Accounting Commons^™

Income Classification Shifting And Financial Analysts’ Forecasts, Shanshan Pan

LSU Doctoral Dissertations

Income classification shifting involves opportunistically misclassifying core expenses into nonrecurring items in order to boost core earnings. Recent studies have documented large sample evidence of its existence (e.g. McVay 2006; Fan et al.,2010; Barua et al.,2010). Managers engage in income classification shifting because they believe the market in general and financial analysts in particular focus on core earnings. If financial analysts are experts in forecasting permanent earnings, they should be expected to identify reported core earnings that have been inflated through classification shifting and revise their future earnings forecast accordingly. Consistent with my prediction, I find that given the same …

Graduate Bulletin, 2013-2014, Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

Fair Value Measurements, Nathan Hatch Cannon

2013

This dissertation consists of two empirical studies that investigate fair value measurement issues currently facing the accounting profession--one from the perspective of the auditor, and the other from the perspective of the financial statement user. The results of each study are described below.

This first study examines experienced auditors' descriptions of specific client experiences in which auditing fair value measurements (FVMs) was particularly challenging. Based on a field survey of high-level engagement team personnel from several large firms, we identify a number of key issues currently facing the profession in auditing FVMs. First, when asked about challenges faced in auditing …

Changes In Auditing: A Three Part Investigation, Denise R. Hanes

2013

This dissertation consists of three studies investigating changes in auditing. This abstract summarizes each study, including purpose, methodology, and findings.

The first study synthesizes the extant literature examining geographically distributed work arrangements in other disciplines such as management and social psychology. Focusing on communication and coordination, knowledge sharing, work design, and social identity in geographically distributed teams, I identify opportunities for future research to expand our understanding of how geographically distributing audit work impacts auditors, the audit process, and audit quality.

My second paper explores a key contributor to the success of geographically distributed work highlighted in my literature review: …

Consistency Between Earnings Forecasts And Stock Recommendations : The Effect Of Political Connections, Elio Alfonso

LSU Doctoral Dissertations

Financial analysts’ earnings forecasts are more consistent with stock recommendations when their earnings forecasts are more accurate (Loh and Mian 2006, Ertimur et al. 2007). This suggests that analysts use other information in their private valuation models in addition to earnings forecasts especially when earnings have greater uncertainty. Recent studies show that political connections are important for firm valuation and are associated with future positive returns and future positive operating performance (Faccio 2006, Cooper et al. 2010). In this study, I examine how a firm’s political connections affect stock recommendation informativeness as well as the efficiency with which analysts translate …

The Effect On Earnings Persistence And The Market's Reaction To The Alignment Of Employee And Customer Relations With Competitive Strategy, Robert Stephen Hogan

LSU Doctoral Dissertations

Prior literature suggests that a focus on employee and customer relations alone improves financial performance. However, I find that a focus on employee and customer relations alone is not related to higher earnings persistence, but rather I hypothesize and find that the alignment of employee and customer relations with competitive strategy is related to higher earnings persistence. I further explore this relation by examining the contextual environment in which the firm operates. I consider the moderating variables of firm size, leverage, growth, and corporate governance and find that alignment impacts the persistence of earnings for leverage and governance but not …

Managerial Incentives And Management Forecast Precision, Qiang Cheng, Ting Luo, Heng Yue

Research Collection School Of Accountancy

Managers have great discretion in determining management forecast characteristics, but little is known about how managerial incentives affect these characteristics. In this paper, we examine whether managers strategically choose the precision of their earnings forecasts for self-serving purposes. Building on prior research demonstrating that the market reaction to vague management forecasts is weaker than its reaction to precise forecasts, we find that for management forecasts disclosed before insider sales, more positive (negative) news forecasts are more (less) precise than other management forecasts. The opposite applies to management forecasts disclosed before insider purchases. These results are consistent with managers strategically choosing …

36th Accounting Faculty Directory, 2013-2014, James R. Hasselback, Mary Ball Washington

Individual and Corporate Publications

No abstract provided.

المحددات البيئية لتطبيق مدخل التكلفة المستهدفة وأثرها في استراتيجيات التسعير للشركات الصناعية العراقية, سندس ماجد رضا الجعفري, أنوار عباس هادي الهنداوي, عقيل حمزة الحسناوي

Muthanna Journal of Administrative and Economics Sciences

There is no doubt that the strategy of pricing products occupies a distinguished place in the priorities of the administration and management strategies, as it is a key pointالترجمة من Google للمؤسسات:مجموعة أدوات المترجممترجم مواقع الويبمستكشف السوق العالميةإيقاف الترجمة الفوريةمعلومات عن الترجمة من Googleالجوالالخصوصيةمساعدةإرسال تعليقات

أعادة تقييم الممتلكات والمصانع والمعدات بالقيمة العادلة في ظل المعيار المحاسبي الدولي 16 بالتطبيق على الشركة العامة للصناعات الصوفية, صفوان قصي عبد الحليم, اسماء عبد الكاظم عبد علي

Muthanna Journal of Administrative and Economics Sciences

برز من ينادي باستخدام القيمة العادلة من خلال كل من مجلس معايير المحاسبة الدولية ومجلس معايير المحاسبة المالية (IASB) International Accounting Standard Board Financial Accounting Standard Board (FASB) بإصدار وتعديل العديد من معايير المحاسبة والتي تركز في مضمونها على القيمة العادلة ، فقد بدأت الهيئات المحاسبية الدولية والمحلية بالبحث عن بديل لتغطية الثغرات الناتجة عن تطبيق التكلفة التاريخية، خاصة في الموجودات غير المتداولة، حيث تم التحول إلى مفهوم القيمة العادلة الذي أصبح أساساً ومقياساً هاماً للاعتراف بالقياس وللإفصاح عند المعالجة المحاسبية للعمليات المالية. وظهر ذلك التحول بصورة واضحة في معظم معايير المحاسبة الدولية والتي أطلق عليها بعد ذلك معايير الابلاغ …

ملخصات الكتب المحاسبة المتوسطة رؤية معاصرة, سعود جايد مشكور, علي نعيم جاسم, ناظم حسن عبد السيد

Muthanna Journal of Administrative and Economics Sciences

تعرف المحاسبة بأنها لغة الأعمال التي تقوم باستخدام مجموعة من المفاهيم والفروض والمبادئ والطرق في إدخال ومعالجة العديد من الأحداث الاقتصادية التي تحصل في منظمات الأعمال وجعلها على شكل معلومات يمكن إيصالها إلى العديد من الجهات المستفيدة في عمليات اتخاذ القرارات. كذلك تعرف المحاسبة بأنها لغة الأعمال التي تتخصص في القياس والتوصيل وتقديم التقارير وتوفير المعلومات المالية إلى مختلف الأطراف المعنية مثل الإدارات والحكومات والمستثمرين والدائنين لاتخاذ قرارات اقتصادية رشيدة.

The Differential Effects Of Mandatory And Voluntary Auditor Rotation On Investors' Expectations Of Financial Reporting Aggressiveness And Willingness To Invest, Kelsey Maynord

Honors Theses

No abstract provided.

Further Evidence On The Ability Of Fifo And Lifo Earnings To Predict Operating Cash Flows: An Industry Specific Analysis, Brock Murdoch, Bruce Dehning, Paul Krause

Accounting Faculty Articles and Research

The continuing convergence of U.S. GAAP with International Accounting Standards has brought into question the future use of the LIFO inventory method in the U.S. Since the Financial Accounting Standards Board (2010) has stipulated that earnings should aid investors and creditors in their quest to forecast future cash flows to the enterprise, this research examines whether FIFO earnings or LIFO earnings is preferable, for this purpose, as an aid to ex ante operating cash flow itself,over a three-year forecast horizon. We conclude that ex ante operating cash flows are quite useful in forecasting operating cash flows across industries for up …

The Impact Of Organizational Culture On Decisions To Use Comprehensive Performance Measurement Systems, Gaurav Gupta

Open Access Theses & Dissertations

Using the Contingency Approach to Management Accounting (Otley, 1980) and the Globe Study's (House et al., 2004) organizational culture model, the purpose of this dissertation is to examine the impact of organizational culture on the extent of the use of Comprehensive Performance Measurement Systems (CPMS) in Indian manufacturing organizations. The Balanced Scorecard (BSC) is used as a proxy to CPMS in this research. Using a survey methodology, data were collected from 18-28 top management and other employees in each of the 48 manufacturing organizations in India for a total of 1,126 respondents. I conducted regressions to analyze the data. I …

The History Of The Investment Tax Credit, Rachael I. Lambert

Theses and Dissertations

A tax credit is an incentive for businesses and individuals, which allows them to reduce their tax obligation. Federal and state governments grant tax credits in areas such as employment and the environment. An investment tax credit (ITC) allows businesses and individuals to reduce their tax obligation when they venture into new businesses and developments. It is natural for businesses and individuals to invest for continued growth. If the economy is in a decline, however, investments may drop by businesses and individuals. In hard economic times, the federal and state governments provide the ITC incentive to stimulate economic growth. The …

Does Media Choice In Online Annual-Report Addresses Influence Investment Decisions?, Jack Lee Winstead

Electronic Theses and Dissertations

No abstract provided.

The Impact Of Sfas133 On Income Smoothing By Banks Through Loan Loss Provisions, Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe, K. Sivaramakrishnan

Research Collection School Of Accountancy

We examine the impact of SFAS 133, Accounting for Derivative Instruments and Hedging Activities, on the reporting behavior of commercial banks and the informativeness of their financial statements. We argue that because the stricter recognition and classification requirements of SFAS 133 reduced banks' ability to smooth income through derivatives, banks more affected by SFAS 133 will rely more on loan loss provisions to smooth income. We find evidence consistent with this argument. We also find that the increased reliance on loan loss provisions for smoothing income has impaired the informativeness of loan loss provisions.

To Pool Or Not To Pool, Teng Aun Khoo, Kai Guan Tan

Research Collection School Of Accountancy

Under the Singapore’s modified territorial tax system, the foreign sourced income (FSI) received or deemed received in Singapore is subject to tax unless otherwise exempted. To avoid having the same income from being taxed twice, foreign tax credits (FTC) are granted to resident taxpayers for the foreign tax paid (FTP) in the country of source against the Singapore tax payable on the same income. Presently, we have two systems under which FTC can be granted, subject to satisfying certain conditions, namely the existing foreign tax credit system and the new FTC pooling system.

Codification Of Statements On Standards For Attestation Engagements, As Of January 2013, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Assessing And Responding To Audit Risk : International Auditing Standards, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.