Governance, Media And The Quality Of Environmental Disclosure,
2012
Portland State University
Governance, Media And The Quality Of Environmental Disclosure, Kathleen Rupley, Darrell Brown, Scott Marshall
Business Faculty Publications and Presentations
Given the rising emphasis on environmental disclosures and the expressed importance of 'good' governance in determining the extent of information disclosure in general, we examine the relation between specific aspects of governance and media coverage and the quality of voluntary environmental disclosure (VED). Using a sample of 127 firms over a six-year period (2000 to 2005), we empirically test characteristics of governance and media in relation to VED. Our results suggest that VED quality is positively associated with environmental media coverage, negative environmental media and board attributes of independence, diversity, and expertise. Results from supplemental analysis suggest that institutional investors …
Compilation And Review Engagements, March 1, 2012; Audit And Accounting Guide,
2012
University of Mississippi
Compilation And Review Engagements, March 1, 2012; Audit And Accounting 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, With Conforming Changes As Of March 1, 2012,
2012
University of Mississippi
Assessing And Responding To Audit Risk In A Financial Statement Audit, With Conforming Changes As Of March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Reporting On Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy (Soc 2sm), March 1, 2012,
2012
University of Mississippi
Reporting On Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy (Soc 2sm), March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide,
2012
University of Mississippi
Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide,
2012
University of Mississippi
Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide,
2012
University of Mississippi
State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Accounting Restatements And External Financing Choices,
2012
SMU
Accounting Restatements And External Financing Choices, Qiang Cheng, Xia Chen, Alvis Lo
Research Collection School Of Accountancy
There is little research on how accounting information quality affects a firm’s external financing choices. In this paper, we use the occurrence of accounting restatements as a proxy for the reduced credibility of accounting information and investigate how restatements affect a firm’s external financing choices. We find that for firms that obtain external financing after restatements, they rely more on debt financing, especially private debt financing, and less on equity financing. The increase in debt financing is more pronounced for firms with more severe information problems and less pronounced for firms with prompt CEO/CFO turnover and auditor dismissal. Our evidence …
On-Market Share Buy-Backs: Asx Disclsoure,
2012
Singapore Management University
On-Market Share Buy-Backs: Asx Disclsoure, Jason David Mitchell, Holub M.
Research Collection School Of Accountancy
Our paper investigates the compliance of Australian listed firms with the ASX disclosure rules for on‐market share buy‐backs. We find that firm compliance is reasonable for initial buy‐back announcements, but poor for final buy‐back notices. In the latter instance, the disclosure in the appropriate ASX notice is provided in only 53% of cases. Of significant concern is the even lower degree of final notice compliance (42%) for buy‐backs tagged as having ‘unlimited’ duration. Across our total sample of 807 buy‐backs, an alternative form of disclosure of buy‐back completion is provided in 25% of cases, and no proper notification of either …
Cash Is King,
2012
Singapore Management University
Cash Is King, Themin Suwardy
Research Collection School Of Accountancy
What can SMEs do to monitor, manage and improve their cash flow
Hedge Funds And Analyst Conflict Of Interest,
2012
Singapore Management University
Hedge Funds And Analyst Conflict Of Interest, Sung Gon Chung, Melvyn Teo
Research Collection School Of Accountancy
Are sell-side analysts reluctant to go against the investment views of their hedge fund clients? We show that analysts tend to upgrade stocks recently bought and downgrade stocks recently sold by hedge funds. Relative to other buy and strong buy recommendations, similar recommendations on stocks predominantly held by hedge funds parlay into poorer three-month and six-month stock returns. Hedge funds concurrently offload their stock holdings when analysts issue flattering reports. In line with an agency based explanation, our results are more pronounced for important brokerage clients such as high dollar turnover hedge funds and hedge funds who are prime brokerage …
Are Auditors' Going-Concern Evaluations More Useful After Sox?,
2012
University of Louisville
Are Auditors' Going-Concern Evaluations More Useful After Sox?, Benjamin P. Foster, Terry J. Ward
Faculty and Staff Scholarship
Bankruptcy risk is a crucial factor in auditors’ decisions whether or not to modify their audit opinion based on the going-concern assumption. SOX required more extensive audit procedures than those required before its passage. More extensive audit procedures should result in more meaningful audit reports. This study examines whether the auditors’ going-concern opinion provides more useful incremental information after SOX than before SOX in distinguishing between distressed companies that become bankrupt in the next year and those that do not. We find that an audit opinion variable adds more useful information to bankruptcy prediction models after SOX than before SOX. …
Account Books (Sc 303),
2012
Western Kentucky University
Account Books (Sc 303), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 303. Two account books, 1852-1855, of a general merchant, possibly at Bowling Green, Kentucky.
Mcgoodwin & Parks? - Bowling Green, Kentucky (Sc 302),
2012
Western Kentucky University
Mcgoodwin & Parks? - Bowling Green, Kentucky (Sc 302), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 302. Ledger of sales, 1896-1898, of a grocer at Bowling Green, Kentucky, possibly the firm of McGoodwin & Parks.
Hatfield, Samuel (Sc 301),
2012
Western Kentucky University
Hatfield, Samuel (Sc 301), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 301. Account book, 1830-1873, of Samuel Hatfield, a general merchant in eastern Simpson County, Kentucky. Includes accounts of tobacco notes, tobacco, meal, and mules and pigs bought.
Davis, Robert (Sc 300),
2012
Western Kentucky University
Davis, Robert (Sc 300), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 300. Account book, 1846-1847, of the estate of Robert Davis, a merchant at Bowling Green, Kentucky. Includes a list of notes and accounts due, and cash received from the sale of his goods and chattels, including slaves.
Dinwiddie, William, 1787-1865 (Sc 297),
2012
Western Kentucky University
Dinwiddie, William, 1787-1865 (Sc 297), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 297. Account book of William Dinwiddie, a saddler and harness maker at Bowling Green, Kentucky. Also includes loose sheets of account records.
Burnam, Tom L., 1830-1885 (Sc 299),
2012
Western Kentucky University
Burnam, Tom L., 1830-1885 (Sc 299), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 299. Book containing invoices, 1857-1858, rendered to Tom L. Burnam, a general merchant at Bowling Green, Kentucky.
Coleman, James Pemberton, 1826-1888 (Sc 298),
2012
Western Kentucky University
Coleman, James Pemberton, 1826-1888 (Sc 298), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 298. Account book of James P. Pendleton, a grocer at Bowling Green, Kentucky. Also includes “List of cases in Police Court and my fees in same.”
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011).,
2012
University of Mississippi
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
