 2014, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Statement On Standards In Personal Financial Planning Services,
2014
University of Mississippi
Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Section
AICPA Professional Standards
No abstract provided.
Developments In Review, Compilation, And Financial Statement Preparation Engagements, 2014/15,
2014
University of Mississippi
Developments In Review, Compilation, And Financial Statement Preparation Engagements, 2014/15, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2014; Audit Risk Alerts,
2014
University of Mississippi
Not-For-Profit Entities Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Does More Corporate Governance Enhance Managerial Performance: Cfo Perceptions And The Role Of Mindfulness,
2014
Singapore Management University
Does More Corporate Governance Enhance Managerial Performance: Cfo Perceptions And The Role Of Mindfulness, John Joseph Williams, Alfred E. Seaman
Research Collection School Of Accountancy
No abstract provided.
Coordinating The Processes Of Resource Enrichment And Capability Deployment: Lessons From It Implementation At A Medium-Sized Accounting Firm,
2014
Singapore Management University
Coordinating The Processes Of Resource Enrichment And Capability Deployment: Lessons From It Implementation At A Medium-Sized Accounting Firm, Gary Pan, Sayyen Teoh, Poh Sun Seow
Research Collection School Of Accountancy
The purpose of this paper has been to address the research question of how are the processes of resource enrichment and capability deployment coordinated during information technology (IT) implementation at a small- and medium-sized accounting firm (SMAF)? Increasingly, organizations need to respond to a wide range of IT-based opportunities and pressures. The situation is no different in an accounting firm. Many accounting practitioners have advocated investment in IT to improve accounting firms’ productivity. To date, there are many instances of how IT has radically transformed the nature of accounting practice. Nevertheless, little is known about how IT capability is developed …
Editor's Note,
2014
De La Salle University, Manila, Philippines
An Analysis Of The Structure And Dynamics Of The Philippine Macroeconomy: Results From A Dsge-Based Estimation,
2014
De La Salle University, Manila, Philippines
An Analysis Of The Structure And Dynamics Of The Philippine Macroeconomy: Results From A Dsge-Based Estimation, Ruperto P. Majuca
DLSU Business & Economics Review
I use Bayesian methods to estimate a medium-scale closed economy dynamic stochastic general equilibrium (DSGE) model for the Philippine economy. Bayesian model selection techniques indicate that among the frictions introduced in the model, the investment adjustment costs, habit formation, and the price and wage rigidity features are important in capturing the dynamics of the data, while the variable capital utilization, fixed costs, and the price and wage indexation features are not important. I find that the Philippine macroeconomy is characterized by more instability than the U.S. economy. An analysis of the several subperiods in Philippine economic history also reveals some …
Liberalizing The Philippine Mining Industry: A Cge Approach Into Analyzing Its Sectoral Impacts On The Economy,
2014
Maison Sciences Des Economiques, Universite Paris 1- Pantheon-Sorbonne
Liberalizing The Philippine Mining Industry: A Cge Approach Into Analyzing Its Sectoral Impacts On The Economy, Jesus Carlos Exequiel D. Castillo, Krista Danielle S. Yu
DLSU Business & Economics Review
The mining industry in the Philippines was once a promising venture that could contribute to the growth of output in the economy. Numerous legislations in support of mining in the Philippines that were passed through the years have proven ineffective in spurring development in the industry. Despite the spotted history of mining in the Philippines, the rising prices of precious metals in the world would seem that mining as a venue for output is as lustrous as ever. Due to the economic downturn in the mid 2000s, the markets turned their attention back to heavy investments in metals, causing most …
Martingales In Floating Asean+3 Currencies*,
2014
De La Salle University, Manila, Philippines
Martingales In Floating Asean+3 Currencies*, Cesar C. Rufino
DLSU Business & Economics Review
The martingale properties of the floating exchange rates of the ASEAN+3 region are analyzed in this study using contemporary (2000 to 2012) weekly data of inter-bank call rates. The main goal of the analysis is to see if informational efficiency is a feature floating (managed or independently floating) currencies in this coalition of countries still possess despite the current credit crisis and other economic shocks during the period. Employing relevant state-of-the-art econometric techniques, the study sets to empirically determine the presence of two important ingredients of informationally efficient market—the existence of the unit root component and the presence of uncorrelated …
Estimating The Efficiency Of Philippine Public High Schools Using Spatio-Temporal Stochastic Frontier Analysis,
2014
Philippine Institute for Development Studies, Philippines
Estimating The Efficiency Of Philippine Public High Schools Using Spatio-Temporal Stochastic Frontier Analysis, Michael Ralph M. Abrigo, Rouselle F. Lavado, Erniel B. Barrios, Brian C. Gozun
DLSU Business & Economics Review
This paper proposes a method for modeling production function of education using a stochastic frontier model with spatial temporal terms. Using a unique dataset that combines school achievement scores with school characteristics from 2005-2008, the efficiency of 4,900 public high schools in the Philippines in converting school inputs into test scores was estimated. Results show that the average inefficiency is at 41% and that there is a significant positive spatial externality in efficiency, which means that efficiency in one school can spill over to its neighbors. The model was found to be robust to various environmental variables included in the …
An Approximation Of The Internal Rate Of Return Of Investment In Selected Undergraduate Degree Programs,
2014
Arellano University, Legarda, Manila, Philippines
An Approximation Of The Internal Rate Of Return Of Investment In Selected Undergraduate Degree Programs, Editha A. Lupdag–Padama, John Paolo R. Rivera, Rhory C. Fernandez–Go, Krista Danielle S. Yu, Francesca Dianne B. Solis, Rosanina A. Sayoc
DLSU Business & Economics Review
The situation of a typical Filipino household, overseas employment, and the culture of migration are deemed as determinants for investing in higher education such as in the specialized fields of accountancy, education science and teacher training, engineering, and nursing. We examine both local and international labor demand for accountants, teachers, engineers, and nurses as well as its underlying implications on the exodus of professionals. As such, the determination of the internal rate of return to investment is of crucial importance to households to fully maximize educational opportunities and for the government and other institutions to confront this globally-changing situation. Using …
The Strategy Dilemma: Why Big Business Moves Seldom Pan Out As Planned,
2014
University of the Philippines
The Strategy Dilemma: Why Big Business Moves Seldom Pan Out As Planned, Niceto S. Poblador
DLSU Business & Economics Review
This article looks at the complex dynamics that underlie organizational change and attempts to explain why, under present uncertain environmental conditions, it is not possible to determine in advance the results of strategic moves made by businesses and other types of organizations. It discusses an alternative approach to strategy in today’s world of business and explores the practical applications of experimental methods to the management of change in today’s highly complex, extensively interconnected, and knowledge-driven world.
The Problem Of Abusive Related-Partner Allocations,
2014
University of Georgia School of Law
The Problem Of Abusive Related-Partner Allocations, Gregg D. Polsky, Emily Cauble
Scholarly Works
This Article highlights a flaw in the existing rules regarding partnership tax allocations that has not yet received sufficient attention by existing literature. Namely, the partnership tax allocation rules are implicitly premised on the assumption that partners are unrelated and, thus, transact with each other at arm’s length. As a result, related partners can and do devise tax allocation schemes that exploit the gap in the current partnership tax allocation rules to achieve unwarranted tax savings.
This Article proposes to end this abuse by disallowing special allocations among related partners. Under the proposal, allocations among related partners would be required …
Optimistic Reporting And Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?*,
2014
Brigham Young University - Provo
Optimistic Reporting And Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?*, Theodore E. Christensen, Michael S. Drake, Jacob Thornock
Faculty Publications
When companies announce their quarterly results, along with their standard GAAP earnings number, managers sometimes choose to disclose an adjusted (pro forma) earnings figure that excludes one or more income statement line items from net income. While managers frequently argue that they exclude transitory items from GAAP income in an effort to better reflect core operating performance, regulators and critics of pro forma reporting contend that these exclusions can overstate operating results. In particular, the Securities and Exchange Commission (SEC) issued a warning that under certain circumstances, pro forma reporting “can mislead investors if it obscures GAAP results” (SEC 2001). …
The Reputational Costs Of Tax Avoidance*,
2014
University of Chicago
The Reputational Costs Of Tax Avoidance*, John Gallemore, Edward L. Maydew, Jacob Thornock
Faculty Publications
This study investigates whether firms and their top executives bear reputational costs from engaging in aggressive tax avoidance activities. At least two decades of empirical tax research has shown that firms engage in a wide range of strategies for tax avoidance purposes. 1 Recent studies suggest that for many firms, tax avoidance appears to be highly effective at reducing the firms’ tax payments and increasing their after-tax earnings. For example, Dyreng, Hanlon, and Maydew (2008) find that more than a quarter of publicly traded U.S. firms are able to reduce their taxes to less than 20 percent of their pre-tax …
The Media And Mispricing: The Role Of The Business Press In The Pricing Of Accounting Information,
2014
Brigham Young University - Provo
The Media And Mispricing: The Role Of The Business Press In The Pricing Of Accounting Information, Michael S. Drake, Nicholas M. Guest, Brady J. Twedt
Faculty Publications
This study investigates the role of the business press in the pricing of accounting information. Using a comprehensive dataset of more than 111,000 earnings-related business press articles published from 2000–2010, we find that press coverage of the annual earnings announcement mitigates cash flow mispricing, but has a negligible effect on accrual mispricing. We provide evidence that this impact is driven primarily by the press disseminating the information more broadly, rather than by the creation of new content that helps investors understand the implications of accounting information. Our results suggest that the business press plays an important role in facilitating the …
