Business Commons^™

Accounting For Policy In Accounting, Economics And Law, Shyam Sunder

Shyam Sunder

No abstract provided.

Building Research Culture, Shyam Sunder

Shyam Sunder

No abstract provided.

Building Research Culture, Shyam Sunder

Shyam Sunder

No abstract provided.

Accounting And Productivity: Answering The Big Questions, Gary Pan, Themin Suwardy

Gary PAN

No abstract provided.

Contract Theory Of Organizations, Accounting And Control, Shyam Sunder

Shyam Sunder

No abstract provided.

Accounting Antecedents Of The Financial Crisis, Shyam Sunder

Shyam Sunder

No abstract provided.

Riding The Accounting Train: From Crisis To Crisis In Eighty Years, Shyam Sunder

Shyam Sunder

No abstract provided.

Helping Hands, Gary Pan

Gary PAN

With economic uncertainty prevailing in recent years, Singapore is being confronted with the challenges of managing growing aging population, acute land and labour constraints and rising business operating costs. If left unchecked, these challenges may threaten Singapore’s economic well-being and consequently its status as a global and financial hub. To address these challenges, many believe productivity-driven growth can deliver sustainable and inclusive economic development and improve Singapore’s standard of living over time. The National Productivity and Continuing Education Council (NPCEC), set up to spur Singapore to step up its efforts to boost skills and enterprise productivity, has identified the accountancy …

Change Management: The People Dimension, Gary Pan

Gary PAN

Many accounting professionals believe it is important to raise productivity in the accounting sector. A recent survey conducted by the Institute of Management Accountants (2011), however, highlighted that raising productivity, while a very important topic, can be a daunting challenge. Therefore, the urgent issue facing the accounting sector is to address the critical concern of how accounting professionals can be more productive?

Improving Internal Control Over Financial Reporting: Coso’S Guidance Not Just For Public Companies Anymore, Jeffrey E. Michelman, Bobby E. Waldrup

Jeffrey E Michelman

When the Committee of Sponsoring Organizations (COSO) released itsInternal Control—Integrated Framework (ICFR) in 1992, the event went largely unnoticed. The importance of this framework changed dramatically with the passage of the Sarbanes-Oxley Act of 2002 (SOX). Because SOX required all covered entities to base their assessment of internal control on a recognized framework, COSO was readily embraced. Unfortunately, smaller public and nonpublic companies have found the 1992 framework complicated to apply and to understand.

Executive Mba Libguide, Mary Wilson

Mary Wilson

Welcome!

This guide is created for Executive MBA students, faculty, and staff and is useful for various learning activities such as finding information on companies, searching for articles on a specific topic, reading comment letters sent to the SEC and accounting standards issued by FASB and IASB, and accessing stock market information. It compiles databases and websites useful for effective research on various business topics. If you have any questions please feel free to contact the Horace W. Sturgis Library. We will be happy to help you with planning your research and identifying the most relevant sources of information.

Accounting Research Guide, Mary Wilson

Mary Wilson

This guide provides access to useful resources for accounting students. It provides information on such topics as finding information on companies, searching for articles on a specific topic, reading comment letters sent to the SEC and accounting standards issued by FASB and IASB, and accessing stock market information. It compiles databases and websites useful for effective research on accounting topics.

Doctor Of Business Administration (Dba) Libguide, Mary Wilson

Mary Wilson

This guide is created for KSU's DBA students and is useful for research and information. I hope it will be useful for providing help in locating scholarly research. The library has excellent electronic resources, as well as traditional print materials available in the library.

Restoring The Natural Law: Copyright As Labor And Possession, Alfred C. Yen

Alfred C. Yen

In this Article, Professor Yen explores the problems associated with viewing copyright solely as a tool for achieving economic efficiency and advocates for the restoration of natural law to copyright jurisprudence. The Article demonstrates that economics has not been solely responsible for copyright’s development and basic structure, but has rather developed along lines suggested by neutral law, despite modern copyright jurisprudence. The Article considers the consequences of extinguishing copyright’s natural law facets in favor of the blind pursuit of efficiency and concludes by exploring the implications of restoring natural law thinking to copyright jurisprudence.

Contract Theory Of Organizations, Accounting And Control, Shyam Sunder

Shyam Sunder

No abstract provided.

Statistical Studies Of Accounting And Stock Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly

Anne Kelly

Examines the liability of accountants in the United States to third parties for negligent misrepresentation.

The Accounting Consensus: Implications For Accounting Education, Research And The Profession, Shyam Sunder

Shyam Sunder

No abstract provided.

Riding The Accounting Train: From Crisis To Crisis In Eighty Years, Shyam Sunder

Shyam Sunder

No abstract provided.

The Valuation Accuracy Of The Price-Earnings And Price-Book Benchmark Valuation Methods, C. S. Cheng, Ray Mcnamara

Ray McNamara

This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable firms are selected based on industry membership, size and return on equity as well as combinations of industry membership with size and with return on equity. We find that within the P/E and P/B benchmark valuation methods, the best definition of the comparable firms are based on industry membership combined with return on equity. However, only the industry membership is …

Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein

Sakthi Mahenthiran

This resource catalog is one of a series prepared for the Pedagogical Resources Committee of the Federation of Schools of Accountancy. The aim of the resource catalog series is to provide background information for instructors interested in enhancing classroom pedagogy. Each resource catalog focuses on a single pedagogical issue or approach. The catalogs are authored by educators who are familiar with the issue or approach in both their classroom efforts and research writings.

Role Of Accounting In Global Financial Crisis: Research And Open Questions, Shyam Sunder

Shyam Sunder

No abstract provided.

Income Strategies Of Listed And Unlisted Companies: An Empirical Study Of Accounting Method Choices, Keith Duncan

Keith Duncan

This paper explores whether the political and contracting environments for listed and unlisted companies gives rise to different wealth incentives for management to judiciously select a portfolio of accounting procedures for the firm. The analysis indicates significant differences in the method choices made by the managers of listed and unlisted firms. For the listed firms, size as a proxy for political costs is negatively related to portfolio choice, supporting the political cost hypothesis. In addition, leverage and directors' percentage ownership are positively related to portfolio choice and thus support the debt contracting cost hypothesis. In contrast, none of the contracting …

Accounting Common Knowledge And The Dynamics Of Stock Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

Are Regulatory Mandate And Independence Necessary For Audit Quality?, Shyam Sunder, Karim Jamal

Shyam Sunder

Trade, Accounting, And Governance In Kautilya's Arthasastra, Shyam Sunder

Shyam Sunder

No abstract provided.

An Invitation To Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.

Accounting, Labor, Capital And Product Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

Single Minded? : Implementing Common Financial Systems, Mark E. Pickering

Mark E Pickering

As companies grow via acquisition they collect a variety of separate and often quite diverse financial systems belonging to the newly acquired companies. While there is a substantial cost to implementing a common financial system across the merged group. Is that cost outweighed by the benefits of a single system? This article uses a case study to highlight options for different degrees of finance system commonality, potential benefits of each option and a framework for analysing the appropriate level of commonality.

Keiyakurironteki Kigyoukan To Daitaitei Kaikeikan: Kontenteki, Kantenkara, Jutakusekininjou No Kentenkara, Oyobi Sijouapurouchikara Kaikei Wo Rikaisi, Tougousuru Shian” [Contract-Based Theory Of The Firm And Alternative Forms Of Accounting: Classical, Stewardship And Market Perspectives], Shyam Sunder, Hidetoshi Yamaji

Shyam Sunder

No abstract provided.