Cal Poly Organic Farm Business Plan,
2010
California Polytechnic State University, San Luis Obispo
Cal Poly Organic Farm Business Plan, Eric Ryan Mccarthy
Agribusiness
This study was undertaken to determine which strategies would allow the Cal Poly Organic Farm to operate as a profitable business without compromising educational and agricultural objectives. Three strategies were analyzed to determine the most profitable approach. The first strategy, expanding CSA sales, emphasizes marketing efforts to increase products and services awareness. This should increase CSA, CPOF, merchandise, and farmers’ markets sales. The second strategy implements new CSA produce boxes that cater to specific groups. Existing produce boxes will remain available to CSA members. Expanding produce boxes can be done with the produce on hand or expanding crop selection. The …
The Impact Of Corporate Social Disclosure On Investment Behavior: A Cross-National Study,
2010
University of Richmond
The Impact Of Corporate Social Disclosure On Investment Behavior: A Cross-National Study, Joyce Van Der Van Der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar, Robert L. Andrews
Accounting Faculty Publications
We examine the impact of corporate social disclosure (CSD) on investment behavior in the US, Japan, France, and Sweden using stakeholder theory as the underlying framework for our analysis. We find that there is a significant difference in investors’ reactions to CSD across countries. Using a unique stakeholder scale we also find that these reactions are related to the investors’ stakeholder orientation. These findings provide insight into cross-national dif- ferences in the perceived relevance of CSD to investors.
The Influence Of Foreign Operations And Their Disclosure On Earnings Quality,
2010
Colorado State University - Pueblo
The Influence Of Foreign Operations And Their Disclosure On Earnings Quality, Sixian Yang, Fang Hu, Don E. Giacomino
Accounting Faculty Research and Publications
This paper investigates the influence of foreign operations and their financial disclosure on earnings quality in terms of accounting conservatism (timely recognizing losses). In a large (7,311 corporate years) sample of U.S. corporations, we find earnings of firms with multinational operations (MNCs) tend to be of lower quality and are reported less conservatively than those without foreign operations (domestic firms). Further, by looking at the geographic segment information disclosed by MNCs, we find that earnings conservatism gets improved if a MNC reports “clean” segment information of foreign operations; wherein operating results of MNC are broken down by geographic regions (continent …
The Pricing Of Conservative Accounting And The Measurement Of Conservatism At The Firm-Year Level,
2010
Singapore Management University
The Pricing Of Conservative Accounting And The Measurement Of Conservatism At The Firm-Year Level, Dan Segal, Jeffrey L. Callen, Ole-Kristian Hope
Research Collection School Of Accountancy
This paper analyzes the relation between equity prices and conditional conservatism and introduces a new measure of conservatism at the firm-year level. We show that the asymmetric properties of conservative accounting, the existence of non-accounting sources of information, and the properties of GAAP related to special items combine to generate a nonlinear relation between unexpected equity returns and earnings news (the shock to expected current and future earnings). Based on this model, we construct a conservatism ratio (CR) defined as the ratio of the current earnings shock to earnings news. CR measures the proportion of the total shock to expected …
Proposed Statement On Auditing Standards, Consistency Of Financial Statements, February 19, 2010, Comments Are Requested By May 19, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, February 19,
2010
University of Mississippi
Proposed Statement On Auditing Standards, Consistency Of Financial Statements, February 19, 2010, Comments Are Requested By May 19, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, February 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Consistency Of Financial Statements, February 19, 2010,
2010
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, Consistency Of Financial Statements, February 19, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letter From Barry C. Melancon, Cpa, President And Ceo, American Institute Of Certified Public Accountants, To Christopher J. Dodd, Chairman, Senate Committee On Banking, Housing And Urban Affairs, And Richard C. Shelby, Ranking Member, Senate Committee On Banking, Housing And Urban Affairs Re: The Importance Of Independent, Unbiased Standard Setting Of Private Sector Accounting Principles., Barry C. Melancon
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Consideration Of Omitted Procedures After The Report Release Date, February 5, 2010,
2010
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, Consideration Of Omitted Procedures After The Report Release Date, February 5, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Consideration Of Omitted Procedures After The Report Release Date, February 5, 2010, Comments Are Requested By May 31, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, February 5,
2010
University of Mississippi
Proposed Statement On Auditing Standards, Consideration Of Omitted Procedures After The Report Release Date, February 5, 2010, Comments Are Requested By May 31, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, February 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
An Economist's Take On The Opportunities And Threats That Lie Ahead For Asia,
2010
Singapore Management University
An Economist's Take On The Opportunities And Threats That Lie Ahead For Asia, Knowledge@Smu
Knowledge@SMU
Say you have the ability to foresee the ups and downs of the economy; what would you do with that power? Stephen Roach's answer: Become a celebrated economist, columnist and author! His latest book, The Next Asia, is a 2006 to 2009 greatest hits collection of essays on what, he believes, are the region's shortfalls and opportunities. There is plenty to chew upon – from what Roach believes are the factors that led to the recent financial crisis to the various issues that will plague the continent's rapidly developing economies.
Cpa Client Bulletin, February 2010,
2010
University of Mississippi
Cpa Client Bulletin, February 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Audit Market Concentration And Audit Quality,
2010
Singapore Management University
Audit Market Concentration And Audit Quality, Sanjay Kallapur, Srinivasan Sankaraguruswamy, Yoonseok Zang
Research Collection School Of Accountancy
Policymakers and regulators have been concerned about the impact of audit market concentration resulting from decline in the number of audit firms due to mergers and the demise of Arthur Andersen. In this paper we find a positive association between audit market concentration (Herfindahl index) at the MSA level and audit quality (measured by discretionary accruals and the Dechow-Dichev (2002) measure of accrual quality). We control for fixed year effects, therefore our results are unlikely to be affected by the increase in concentration due to Andersen’s demise contemporaneous with an increase in audit quality because of regulatory measures such as …
Accounting Hall Of Fame: Ray J. Ball, Remarks And Citation , San Diego, California, January 23, 2010,
2010
University of Mississippi
Accounting Hall Of Fame: Ray J. Ball, Remarks And Citation , San Diego, California, January 23, 2010, American Accounting Associatin, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Auditing Standards Board (Asb) Meeting, January 11-14, 2010, Amelia Island, Fl; Highlights, January 11-14, 2010,
2010
University of Mississippi
Auditing Standards Board (Asb) Meeting, January 11-14, 2010, Amelia Island, Fl; Highlights, January 11-14, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
User Information Risk: How It Improves Audit Quality,
2010
Nelson Rusche College of Business, Stephen F. Austin State University
User Information Risk: How It Improves Audit Quality, Jack R. Ethridge, Treba Marsh
Faculty Publications
Audited financial statements are the basis for the communication of essential financial information. Accordingly, the reliability of the financial statements is of extreme importance to all parties involved in the process. This paper identifies the three primary parties as the organization, the auditor, and the user and recommends the user play an increased role in this process. The user should be allowed to analyze the quality of the auditor and audit process based upon five critical factors that should be required to be disclosed by the auditor. This paper discusses the five factors and how each one could benefit the …
Survey Responses: Mail Versus Email Solicitations,
2010
Francis Marion University
Survey Responses: Mail Versus Email Solicitations, Rodger G. Holland, Aileen Smith, James R. Hasselback, Bryson Payne
Faculty Publications
Surveys, particularly electronic surveys, are becoming popular methods of eliciting consumer responses. For example, many businesses now have survey sites printed on the bottom of receipts with some future discount as an enticement to participate. Clearly, the intent of such incentives is to stimulate participation. Surveys have also become popular in academia, but rarely are incentives offered. Clearly, those in academia also prefer a high participation rate, but without financial incentives what can be done to encourage participation? This research attempts to address that question.
Undergraduate Preparation And Dissertation Methodologies Of Accounting Phds Over The Past 40 Years,
2010
Central Washington University
Undergraduate Preparation And Dissertation Methodologies Of Accounting Phds Over The Past 40 Years, Marvin L. Bouillon, Sue Ravenscroft
All Faculty Scholarship for the College of Business
There is a shortage of accounting faculty and this shortage is predicted to worsen in the future. The number of new PhDs in accounting has declined from approximately 200 per year in the late 1980' s and early 1990' s to just over I 00 per year in recent years. Currently, we expect approximately 400 to 500 new accounting faculty positions to open up annually over the next to five to ten years. We believe that there has been a narrowing of the number of PhD candidates coming from fields other than accounting and other business related fields. If this …
2010-2011 Operating Budget,
2010
Morehead State University
2010-2011 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2010-2011 Operating Budget of Morehead State University.
2009-2010 Morehead State University Audit Report,
2010
Morehead State University
2009-2010 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2009-2010 Audit Report for Morehead State University.
Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119,
2010
University of Mississippi
Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
