Business Commons^™

Minding Our Manners: Accounting As Social Norms, Shyam Sunder

Shyam Sunder

No abstract provided.

Minding Our Manners: Accounting As Social Norms, Shyam Sunder

Shyam Sunder

No abstract provided.

Opportunity Costs, Profits, And Value, Shyam Sunder

Shyam Sunder

No abstract provided.

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

Shyam Sunder

No abstract provided.

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

Shyam Sunder

No abstract provided.

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

William D. Terando

No abstract provided.

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

Greg Geisler

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.

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

Shyam Sunder

No abstract provided.

Social Norms Versus Standards Of Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.

Corporate Governance, Strategy, And Supply Management Performance: An Empirical Analysis Of Companies Listed In The São Paulo Stock Exchange, Wesley Mendes-Da-Silva

Wesley Mendes-Da-Silva

This paper examines whether the corporate governance structures of firms with diversified suppliers differ from those of firms with more specialized or concentrated suppliers. This study consists of multiple cross sections that cover the period between 1997 and 2001 and incorporates data collected from 176 industrial companies from fourteen industrial segments that listed stocks in Bovespa, the São Paulo Stock Exchange. This study based its exploration on the premise that minimized inventory and minimized days’ sales in inventory ratios define the best-performing supply management.

Social Norms Versus Standards Of Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.

Minding Our Manners: Accounting As Social Norms, Shyam Sunder

Shyam Sunder

No abstract provided.

The Efficacy Of Auditors' Going-Concern Opinions Compared With A Temporal And An Atemporal Bankruptcy Risk Model: Analysing Us Trade And Service Industry Failures 1974-1988, Carolyn Windsor, P Cybinski

Carolyn Windsor

Conflicting results have emerged from several past studies as to whether bankruptcy prediction models are able to forecast corporate failure more accurately than auditors’ going-concern opinions. Nevertheless, the last decade has seen improved modelling of the path-to-failure of financially distressed firms over earlier static models of bankruptcy. In the light of the current crisis facing the auditing profession, this study evaluates the efficacy of auditors’ going-concern opinions in comparison to two bankruptcy prediction models. Bankrupt firms in the U.S. service and trade industry sectors were used to compare model predictions against the auditors’ going-concern opinion for two years prior to …

Involvement Of Porin N,N-Dicyclohexylcarbodiimide-Reactive Domain In Hexokinase Binding To The Outer Mitochondrial Membrane, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Modeling And Analysis Of An On Line Fms, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Novel Technique To Control The Premature Infant Incubator System Using Ann, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Rules Of Ownership Of Artificial Persons Of Intellectual Property Rights -Comparative Study Between Jordanian, & French Laws-, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The Role Of Knowledge Management In Enhancing The Competitiveness Of Small And Medium-Sized Enterprises (Smes), Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Solar Cooker Utilizing Satellite Dish Technology, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Evaluation Technique In The Spi-Calculus For Cryptographic Protocols, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The State Of Engineering Postgraduate Studies In Iraqi Universities, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

An Approach Of Web Services Quality Attributes Specification, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright

Laura R. Ingraham

The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers.

Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky

Laura R. Ingraham

The author’s report in this article on their study in questionnaire format that tested the perception of 89 small-business tax practitioners regarding the com- plexity of 37 tax provisions. They found overwhelming consistency on the five most complex and five least complex small-business tax provisions with partner- ships, estate and gift valuations, tax-deferred ex- changes, frequency of law changes, and retirement plans topping the hit parade. Progressive tax rates, estimated taxes, Social Security/self-employment taxes, corporate capital gain provisions, and cash ver- sus accrual method were uniformly and consistently perceived as the least complex. These results have tax policy implications. According …

Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar

Laura R. Ingraham

There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the …

Incorporating Tax Reform Into Tax Courses, Annette M. Nellen

Annette M. Nellen

No abstract provided.

The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno

Mary F. Calegari

In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of the top and bottom quartiles based on the firms' earnings at the IPO year, we find that although the top quartile firms have a significantly positive accrual component in the IPO year, they eventually have the same negative accrual component of earnings as the bottom quartile firms in the second year after the IPO. In contrast, we find that …