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Accounting

Theses/Dissertations

2002

Articles 1 - 8 of 8

Full-Text Articles in Business

A Statistical Approach To Analyzing Investment Strategies, Michele L. Jackson Dec 2002

A Statistical Approach To Analyzing Investment Strategies, Michele L. Jackson

Electronic Dissertations and Theses

It often takes very little to make the difference between financial failure and success, but in times of extreme market volatility, even the relatively sophisticated investor can sometimes be caught off guard. People cannot afford to ignore their investments. Without a coordinated strategy, it can be difficult to build an effective investment portfolio that meets individual financial needs. As an individual investor, it is important to evaluate each investment in the context of the overall objectives. A fundamental key to being successful when building a stick investment portfolio is understanding the history of the stock market. This makes investors aware …

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An Empirical Analysis Of Auditor Resignations, Harold Edward Davis Oct 2002

An Empirical Analysis Of Auditor Resignations, Harold Edward Davis

Doctoral Dissertations

There were two main objectives of this study. The first objective was to develop a theoretical model that will explain auditor resignations. To meet this objective, a model was developed which was primarily grounded in prior research related to auditor resignations as well as prior research addressing auditor switching. The second objective was to estimate the model at four different quarterly dates immediately prior to an event date (i.e., the resignation date) so that the effects of time on the explanatory power of the model and each independent variable could be ascertained. This objective was met by identifying and collecting …

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An Empirical Investigation Into The Personal Value Systems Of Accounting Managers Of Cpa Firms, Morsheda T. Hassan Jul 2002

An Empirical Investigation Into The Personal Value Systems Of Accounting Managers Of Cpa Firms, Morsheda T. Hassan

Doctoral Dissertations

The objectives of this dissertation were to empirically examine (i) the primary value orientation of CPA firms' managers; (ii) the value profile of these managers; (iii) the relationship between the personal value systems of CPA firm's managers and their managerial decisions, job satisfaction, organizational commitment, and managerial success; (iv) whether the personal value systems of CPA firms' differ by gender or age; (v) differences between the personal value systems of CPA firm's managers affiliated with the departments of auditing, taxation, consulting, information technology, general administration, or others, and (vi) differences between the personal value systems of CPA firms' managers and …

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A Survey Of Chief Financial Officers Concerning The Importance Of Selected Intermediate And Advanced Accounting Topics, Saron Robinson Apr 2002

A Survey Of Chief Financial Officers Concerning The Importance Of Selected Intermediate And Advanced Accounting Topics, Saron Robinson

Electronic Dissertations and Theses

Over the last five years, a number of professional accounting organizations have continued to complain about the quality of accounting education that is being taught at numerous colleges and universities. Many of the textbooks that are being used in accounting curriculum are believed to be a hindrance to quality accounting education. Textbooks, such as those used for Intermediate and Advanced accounting are extremely thick. There has been some debate over whether or not certain topics that are currently being taught to accounting students should be eliminated. In order to find out which accounting topics were necessary for success industry, I …

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The Impact Of Institutional Stock Ownership On A Firm's Earnings Management Practice: An Empirical Investigation, Santanu Mitra Jan 2002

The Impact Of Institutional Stock Ownership On A Firm's Earnings Management Practice: An Empirical Investigation, Santanu Mitra

LSU Doctoral Dissertations

This study examines whether institutional investor shareholdings inhibit firm managers from engaging in earnings management practice. It investigates the empirical association between discretion/flexibility available to managers in managing abnormal non-cash working capital accruals and institutional stock ownership for a sample of 386 New York Stock Exchange firms over a period of 8 years, from 1991 through 1998. The differential institutional influence on the level of accrual management of firms having different information environment, S&P 500 versus non S&P 500, is also examined to see whether the difference in information environment of these two sets of firms has any effect on …

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United States Gaap Versus International Accounting Standards: Convergence Or Divergence. Evidence From Form 20-F, Kendra Jo Huff Jan 2002

United States Gaap Versus International Accounting Standards: Convergence Or Divergence. Evidence From Form 20-F, Kendra Jo Huff

Theses and Dissertations - UTB/UTPA

Numerous accounting standards and practices affect the financial statements analyzed by investors and creditors thus bringing into question the comparability of such statements. Firms operating internationally often apply accounting methods and practices accepted by other global firms and investors. Comparability increases, or harmonization occurs, as firms converge toward a few accepted methods or when the number of methods applied decrease. This study analyzes the comparability of profits based on U.S. principles versus International Accounting Standards and other foreign accounting principles. The data for the analysis consisted of the reconciliation items and profits reported in Form 20-F filed by foreign corporations …

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Validation Of Annagnps At The Field And Farm-Scale Using An Integrated Agnps/Gis System, Glenn M. Suir Jan 2002

Validation Of Annagnps At The Field And Farm-Scale Using An Integrated Agnps/Gis System, Glenn M. Suir

LSU Master's Theses

Non-Point Source (NPS) pollution models are effective watershed-scale predictors of NPS loadings and useful evaluators of agricultural Best Management Practices (BMPs) and water quality Total Maximum Daily Loads (TMDLs). The work reported in this thesis examined two applications of the AGricultural Non-Point-Source (AGNPS) pollution model: 1) predicting surface runoff, nutrient loading, and sediment yield predictions for an artificially delineated farm-scale watershed; and 2) evaluating relative benefits of different BMPs on reducing sediment accumulation in a lake surrounded by agricultural land. A procedure using identification, extraction, and processing of critical area data using an ArcView Geographic Information System (GIS) was used …

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Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood Jan 2002

Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood

LSU Doctoral Dissertations

Unique to survival analysis of veterinary clinical data is classification of observations from euthanized animals. The first study highlighted limitations of Kaplan-Meier product limit analysis (KM) of veterinary clinical data. Three data sets with different outcome proportions (alive, lost-to-follow-up, dead due to disease, dead due to other, euthanized due to disease, euthanized due to other) were used. Different classifications of observations from euthanized animals caused inconsistent conclusions of significant differences between strata within data sets. At times, ranking of median survival time estimates for strata was reversed. The KM was found inappropriate to evaluate observations from euthanized animals. This finding, …

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