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Full-Text Articles in Business
Can The Financialised Atmosphere Be Effectively Regulated And Accounted For?, Patty Mcnicholas, Carolyn Windsor
Can The Financialised Atmosphere Be Effectively Regulated And Accounted For?, Patty Mcnicholas, Carolyn Windsor
Carolyn Windsor
Purpose – This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs). Specifically it seeks to examine the financial regulatory infrastructure that will more than likely oversee the Australian ETS, the same regulatory infrastructure which failed to prevent the global financial crisis.Design/methodology/approach – A critical examination of the financialisation of the atmosphere that follows the growth of the financialisation of capitalism when economic activity shifted from production and service sectors to finance. Financialisation of capitalism is supported by capitalist regulation influenced by neo-liberal …
Returns To Scale Pattern And Efficient Firm Size In The Public Accounting Industry: An Empirical Investigation, Carolyn Galantine, H. Chang, A. Thevaranjan
Returns To Scale Pattern And Efficient Firm Size In The Public Accounting Industry: An Empirical Investigation, Carolyn Galantine, H. Chang, A. Thevaranjan
Carolyn A Galantine CPA., PhD
This paper employs Data Envelopment Analysis to investigate returns to scale patterns and efficient firm size in the public accounting industry in the USA post-Sarbanes–Oxley Act. Using contemporary survey data from Accounting Today's top-100 accounting firms for the years 2003 and 2004, our results indicate that the very largest accounting (first tier) firms display constant returns to scale, whereas approximately half of the smaller (second tier) firms exhibit increasing returns to scale. These findings suggest that while very large firms are optimally scaled, there still are economic efficiencies to be gained through expanding the size of nearly half of the …
A Financial Statement Analysis Project For Introductory Financial Accounting, Carolyn Galantine, Marilyn Misch
A Financial Statement Analysis Project For Introductory Financial Accounting, Carolyn Galantine, Marilyn Misch
Carolyn A Galantine CPA., PhD
This paper describes a financial statement analysis project useful in both preparer- based and user-based introductory courses in financial accounting. The project requires students to analyze trends in corporate performance, to evaluate corporate financial decisions, to discuss non-financial statement issues that would be important to potential investors, to compare two companies within an industry, and to make investment recommendations. The project’s requirements are completely detailed on a single page, and the project is applicable to companies in any industry. The project requires only limited introduction in the classroom, is easily adaptable to reflect instructor preferences, and may be used as …
"Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers.", Shyam Sunder
"Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers.", Shyam Sunder
Shyam Sunder
No abstract provided.
Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder
Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder
Shyam Sunder
No abstract provided.
Financial Engineering And The Arms Race Bewteen Accounting Standard Setters And Preparers, Shyam Sunder
Financial Engineering And The Arms Race Bewteen Accounting Standard Setters And Preparers, Shyam Sunder
Shyam Sunder
No abstract provided.
Financial Regulation For A Better Society, Shyam Sunder
Financial Regulation For A Better Society, Shyam Sunder
Shyam Sunder
No abstract provided.
Accounting By Rules Or Social Norms?, Shyam Sunder
Trade, Accounting, And Governance In Kautilya’S Arthaśāstra, Shyam Sunder
Trade, Accounting, And Governance In Kautilya’S Arthaśāstra, Shyam Sunder
Shyam Sunder
No abstract provided.