Cpa Client Bulletin, May 2011,
2011
University of Mississippi
Cpa Client Bulletin, May 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Achieving Service-Learning Goals In A Financial Accounting Class Project,
2011
Ateneo de Manila University
Achieving Service-Learning Goals In A Financial Accounting Class Project, Darwin D. Yu
Finance and Accounting Faculty Publications
Background: A financial accounting class in a Philippine university has a service-learning group project that involves setting up a simple accounting system for microenterprises. Aims: This paper examines the extent to which service-learning goals such as course learning, teamwork, civic responsibility, and impact on the client organization are achieved through this project, as well as how the level of student participation affects the achievement of these service-learning goals. It identifies measures to improve the quality of the service-learning experience for future implementation. Sample: 187 second year business students in a Philippine university Method: The students filled out a questionnaire which …
Back To Basics: The Little Book That Still Beats The Market,
2011
Singapore Management University
Back To Basics: The Little Book That Still Beats The Market, Knowledge@Smu
Knowledge@SMU
Investment theories and principles can be complex and befuddling for many. Yet, one man has devised a formula so simple that it could speak to novices and children. In The Little Book That Still Beats the Market, Columbia University lecturer Joel Greenblatt explains, in large fonts, how he derived what has been termed "the magic formula" and provides some examples as proof of its wizardry. As for weather-beaten investors with no latitude left for "magic", Greenblatt offers a humorous revision of the fundamentals.
China’S Red Capitalism: A Gravity-Defying Economy Built On A Foundation Of Sand?,
2011
Singapore Management University
China’S Red Capitalism: A Gravity-Defying Economy Built On A Foundation Of Sand?, Knowledge@Smu
Knowledge@SMU
With more than US$3 trillion in foreign exchange reserves, the clutch of four big banks and dozens more internationally-listed state-owned enterprises, there is not much doubt that China has some serious economic muscle. Yet, as authors Carl E. Walter and Frasier J.T. Howie explained in their book, 'Red Capitalism: The fragile financial foundation of China’s extraordinary rise', not all is as it seems in the labyrinth that is China's financial system.
Filling Stomachs Worldwide With Agriculture Risk Transfer Solutions,
2011
Singapore Management University
Filling Stomachs Worldwide With Agriculture Risk Transfer Solutions, Knowledge@Smu
Knowledge@SMU
A confluence of factors, such as weather, energy and growing demand, has given rise to a volatile food supply situation worldwide. With few investors willing to take the plunge with this industry, supply and production problems perpetuate. Speaking at a recent seminar at the Singapore Management University, Roman Hohl, an expert in this field with Swiss Re, explains how this issue can be addressed with some help from the insurance industry in the form of risk transfer products. --------------------------------------------------------------------------------
Roubini On Global Economic Risks: “Dr Doom” Or “Dr Realist”?,
2011
Singapore Management University
Roubini On Global Economic Risks: “Dr Doom” Or “Dr Realist”?, Knowledge@Smu
Knowledge@SMU
Renowned as the brutally frank commentator that correctly predicted the 2008 financial crisis, New York University's economics professor Nouriel Roubini has made a reputation for himself as the prophet of doom. What does 'Doctor Doom' make of all the fuss about Asia's tiger and dragon economies? He shares his take at a lecture organised by SMU's Sim Kee Boon Institute for Financial Economics while informing audiences that he prefers to be known as 'Doctor Realist'.
Value Investment And Market Timing: Opportunities In Times Of Crises,
2011
Singapore Management University
Value Investment And Market Timing: Opportunities In Times Of Crises, Knowledge@Smu
Knowledge@SMU
Luminary 'small-cap king' Dr Tan Chong Koay sees opportunities in crises. After all, this industry stalwart's most prolific performances have been during the periods of global economic meltdowns. Beyond financial gains, those who survive these crises would have gained much confidence, he believes. Sharing his investment philosophies at SMU's Centre for Asset Securitisation and Management in Asia, Tan, founder of Pheim Asset Management, explains what he sees as the art and science of investing.
Does Female Representation On Boards Of Directors Associate With Increased Transparency And Ethical Behavior?,
2011
Roger Williams University
Does Female Representation On Boards Of Directors Associate With Increased Transparency And Ethical Behavior?, Meredith B. Larkin
Honors Senior Capstones and Theses
This study examined the association between corporate transparency and ethical orientation of Fortune 500 companies and the number of females represented on the board of directors from 2010 annual report data. My basis for this judgment was whether or not the firm was listed on either (both) Ethisphere Magazine’s 2010 “World’s Most Corporate Citizens List”. My results indicate that, as the number of women directors increased, the probability of a corporation appearing on these lists increases. I also found that a “critical mass” of women directors was indicated by the data for Ethisphere Magazine’s but not Corporate Responsibility Magazine’s list. …
Revenue Recognition Of Gift Cards Complications Of Breakage Income,
2011
University at Albany, State University of New York
Revenue Recognition Of Gift Cards Complications Of Breakage Income, Matthew Hendricksoon
Accounting
Gift Cards are loved by both companies and customers. They are a large source of income and customers love their ease. However, regulation for reporting gift card income is something companies must pay close attention to. Companies must be concerned with recognition of breakage income as well as state escheatment laws. This paper will examine the current regulatory environment relating to gift card revenue as well as how companies are currently presenting this information to investors.
The Accounting Fraud At Worldcom The Causes, The Characteristics, The Consequences, And The Lessons Learned,
2011
University of Central Florida
The Accounting Fraud At Worldcom The Causes, The Characteristics, The Consequences, And The Lessons Learned, Javiriyah Ashraf
HIM 1990-2015
The economic prosperity of the late 1990s was characterized by a perceived expansive growth that increased the expectations of a company's performance. WorldCom, a telecommunications company, was a victim of these expectations that led to the evolution of a fraud designed to deceive the public until the economic outlook improved. Through understanding what led to the fraud, how the fraud grew, and what its effects were, lessons can be derived to gain a better understanding of the reasons behind a fraud and to prevent future frauds from occurring or growing as big as the WorldCom fraud did.
Why Not Accounting? Why Latino Students Say “No Thank You” To The Accounting Profession,
2011
Syracuse University
Why Not Accounting? Why Latino Students Say “No Thank You” To The Accounting Profession, Jessica Santana
Renée Crown University Honors Thesis Projects - All
Factors like the increasing globalization of business in the world, the imperative to serve increasingly diverse client needs, and the changing demographics of our nation’s population, make it necessary for the accounting industry to implement effective diversification strategies in order to overcome the shortage of Latinos in the profession. The purpose of this study was to present a grounded theory of one major research question: Why do Latino students who are interested in business choose not to pursue degrees in accounting? For the purposes of the investigation, grounded theory is defined as theory generated from data systematically obtained and analyzed …
Internal Controls And Conditional Conservatism,
2011
Singapore Management University
Internal Controls And Conditional Conservatism, Beng Wee Goh, Dan Li
Research Collection School Of Accountancy
This study examines the relation between internal controls and conditional conservatism (“conservatism”), also referred to as timely loss recognition. Using a sample of firms that disclose material weaknesses (MWs) in internal controls under the Sarbanes-Oxley Act (SOX), we find a positive relation between internal control quality and conservatism. Specifically, firms with MWs exhibit lower conservatism than firms without such weaknesses. Further, firms that disclose MWs and subsequently remediate these weaknesses exhibit greater conservatism than firms that continue to have MWs. Overall, these results are consistent with strong internal controls acting as a mechanism that facilitates conservatism. Our study contributes to …
Accounting Quality, Stock Price Delay And Future Stock Returns,
2011
Singapore Management University
Accounting Quality, Stock Price Delay And Future Stock Returns, Hai Lu, Jeffrey Callen, Mozaffar Khan
Research Collection School Of Accountancy
ln frictionless capital markets with complete information and rational investors, stock prices adjust to new information instantaneously and completely. However, a substantial body of research studies information imperfections such as asymmetric information and incomplete information. Information imperfections potentially hinder timely price discovery and are likely associated with delayed stock price adjustment to information. Our first research question therefore is whether the quality of accounting information (or ”accounting quality”) is one such information imperfection that is associated with cross-sectional variation in stock price delay. We define accounting quality as the precision with which financial reports convey information to equity investors about …
Financial Performance And Capacity Analysis For The Mice Industry In Las Vegas And The United States,
2011
University of Nevada, Las Vegas
Financial Performance And Capacity Analysis For The Mice Industry In Las Vegas And The United States, Li-Ting Yang
UNLV Theses, Dissertations, Professional Papers, and Capstones
The meetings, incentive travel, conventions, and exhibitions (MICE) industry is comparatively young and diverse. As a result, there has been limited research conducted in this field, especially from the financial performance and capacity management perspective. The purpose of this study is to fill the gap by analyzing the MICE capacity optimization issue in Las Vegas, a leading MICE destination, and in the U.S., a leading MICE country in the world. The findings and results of this study should help industry practitioners better understand the current status of the U.S. MICE industry in terms of assets efficiency, operational costs, and profitability. …
Aicpa Comment On Schedule M-3 Regarding Reducing Burden And Duplication,
2011
University of Mississippi
Aicpa Comment On Schedule M-3 Regarding Reducing Burden And Duplication, Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Sing, Sam (Sc 2342),
2011
Western Kentucky University
Sing, Sam (Sc 2342), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 2342. Account book of Sam Sing, proprietor of a Chinese laundry in Bowling Green, Kentucky. The book records types of garments and linens cleaned, and includes a price list printed in the 1880s.
Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Definition, April 4, 2011, Comments Are Requested By June 5, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, April 4,
2011
University of Mississippi
Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Definition, April 4, 2011, Comments Are Requested By June 5, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, April 4, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Definition, April 4, 2011,
2011
University of Mississippi
Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Definition, April 4, 2011, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Polishing Diamonds In The Rough: The Sources Of Syndicated Venture Performance,
2011
Santa Clara University
Polishing Diamonds In The Rough: The Sources Of Syndicated Venture Performance, Sanjiv R. Das, Hoje Jo, Yongtae Kim
Accounting
Using an effort-sharing framework for VC syndicates, we assess how syndication impacts investment returns, chances of successful exit, and the time taken to exit. With data from 1980-2003, and applying apposite econometrics for endogeneity to these different performance measures, we are able to ascribe much of the better return to selection, with the value-addition by monitoring role significantly impacting the likelihood and time of exit. While the extant literature on Venture Capital (VC) syndication is divided about the relative importance of the "selection" and "value-add" hypotheses, we find that their roles are complementary.
Esteban Hernandez Esteve Inducted Into The Royal Academy Of Spanish Doctors,
2011
University of Mississippi
Esteban Hernandez Esteve Inducted Into The Royal Academy Of Spanish Doctors, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
