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Accounting

Selected Works

Selected Works

2005

Articles 1 - 12 of 12

Full-Text Articles in Business

Minding Our Manners: Accounting As Social Norms, Shyam Sunder Oct 2005

Minding Our Manners: Accounting As Social Norms, Shyam Sunder

Shyam Sunder

No abstract provided.

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Minding Our Manners: Accounting As Social Norms, Shyam Sunder Oct 2005

Minding Our Manners: Accounting As Social Norms, Shyam Sunder

Shyam Sunder

No abstract provided.

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Opportunity Costs, Profits, And Value, Shyam Sunder Aug 2005

Opportunity Costs, Profits, And Value, Shyam Sunder

Shyam Sunder

No abstract provided.

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Nanny Knows Best: The Problem Of Setting Efficient Accounting Standards, Shyam Sunder Aug 2005

Nanny Knows Best: The Problem Of Setting Efficient Accounting Standards, Shyam Sunder

Shyam Sunder

No abstract provided.

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Accounting And Controls In E-Commerce: Expectations, Common Knowledge And Culture, Shyam Sunder Aug 2005

Accounting And Controls In E-Commerce: Expectations, Common Knowledge And Culture, Shyam Sunder

Shyam Sunder

No abstract provided.

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The Impact Of The Stock-For-Debt Exception On Corporate Bankruptcy Restructurings, William Terando, W. Shaw Jul 2005

The Impact Of The Stock-For-Debt Exception On Corporate Bankruptcy Restructurings, William Terando, W. Shaw

William D. Terando

No abstract provided.

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An Amt Trap That Caught Teresa Heinz Kerry In 2003, Greg Geisler Jul 2005

An Amt Trap That Caught Teresa Heinz Kerry In 2003, Greg Geisler

Greg Geisler

For 2003, it appears that Heinz Kerry paid tax of about $23,333 (Heinz Kerry's marginal AMT rate of 28 percent multiplied by $83,333) because she owned "AMT bonds" (i.e., private activity muni bonds). Heinz Kerry would have been better off if she owned non-AMT muni bonds instead of the AMT bonds. If we assume that she would have received 25 fewer basis points of interest if she owned non-AMT bonds, Heinz Kerry would have been approximately $20,000 richer at the end of 2003. Heinz Kerry was caught by the tax trap of owning AMT bonds when she was subject to …

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Consolidation And Competition In Public Accounting: An Analysis Of The Gao Report, Robert Bloom, David Schirm Jun 2005

Consolidation And Competition In Public Accounting: An Analysis Of The Gao Report, Robert Bloom, David Schirm

Robert Bloom

Analyzes the report "Public Accounting Firms: Mandated Study on Consolidation and Competition," which focused on the implications of the mergers of accounting firms of Ernst & Young, Deloitte & Touche, KPMG and PricewaterhouseCoopers for smaller firms, released by the U.S. General Accounting Office in July 2003. Status of the competition among audit firms; Limitations of a pure-competition model of the audit market structure which was used to address the observed concentration in the market for audit services; Impact of the merger on public companies.

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Nanny Knows Best: The Problem Of Setting Efficient Accounting Standards, Shyam Sunder Jun 2005

Nanny Knows Best: The Problem Of Setting Efficient Accounting Standards, Shyam Sunder

Shyam Sunder

No abstract provided.

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Social Norms Versus Standards Of Accounting, Shyam Sunder May 2005

Social Norms Versus Standards Of Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.

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Social Norms Versus Standards Of Accounting, Shyam Sunder May 2005

Social Norms Versus Standards Of Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.

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Minding Our Manners: Accounting As Social Norms, Shyam Sunder Mar 2005

Minding Our Manners: Accounting As Social Norms, Shyam Sunder

Shyam Sunder

No abstract provided.

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