Clark, W. M. (Sc 2554),
2012
Western Kentucky University
Clark, W. M. (Sc 2554), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 2554. W. M. Clark's record book detailing his purchases and finances, including daily entries of purchases made and items sold. Items listed include hay, gasoline, animals, and food.
Pv Costs Overestimated - High-Impact Innovation,
2012
University of Nevada, Las Vegas
Pv Costs Overestimated - High-Impact Innovation, Nevada Institute For Renewable Energy Commercialization (Nirec)
Nevada Newsflash
Current accounting methods often over-estimate the lifetime costs of generating electricity from solar panels, according to “Reconsidering the Economics of Photovoltaic Power.” This new working paper, written by 10 authors with insight into the economics of solar power, appeared on the website Bloomberg New Energy Finance (BNEF).
Analyst Vs. Market Forecasts Of Earnings Management To Avoid Small Losses,
2012
Santa Clara University
Analyst Vs. Market Forecasts Of Earnings Management To Avoid Small Losses, Michael Eames, Yongtae Kim
Accounting
Burgstahler and Eames (2003) present evidence that analysts commonly anticipate earnings management to avoid small losses, but often incorrectly predict its occurrence. Here we consider whether the market's behavior mimics that of analysts. Our results suggest that analysts exhibit more forecast optimism in their zero earnings forecasts than in their other small earnings forecast levels, and markets exhibit less relative optimism at this point. At the 271-360 day forecast horizon, we find a reduction in the earnings response coefficient at analysts' zero earnings forecasts and interpret this as reflecting less optimism in market earnings forecasts than in analyst forecasts when …
Small Business Sustainability: What Is The Cpa’S Role?,
2012
Texas Wesleyan University
Small Business Sustainability: What Is The Cpa’S Role?, Kimberly J. Webb, Thomas G. Hodge, James H. Thompson
All Faculty Scholarship for the College of Business
The purpose of this paper is to provide information for both small businesses and CPAs concerning the importance and possible impact of sustainability reporting and practices on each group. The sustainability reporting process not only considers the economic bottom line, but also includes consideration of how a business impacts society and the environment. The challenges involved in establishing sustainable practices and reporting will be significant. The push for businesses to become more sustainable is a market-driven phenomenon in which consumers are increasingly shopping for products and services provided by companies that practice sustainability. Large multinational corporations are placing greater pressure …
Does Corporate Governance Influence Misstatement Disclosure Timeliness?,
2012
Syracuse University
Does Corporate Governance Influence Misstatement Disclosure Timeliness?, Rapheal Joseph Hamilton
Business Administration - Dissertations
The relationship between corporate governance and firm disclosure for firms in crisis, specifically firms in violation of GAAP, may differ from the relationship demonstrated in prior literature between governance and voluntary disclosure. An emerging stream of disclosure literature assumes that the relationship between corporate governance and misstatement disclosure choices mirror that found in prior voluntary disclosure literature though no study has empirically demonstrated that a similar relationship exists. Using a sample of 302 accounting irregularities disclosed between 2000 and 2006, I investigate the role of corporate governance, including both internal and external mechanisms, in influencing misstatement disclosure timeliness. I provide …
Are Us Economic Variables Useful For Chinese Stock Market Forecasts?,
2012
Singapore Management University
Are Us Economic Variables Useful For Chinese Stock Market Forecasts?, Knowledge@Smu
Knowledge@SMU
It is commonly thought that the economic systems of the world's two largest economies distinct, and so one's experience may not necessarily inform the other. Yet, a new study that compares and analyses stock market data from both countries offers a contrarian view. Undertaken by a PhD candidate at SMU's Lee Kong Chian School of Business, this study was recently presented at the HU-HUE-SKBI Tripartite Conference.
Disciplinary Effect Of Internal Control Provisions Of Sox On Corporate Governance Structures,
2012
Singapore Management University
Disciplinary Effect Of Internal Control Provisions Of Sox On Corporate Governance Structures, Beng Wee Goh
Research Collection School Of Accountancy
This study examines whether the internal control provisions under the Sarbanes–Oxley Act (SOX) have a disciplining effect on the governance structures of firms. We find that audit committee members and outside directors of firms that disclose material weaknesses (MWs) under Section 302 of SOX are more likely to leave the firms compared to their counterparts in a matched sample of control firms without such weaknesses, and they lose more outside directorships than their counterparts in the control firms. These results are consistent with the notion that the labor market imposes reputational penalties for internal control failures. Although the MW firms …
Client Conservatism And Auditor-Client Contracting,
2012
Singapore Management University
Client Conservatism And Auditor-Client Contracting, Yoonseok Zang, Chee Yeow Lim, Mark Defond
Research Collection School Of Accountancy
Auditors risk costly litigation and loss of reputation when they are associated with clients that engage in substandard financial reporting, and prior research argues that accounting conservatism reduces managements‟ tendency to misreport. Thus, we predict that client conservatism affects auditor-client contracting by reducing auditor litigation and reputation risk. Consistent with our predictions, we find that conservative audit clients are less likely to trigger auditor litigation or issue accounting restatements; and that auditors of conservative clients charge lower audit fees, issue fewer going concern opinions, and resign less frequently. Taken together, these findings are consistent with client accounting conservatism playing an …
Maximising Tax-Related Cashflows For Smes,
2012
Singapore Management University
Maximising Tax-Related Cashflows For Smes, Teng Aun Khoo
Research Collection School Of Accountancy
SMU Associate Professor of Accounting Khoo Teng Aun compared the two options available to an SME not in a tax-paying position – cash payout (CP) or the Productivity and Innovation Credit (PIC) deduction/allowance – and concluded that whether the company should claim CP when it is incurring losses would depend on, among other considerations, its expected profitability in future years.
R&D Reporting Rule And Firm Efficiency,
2012
Singapore Management University
R&D Reporting Rule And Firm Efficiency, Nilabhra Bhattacharya, Yoshie Saito, Ram Venkataraman, Jeff Jiwei Yu
Research Collection School Of Accountancy
US GAAP (SFAS 2) requires immediate expensing of research and development (R&D) expenditure. Critics of this rule contend that the current treatment incentivizes managers to cut essential investments in R&D to manage short-term profits, and such actions could lead to longer-term adverse consequences for firms and investors. While other observers argue that there is little rigorous research that suggests that the current accounting treatment has harmful consequences. In this study, we exploit a setting in Germany when the accounting rule for R&D reporting changed from immediate expensing (as in the U.S.) to partial capitalization when Germany adopted International Financial Reporting …
Code Of Professional Conduct And Bylaws (Reprinted From Aicpa Professional Standards), As Of June 1, 2012,
2012
University of Mississippi
Code Of Professional Conduct And Bylaws (Reprinted From Aicpa Professional Standards), As Of June 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Scope Of System Review And Must Select Engagements, June 1, 2012,
2012
University of Mississippi
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Scope Of System Review And Must Select Engagements, June 1, 2012, 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, Scope Of System Review And Must Select Engagements, June 1, 2012, Comments Are Requested By August 31, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, June 1,
2012
University of Mississippi
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Scope Of System Review And Must Select Engagements, June 1, 2012, Comments Are Requested By August 31, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, June 1, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
More Than Nothing? Auditing Business Studies,
2012
Singapore Management University
More Than Nothing? Auditing Business Studies, Stefano Harney, Stephen Dunne
Research Collection Lee Kong Chian School Of Business
This paper argues that business school scholarship can be seen as the example par excellence of what we are calling extreme neo-liberalism. By extreme neo-liberalism we mean the coexistence in the same sphere of extreme externalization of costs and extreme regulation of the sources of value. We argue that this condition is most obvious in the research audits conducted in Britain, and spreading globally, audits that record both the extreme externalization in business scholarship of all the sources of the wealth expropriated by business, and at the same time, regulate the very labour that produces this extreme self-regulation. Although this …
Do Your Homework Before Joining A Board,
2012
Singapore Management University
Do Your Homework Before Joining A Board, Themin Suwardy
Research Collection School Of Accountancy
No abstract provided.
Checklists & Illustrative Financial Statements, Not-For-Profit Entities, May 31, 2012,
2012
University of Mississippi
Checklists & Illustrative Financial Statements, Not-For-Profit Entities, May 31, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Written Statement For The U.S. House Of Representatives; Committee On Small Business; Subcommittee On Economic Growth, Tax And Capital Access; Public Hearing: Planning For The Death Tax: Can Small Businesses Survive; May 31, 2012.,
2012
University of Mississippi
Written Statement For The U.S. House Of Representatives; Committee On Small Business; Subcommittee On Economic Growth, Tax And Capital Access; Public Hearing: Planning For The Death Tax: Can Small Businesses Survive; May 31, 2012., American Institute Of Certified Public Accountants (Aicpa), Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Financial And Management Records For Wmu Softball,
2012
Western Michigan University
Financial And Management Records For Wmu Softball, Lindsey M. Truitt
Honors Theses
The major purpose of this thesis is to create new documents, charts, and forms to better organize the financial, recruiting, and travel information for the Western Michigan University (WMU) softball team. The three forms created include a hotel log, recruiting log, and budget form. Each form is essential for recording events and should enhance the efficiency and ease of recordkeeping. The forms will also help with organizing different files and information. The creation of a hotel log will help plan softball trips and provide a history of well-liked hotels with reasonable prices in locations convenient to the playing fields. The …
Cumberland County, Kentucky - Account Books And Papers (Mss 409),
2012
Western Kentucky University
Cumberland County, Kentucky - Account Books And Papers (Mss 409), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 409. Account books and business papers for several businesses in Marrowbone, Cumberland County, Kentucky, including Bank of Marrowbone, 1902-1966, Norris & Gray general store, 1870-1874, and Pace & Davis Undertakers, 1895-1920. Also includes photocopies of the articles of incorporation and by-laws for the Bank of Marrowbone.
Spring Meeting Of Council, May 16 - 18, 2012, Volume 2, Jw Marriott Hotel, 1331 Pennsylvania Avenue Nw, Washington, D.C,
2012
University of Mississippi
Spring Meeting Of Council, May 16 - 18, 2012, Volume 2, Jw Marriott Hotel, 1331 Pennsylvania Avenue Nw, Washington, D.C, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
