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Articles 1 - 30 of 178
Full-Text Articles in Business
Farmers Bank - Smiths Grove, Kentucky (Mss 441), Manuscripts & Folklife Archives
Farmers Bank - Smiths Grove, Kentucky (Mss 441), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Collection 441. Letter press book of Farmers Bank, Smiths Grove, Kentucky, recording certificates of protest. Includes loose certificates found in the letter book.
Are All Management Earnings Forecasts Created Equal? Expectations Management Versus Communication, Yongtae Kim, Myung Seok Park
Are All Management Earnings Forecasts Created Equal? Expectations Management Versus Communication, Yongtae Kim, Myung Seok Park
Accounting
Recent studies associate management earnings forecasts (MEFs) with expectations management. These studies, however, neither provide evidence on the extent and scope of expectations management through MEFs nor consider alternative incentives for issuing MEFs. Consequently, existing evidence does not help regulators assess whether MEFs effectively facilitate communication with investors. We investigate to what extent managers exploit their earnings forecasts as a tool of expectations management or as a communication device. By examining relations among MEFs, analysts' forecasts, and actual earnings, we classify MEFs into three incentive categories: (1) expectations management, (2) communication, and (3) other incentives. We find that a significant …
Banks' Survival During The Financial Crisis: The Role Of Regulatory Reporting Quality, Jeffrey Ng, Tjomme O. Rusticus
Banks' Survival During The Financial Crisis: The Role Of Regulatory Reporting Quality, Jeffrey Ng, Tjomme O. Rusticus
Research Collection School Of Accountancy
In this paper, we investigate the effect of bank transparency before the crisis on bank stability during the financial crisis that erupted in 2008. Using a large sample of private and public commercial banks in the United States, we find that transparency enhances stability. We use two measures of transparency. We develop a new measure of financial reporting transparency based on loan loss provision estimation errors. We corroborate our findings using a second measure based on the incidence of accounting restatements. We show that lower transparency before the crisis is associated with higher non-performing loans and lower profitability at the …
Muddy Cloud With Silver Lining? Bring It On!, Themin Suwardy
Muddy Cloud With Silver Lining? Bring It On!, Themin Suwardy
Research Collection School Of Accountancy
No abstract provided.
Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack
Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack
Accounting Faculty Publications
Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corporations, with the benefit of NOL rules, may turn disappointing losses into favorable tax results. During economic recovery, corporations are in better position to fully utilize the benefits of NOLs generated in prior years. NOL usage is not without peril, however. Corporations should carefully monitor corporate ownership changes to ensure that NOLs are not lost to the NOL trafficking rules. Under the NOL trafficking rules, excessive shareholder turnover triggers substantial NOL limitations. Unfortunately, corporations are not in control of their shareholder turnover, and therefore not in complete …
Nonprofit Funding Agencies’ Review Of Grant Recipients, Siobain Mcilvain
Nonprofit Funding Agencies’ Review Of Grant Recipients, Siobain Mcilvain
Honors Theses - Providence Campus
Nonprofits need to be just as responsible as public corporations. Nonprofit funding agencies have the responsibility for evaluating the organizations they fund to make sure that they are operating with high integrity, maintaining strong internal controls, remaining financially stable, and overall being good stewards of the funds received. This paper will explain the criteria that a funding agency should follow in order to affect this process, as well as how a recipient nonprofit will benefit from following the criteria.
Does Compensation Structure Alleviate Personal Ceo Risks?, Richard Lord, Yoshie Saito
Does Compensation Structure Alleviate Personal Ceo Risks?, Richard Lord, Yoshie Saito
Department of Accounting and Finance Faculty Scholarship and Creative Works
Are CEO compensation packages designed to alleviate some of the personal risks that they bear? We employ a unified framework to test the relationship between the four major components of executive pay; salary, bonuses, option grants and restricted stock grants, and four factors that increase CEOs' personal risks; the real value of their pay, the riskiness of firm equity, the value of their equity portfolios, and the delta of these equity holdings. We show that personal risks that CEOs face have significant effects on the design of their compensation contracts. Our results suggest that the portion of salary compensation decreases …
Building The Cfo Function: Roles And Responsibilities, Andrew Lee
Building The Cfo Function: Roles And Responsibilities, Andrew Lee
Research Collection School Of Accountancy
No abstract provided.
Building The Cfo Function: Roles And Responsibilities, Chunqi (Tracey) Zhang, Tong Kin Andrew Lee
Building The Cfo Function: Roles And Responsibilities, Chunqi (Tracey) Zhang, Tong Kin Andrew Lee
Research Collection School Of Accountancy
No abstract provided.
Building The Cfo Function: Roles And Responsibilities, Andrew Lee, Chunqi (Tracey) Zhang
Building The Cfo Function: Roles And Responsibilities, Andrew Lee, Chunqi (Tracey) Zhang
Research Collection School Of Accountancy
No abstract provided.
Making Sense Of Other Comprehensive Income, Pearl Hock Neo Tan
Making Sense Of Other Comprehensive Income, Pearl Hock Neo Tan
Research Collection School Of Accountancy
SMU Associate Professor of Accounting (Practice) Pearl Tan commented on how other comprehensive income (OCI) is different from net income, and how SME managers and stakeholders may use the information on other comprehensive income to evaluate the business. She highlighted that it is important for owners and managers of SMEs to understand the components of OCI and commented on how it will affect reported equity and net assets. Stakeholders of an SME may also use the information on OCI to assess risks and to estimate future cash flows from the reported unrealised gains or losses.
Building The Cfo Function: Roles And Responsibilities, Andrew Lee, Tracey Zhang
Building The Cfo Function: Roles And Responsibilities, Andrew Lee, Tracey Zhang
Research Collection School Of Accountancy
In May 2012, the Singapore CFO Institute, in collaboration with the School of Accountancy at Singapore Management University (SMU), embarked on this study with the objective of achieving a better understanding of the CFO function in today’s modern corporation. The study aims to answer a fundamental question – what do CFOs actually do? We examined several facets to this question: the key roles and responsibilities of CFOs; how those responsibilities are structured; whether those roles have changed in importance over time; what roles occupy the most of the CFOs’ attention and time; and what factors are challenging or enhancing the …
Disclosure And Cost Of Equity Capital: An Analysis At The Market Level, Yan Li, Holly I-Hwa Yang
Disclosure And Cost Of Equity Capital: An Analysis At The Market Level, Yan Li, Holly I-Hwa Yang
Research Collection School Of Accountancy
This study examines whether disclosure reduces the market cost of capital. A stock’s implied cost of capital is defined as the expected return that equates its current price to the present value of its expected future free cash flows. We compute implied costs of capital for each firm and use their average as a measure of the market cost of capital. Using a sample of management forecasts issued between 1994 and 2010, we find that an increase in disclosure at the aggregate level results in a lower market cost of capital. This result is robust to alternative measures of disclosure …
Pension Accounting And Reporting With Other Comprehensive Income And Deferred Taxes: A Worksheet Approach, Robert E. Jackson, L. Dwight Sneathen, Timothy R. Veal
Pension Accounting And Reporting With Other Comprehensive Income And Deferred Taxes: A Worksheet Approach, Robert E. Jackson, L. Dwight Sneathen, Timothy R. Veal
School of Accountancy Faculty Research and Publications
This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes. This article is intended as a supplemental teaching tool that demonstrates the impact of a plans funded status on the employers financial statements in a way that, based upon anecdotal evidence, accounting students and practitioners have found extremely beneficial beyond traditional accounting textbooks.
The Impact Of Switching To International Financial Reporting Standards On United States Businesses, Ashley Harper, Linda Leatherbury, Ana Machuca, Jodee Phillips
The Impact Of Switching To International Financial Reporting Standards On United States Businesses, Ashley Harper, Linda Leatherbury, Ana Machuca, Jodee Phillips
Faculty Publications and Presentations
There has been controversy brewing among accounting professionals regarding the impact of switching to International Financial Reporting Standards (IFRS) on United States corporations as deemed to converge in the near future (Deming, 2005). The viewpoint presented in this paper is that the United States should conform to the international standards primarily because a single set of standards creates uniformity and comparability for stakeholders regardless of their geographic location. This paper addresses the potential advantages and disadvantages of moving to a global set of standards as well as how the Financial Accounting Standards Board (FASB) will need to work with the …
The Convergence Of Multinational Standards And Practices In International Financial Reporting, Ashley Harper, Linda Leatherbury, Ana Machuca, Jodee Phillips
The Convergence Of Multinational Standards And Practices In International Financial Reporting, Ashley Harper, Linda Leatherbury, Ana Machuca, Jodee Phillips
Faculty Publications and Presentations
The International Financial Reporting Standards (IFRS) is pending a move to incorporate a single set of accounting standards across International borders. The definitive decision for uniting the standards appears to be stalemated. The pending move by the United States to adopt financial reporting practices set forth by the IFRS to encompass a single set of reporting standards bears both advantages and disadvantages for multinational corporations. This paper examines some of the difficulties that can arise by using a single set of standards and addresses two significant studies regarding converging reporting standards. The paper concludes by discussing issues that could potentially …
Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci
Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci
School of Public Service Faculty Publications
GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent …
The Triangular Relationship Between Audit Committee Characteristics, Audit Input And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
The Triangular Relationship Between Audit Committee Characteristics, Audit Input And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
Research Collection School Of Accountancy
Using the reforms to audit committees mandated by the Sarbanes-Oxley Act of 2002 and the difference-in-difference approach, we examine the impact of changes in audit committee attributes (financial expertise, size and independence) on the corporate commitment to audit assurance and on the likelihood of financial statement restatements. Firms that were directly affected by the reforms experienced a greater improvement in audit inputs (measured by audit fees and the appointment of an industry specialist auditor) and a larger decline in financial statements restatements relative to firms that had already been compliant. Importantly, we find that the decline in restatements is not …
Sgx Listing Rule 1207(10): Challenges And Opportunities For Caes, See Liang Foo
Sgx Listing Rule 1207(10): Challenges And Opportunities For Caes, See Liang Foo
Research Collection School Of Accountancy
No abstract provided.
Raising The Bar, Jiwei Wang
Raising The Bar, Jiwei Wang
Research Collection School Of Accountancy
No abstract provided.
Stubblefield, Nathan Bowman, 1860-1928 (Sc 2636), Manuscripts & Folklife Archives
Stubblefield, Nathan Bowman, 1860-1928 (Sc 2636), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid and scans (Click on "Additional Files" below) for Manuscripts Small Collection 2636. Ledger for a grocery run by Nathan Bowman Stubblefield, Murray, Kentucky, which includes brief information related to the Stubblefield Wireless Telephone Company, 1904-1907. Also includes a letter and clipping providing background on Stubblefield.
The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan
The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan
Research Collection School Of Accountancy
Using a random sample of 140 of China's listed firms, we show an adverse impact of related party (RP) sales of goods and services on the usefulness of accounting earnings to investors and on the quality of earnings forecasts by financial analysts. Consistent with the contention that RP sales may violate the arm's-length assumption of regular transactions and consequently impair the representational faithfulness and verifiability of accounting data, we find that earnings of firms engaged in RP sales are at least 33% less informative after controlling for factors known to affect earnings informativeness. We also find that financial analysts are …
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, Balakrishnan Karthik, Xi Li, Holly Yang
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, Balakrishnan Karthik, Xi Li, Holly Yang
Research Collection School Of Accountancy
Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an exogenous improvement to mandatory financial reporting, we document evidence supporting a complementary effect between mandatory and voluntary disclosures. We find that firms in countries that adopted IFRS in 2005 experience an increase in both the likelihood and frequency of management earnings forecasts relative to firms in countries that did not mandate IFRS. We also find that the increase in management forecasts is higher in countries where prior local GAAP are more different from IFRS or legal enforcement is stronger. Consistent with the confirmatory role of mandatory reporting, we …
Do Analysts Understand The Valuation Implications Of Accounting Conservatism When Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin Shroff, Andreas Simon
Do Analysts Understand The Valuation Implications Of Accounting Conservatism When Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin Shroff, Andreas Simon
Research Collection School Of Accountancy
Conservatism in earnings does not have a direct impact on the present value of future cash flows. This paper examines whether financial analysts correctly undo the effect of accounting conservatism incorporated in their own earnings forecasts in arriving at their target price forecasts. Based on prior findings, we consider alternative valuation models/heuristics that may be used by analysts to estimate target prices, e.g. the forward P/E and the PEG ratio. Our evidence suggests that analysts fail to fully undo the effect of accounting conservatism embedded in their forecasts of earnings and earnings growth when estimating their target price forecasts. More …
The Effect Of Arthur Andersen's Demise On Clients' Audit Fees And Auditor Conservatism: International Evidence, Bin Srinidhi, Mahmud Hossain, Chee Yeow Lim
The Effect Of Arthur Andersen's Demise On Clients' Audit Fees And Auditor Conservatism: International Evidence, Bin Srinidhi, Mahmud Hossain, Chee Yeow Lim
Research Collection School Of Accountancy
Using samples from 12 non-U.S.A. countries, we find that following Arthur Andersen's failure in the United States of America, successor Big-N auditors charged an audit fee premium for ex-Andersen clients compared to existing clients and non-Andersen switch-ins. We show that this audit fee premium is not attributable to the Andersen switch-ins having lower prior earnings quality or lower bargaining power than non-Andersen switch-ins. We also show that ex-Andersen clients exhibit higher earnings quality after the switch than do ongoing clients and other switch-ins. These results suggest that the audit fee premium is attributable to auditor conservatism. Furthermore, we find that …
Account Book - Bowling Green, Kentucky (Sc 2570), Manuscripts & Folklife Archives
Account Book - Bowling Green, Kentucky (Sc 2570), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 2570. Merchant’s account book, which includes accounts for merchandise due from early residents of Bowling Green and Warren County, Kentucky such as Benjamin Hampton, Jacob Skiles, George Moore, Robert Lucas and Solomon P. Sharp.
How Management Accounting Can Help Environmental Firms, Michael T. Lee, Spencer Cobia
How Management Accounting Can Help Environmental Firms, Michael T. Lee, Spencer Cobia
Accountancy Faculty Publications and Presentations
Our recent study of management accounting systems for startups demonstrated that properly designed and implemented tools are linked with greater chances of business success. These systems can help environmental startups overcome failure.
J. H. Bell Tobacco Company - Owensboro, Kentucky (Sc 702), Manuscripts & Folklife Archives
J. H. Bell Tobacco Company - Owensboro, Kentucky (Sc 702), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 702. Account book of the J. H. Bell Tobacco Company, Owensboro, Kentucky, which lists amounts paid to employees.
Richardson, Samuel Bainbridge, 1803-1864 (Sc 707), Manuscripts & Folklife Archives
Richardson, Samuel Bainbridge, 1803-1864 (Sc 707), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 707. Account book, 1848-1859, of a physician at Louisville Kentucky, which contains records, accounts and occupations of patients; a letter regarding debts owed to the doctor, 1855; a photographic negative of one page of the account book, 1850; and a newspaper article about the account book, 1951.
Valentine & Shower - Bowling Green, Kentucky (Sc 706), Manuscripts & Folklife Archives
Valentine & Shower - Bowling Green, Kentucky (Sc 706), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 706. Two account books, 1851-1855, of tailors Valentine and Shower, at Bowling Green, Warren County, Kentucky. Also included is a letter from John L. Shower asking about auctioning a surplus of goods in Gallatin, Tennessee.