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Articles 3091 - 3120 of 14533
Full-Text Articles in Entire DC Network
Hedging Effectiveness Under Conditions Of Asymmetry, Jim Hanly, John Cotter
Hedging Effectiveness Under Conditions Of Asymmetry, Jim Hanly, John Cotter
Articles
We examine whether hedging effectiveness is affected by asymmetry in the return distribution by applying tail specific metrics, for example, Value at Risk, to compare the hedging effectiveness of short and long hedgers. Comparisons are applied to a number of hedging strategies including OLS, and both symmetric and asymmetric GARCH models. We apply our analysis to a dataset consisting of S&P500 index cash and futures containing symmetric and asymmetric return distributions chosen ex-post. Our findings show that asymmetry reduces out-of-sample hedging performance and that significant differences occur in hedging performance between short and long hedgers.
Performance Measurement System Enabling The Development Of Strategic Objectives - A Case Study In An Irish Shared Services Centre, Padraig Murray
Performance Measurement System Enabling The Development Of Strategic Objectives - A Case Study In An Irish Shared Services Centre, Padraig Murray
Theses
Historically management accounting literature has articulated the benefits of performance measurement systems (PMSs) as effectively enforcing and supporting organisations ’ existing strategic objectives. More recently, management accounting literature advocates the uses of PMSs in guiding the review of an organisation's current strategy and enabling the development of future strategy. This literature calls for more empirical evidence of the existence of these benefits. The current competitive and recessionary conditions have led to a reassessment by Irish organisations of their strategic objectives. Multinational companies are tempted to relocate to lower wage rate economies, unless Irish divisions can prove that they can provide …
35th Accounting Faculty Directory, 2012-2013, James R. Hasselback, Mary Ball Washington
35th Accounting Faculty Directory, 2012-2013, James R. Hasselback, Mary Ball Washington
Individual and Corporate Publications
No abstract provided.
Strategy Selection, Surrogation, And Strategic Performance Measurement Systems, Jongwoon Choi, Gary Hecht, William B. Tayler
Strategy Selection, Surrogation, And Strategic Performance Measurement Systems, Jongwoon Choi, Gary Hecht, William B. Tayler
Faculty Publications
Strategic performance measurement systems operationalize firm strategy with a set of performance measures. A consequence of such alignment is the tendency for managers to lose sight of the strategic construct(s) the measures are intended to represent, and subsequently act as though the measures are the constructs of interest, a phenomenon referred to as surrogation. We investigate how involvement in strategy selection affects managers’ propensity to exhibit surrogation. We predict and find that strategy selection reduces surrogation. Surprisingly, we do not find that engaging in strategy deliberation, a key process underlying strategy selection, reduces surrogation. Thus, managers’ involvement in the actual …
2011 Yellow Book: Independence - Nonaudit Services Documentation Practice Aid, Pak-Aims (American Institute Of Management Sciences)
2011 Yellow Book: Independence - Nonaudit Services Documentation Practice Aid, Pak-Aims (American Institute Of Management Sciences)
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Social Security : Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Adviser's Guide To Social Security : Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Guides, Handbooks and Manuals
No abstract provided.
Esops : Savvy Strategy For Tax Management, Succession, And Continuity, Scott D. Miller
Esops : Savvy Strategy For Tax Management, Succession, And Continuity, Scott D. Miller
Guides, Handbooks and Manuals
No abstract provided.
White Collar Crime : Core Concepts For Consultants And Expert Witnesses, Debra K. Thompson, Randal A. Wolverton
White Collar Crime : Core Concepts For Consultants And Expert Witnesses, Debra K. Thompson, Randal A. Wolverton
Guides, Handbooks and Manuals
No abstract provided.
Tax Research Techniques, Robert Lynn Gardner, Dave N. Stewart, Ronald G . Worsham
Tax Research Techniques, Robert Lynn Gardner, Dave N. Stewart, Ronald G . Worsham
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids As Of June 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids As Of June 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual As Of June 1, 2012 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual As Of June 1, 2012 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Performance Is Everything : The Why, What, And How Of Designing Compensation Plans, August J. Aquila, Coral L. Rice, American Institute Of Certified Public Accountants. Private Companies Practice Section
Performance Is Everything : The Why, What, And How Of Designing Compensation Plans, August J. Aquila, Coral L. Rice, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Using An Ssae No. 16 Service Auditor's Report (Soc 1 Report) In Audits Of Employee Benefit Plans, American Institute Of Certified Public Accountants (Aicpa)
Using An Ssae No. 16 Service Auditor's Report (Soc 1 Report) In Audits Of Employee Benefit Plans, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman
Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman
Guides, Handbooks and Manuals
No abstract provided.
Cpe Direct, January-March 2012, American Institute Of Certified Public Accountants (Aicpa)
Cpe Direct, January-March 2012, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Government Auditing Standards And Circular A-133 Developments - 2012; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Developments - 2012; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Accounting Flexibility And Managers’ Forecast Behavior Prior To Seasoned Equity Offerings, Jae Bum Kim
Accounting Flexibility And Managers’ Forecast Behavior Prior To Seasoned Equity Offerings, Jae Bum Kim
Research Collection School Of Accountancy
This study examines the effect of accounting flexibility on managers’ forecasting behavior prior to seasoned equity offerings(SEO). While SEO firms have strong incentives to convey optimistic information to boost the pre-SEO stock price, they also face enhanced litigation risk arising from SEO-related regulations. Thus, I hypothesize that managers of SEO firms will release optimistic forecasts prior to an SEO only if they have the accounting flexibility to manage subsequent reported earnings to meet or exceed their forecasts. I find that managers with greater accounting flexibility are more likely to issue a forecast prior to the SEO and their forecasts are …
Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Gary Pan, Manjari Mehta, Poh Sun Seow
Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Gary Pan, Manjari Mehta, Poh Sun Seow
Research Collection School Of Accountancy
This case highlights the specific risks and issues that may be encountered in the information systems (IS) procurement process in a country where bribery and corruption are more common. PSO is a large Indian public sector organization involved in energy-related business. Being financially deprived, PSO relied on government funding to build its infrastructures. Besides the funding support, PSO also inherited the bureaucratic structure and the corruption practices. Lately, PSO was involved in several IS infrastructure and applications upgrading projects and wanted to review its IS procurement process. Does PSO understand the process risks in public IS procurement? Does PSO have …
An Analytical And Empirical Measure Of The Degree Of Conditional Conservatism, Dan Segal, Jeffrey L. Callen
An Analytical And Empirical Measure Of The Degree Of Conditional Conservatism, Dan Segal, Jeffrey L. Callen
Research Collection School Of Accountancy
There is a profound gap between models of accounting conservatism and the proxies for conditional conservatism currently used by the empirical literature. Not one of the proxies employed by the empirical literature to date obtains from a rigorous definition of conditional conservatism. In contrast, this study defines conditional conservatism in terms of truncated distributions and derives analytically a nonlinear relation between revisions to returns and earnings news for the conservative firm. This nonlinear relation is shown to be mathematically equivalent to two linear relations conditioned on the firm's degree of conservatism. From these relations, we derive a model-based proxy of …
The Effects Of Political Connections On The Level And Value Of Cash Holdings: International Evidence, Yuanto Kusnadi, K.C. John Wei
The Effects Of Political Connections On The Level And Value Of Cash Holdings: International Evidence, Yuanto Kusnadi, K.C. John Wei
Research Collection School Of Accountancy
In this paper, we examine the role of political connections on corporate liquidity policies and their consequences in an international setting. We find that managers of politically connected firms have a tendency to hoard more cash than their non-connected counterparts. Moreover, presence of political connections reduces the value of cash holdings. Further analysis reveals that our main findings are more pronounced for firms in emerging markets as well as for firms in countries with weak legal protection of investors and high levels of corruption. Overall, our empirical results corroborate previous findings on the agency cost explanation for corporate cash holdings.
Investor Sentiment, Disagreement, And The Breadth Return Relationship, Hai Lu, Ling Cen, Liyan Yang
Investor Sentiment, Disagreement, And The Breadth Return Relationship, Hai Lu, Ling Cen, Liyan Yang
Research Collection School Of Accountancy
We extend the theory and empirics in Chen, Hong, and Stein (2002) by assuming that investors subject to market sentiment hold a biased belief in the aggregate. With a dynamic multi-asset model, we predict that the breadth-return relationship can be either positive or negative depending on the relative strength of two offsetting forces — disagreement and sentiment. Using the sentiment index developed in Baker and Wurgler (2006, 2007), we find evidence consistent with our predictions. The breadth-return relationship is positive when the sentiment effect is small. However, the relationship becomes negative when (i) the time-series variation of market-wide sentiment is …
U.S. Adoption Of International Financial Report Standards And The American C.P.A., Chris Powell
U.S. Adoption Of International Financial Report Standards And The American C.P.A., Chris Powell
Undergraduate Honors Theses
No abstract provided.
Internal Audit Outsourcing And The Risk Of Misleading Or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?, Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood
Internal Audit Outsourcing And The Risk Of Misleading Or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?, Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood
Faculty Publications
The Sarbanes-Oxley Act of 2002 (SOX) represents a far-reaching legislative attempt to improve the quality of financial reporting in the United States in response to the major accounting frauds of the late 1990s and early 2000s (Klein 2003). A significant change imposed by SOX was to prohibit the outsourcing of internal audit services to firms’ external auditors.1 Competing academic arguments suggest that this ban will either improve or worsen financial reporting quality. The knowledge spillover argument suggests that by both performing the external audit and providing nonaudit services, auditors improve overall audit quality through a deeper understanding of the client …
Creating A Fog: Can Plain English Be Used To Mislead Investors?, Scott Collins
Creating A Fog: Can Plain English Be Used To Mislead Investors?, Scott Collins
CGU Theses & Dissertations
A recent growth in textual analysis research in the accounting and finance literature relies heavily on context to draw conclusions about the readability or sentiment of the text under study. Yet the complexity of the text used in the financial disclosure is also relevant in evaluating readability and sentiment. Experimental results in this dissertation thesis show that a change in annual report complexity is associated with a change in the probability that a subject will comprehend the information being communicated in the disclosure. Specifically, increasing the complexity of an annual report disclosure dampens the probability that a subject will understand …
Venture Capital In Ireland In Comparative Perspective, Frank Barry, Clare O'Mahony, Beata Sax
Venture Capital In Ireland In Comparative Perspective, Frank Barry, Clare O'Mahony, Beata Sax
Articles
This paper assembles the most comprehensive set of data available to offer a comparative perspective on venture capital in Ireland. The paper charts the emergence of the sector and the co-evolution of the demand and supply sides of the market. On the demand side, a flow of investment opportunities emerged – particularly from the indigenous software sector – for which venture capital represented an appropriate financing vehicle. Concurrently, on the supply side, publicly provided funding and other elements of public policy dramatically enhanced its availability. State support to the demand-side has been a multiple of state support to the supply …
Ceos, Cfos, And Accounting Fraud, Douglas M. Boyle, Brian W. Carpenter, Dana Hermanson
Ceos, Cfos, And Accounting Fraud, Douglas M. Boyle, Brian W. Carpenter, Dana Hermanson
Faculty Articles
The article focuses on fraudulent financial reporting, which has been a long-standing concern for the U.S. investors. It discusses the findings of a study that provides valuable insights into the role of chief executive officers (CEO) and chief financial officer (CFO) in the prevention of such situation. Also provided are key anti-fraud resources including a fraud risk management program, the assessment of fraud risk exposure and prevention techniques.
Corporate Social Responsibility And Financial Performance: Does It Pay To Be Good?, Harmony J. Palmer
Corporate Social Responsibility And Financial Performance: Does It Pay To Be Good?, Harmony J. Palmer
CMC Senior Theses
The prominence of corporate social responsibility (CSR) initiatives today suggests that the corporate perception of such policies has shifted from an unnecessary addition to a critical business function. Using a reliable source of data on corporate social performance (CSP), this study explores and tests the relationship between CSP and corporate financial performance (CFP). Unlike prior research, this study additionally tests the impact CSP has on sales and gross margin in hopes of providing insight on sales strategies that can be implemented to maximize the impact of the relationship. The dataset includes most of the S&P 500 firms and covers years …
Real Estate And Construction Industry Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Real Estate And Construction Industry Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Adoption Of Lean Operations And Lean Accounting On The Financial-Performance Measures Of Publicly Traded Companies, Daniel C. Harris
The Adoption Of Lean Operations And Lean Accounting On The Financial-Performance Measures Of Publicly Traded Companies, Daniel C. Harris
Electronic Theses and Dissertations
For fiscal years 2008 through 2010, manufacturers and service providers that adopted lean operations outperformed companies that did not adopt lean operations. Using non-parametric tests and a matched-pairs design, lean companies had greater returns on both net operating assets (RNOA) and total assets (ROA). Lean companies also experienced better operating cash flows and cash adequacy than non-lean companies. The profit margins and financing-assets ratios were marginally better for lean companies than non-lean companies. Several working-capital measures, however, were not significantly different. Lean companies also experienced higher total-inventory turnover and raw-materials inventory turnover than non-lean companies. Although work-in-process inventory turnover did …
Aicpa Professional Standards As Of June 1, 2012, Volume 2: U.S. Auditing Standards – Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2012, Volume 2: U.S. Auditing Standards – Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.