Open Access. Powered by Scholars. Published by Universities.®
- Publication Type
Articles 1 - 6 of 6
Full-Text Articles in Business
The Implication Of Us Gaap And Ifrs Convergence On American Business, Austin Willmore
The Implication Of Us Gaap And Ifrs Convergence On American Business, Austin Willmore
Honors Theses
The purpose of this work is to discuss the ongoing process of convergence between IFRS and GAAP. It addresses some of the limitations of previous research related to this topic: namely, gives a more recent perspective than is currently available, and also discusses various aspects of the project in a single paper. This paper addresses the timeline of the project, the costs that it presents, the status of the convergence effort, and discusses possible outcomes of these efforts. This research compares, contrasts, and analyzes IFRS and GAAP in several key areas that were (or are still) keeping the standards apart.
The Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey Archambault, Marie E. Archambault
The Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey Archambault, Marie E. Archambault
Marie E. Archambault
United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income statement information. This study utilizes the 1915 Moody’s Analyses of Investments to test whether regulated firms in the United States reported more income statement information than unregulated firms. Rate regulation influenced utilities to report income statements more frequently than industrial companies. Stock market listing requirements also influenced the reporting of income statements. Therefore, the results indicate that both public and private regulations influenced financial reporting in the …
Financial Reporting In 1920: The Case Of Industrial Companies, Jeffrey Archambault, Marie E. Archambault
Financial Reporting In 1920: The Case Of Industrial Companies, Jeffrey Archambault, Marie E. Archambault
Marie E. Archambault
This study uses the 1920 Moody’s Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …
How Can Financial Reporting Standards Resist Accounting-Motived Financial Engineering?, Shyam Sunder
How Can Financial Reporting Standards Resist Accounting-Motived Financial Engineering?, Shyam Sunder
Shyam Sunder
No abstract provided.
Csr Practices At Bank Islam Malaysia Berhad (Bimb): Managing Csr Fund, Fathiyyah Abu Bakar, Mohd 'Atef Md Yusof
Csr Practices At Bank Islam Malaysia Berhad (Bimb): Managing Csr Fund, Fathiyyah Abu Bakar, Mohd 'Atef Md Yusof
fathiyyah abu bakar
The notion of CSR from Islamic perspective has been viewed as a comprehensive discourse when it is already embedded the element of spiritual (Tawhid and Taqwa), economics, ethics and legality. However, there is a black box in the process of managing CSR fund which is used to conduct the CSR initiatives. Thus, this study attempts to revisit the issues by discussing Islamic concept of CSR practices and to gain insights the process of managing various sources of CSR fund. By using case study approach, a group of key CSR players at Bank Islam Malaysia Berhad as well as the recipients …
Monopoly Versus Competition In Setting Accounting Standards, Shyam Sunder
Monopoly Versus Competition In Setting Accounting Standards, Shyam Sunder
Shyam Sunder