Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Accounting (3)
- Accruals (2)
- 10K filing (1)
- AICPA statements (1)
- Accountants (1)
-
- Accounting fraud (1)
- Adverse selection component (1)
- Alcoholic beverage industry (1)
- Auditing (1)
- Beer (1)
- Bid-ask spread (1)
- Board management (1)
- Board of directors (1)
- Budweiser (1)
- Builders (1)
- Collectivism (1)
- Compensation (1)
- Conceptual framework (1)
- Condiciones económicas (1)
- Copyright (1)
- Corporate accounting (1)
- Corporate dividend tax views (1)
- Corporate positions (1)
- Corporation reports -- Australia (1)
- Culture effects (1)
- Curriculum (1)
- Decision-making (1)
- Déficits presupuestarios (1)
- Earnings (1)
- Earnings management (1)
Articles 1 - 18 of 18
Full-Text Articles in Business
The Relationship Between R&D Investment And Dividend Payment Tax Incentives And Their Role In The Dividend Tax Puzzle, Mary Catherine Cleaveland
The Relationship Between R&D Investment And Dividend Payment Tax Incentives And Their Role In The Dividend Tax Puzzle, Mary Catherine Cleaveland
Accountancy Dissertations
Although much research on corporate dividend policy exists, the evidence is far from conclusive. Understanding how dividend taxes affect firm-level decisions is crucial to evaluating dividend imputation credits which provide shareholder-level tax credits for dividends received or decreased shareholder-level dividend tax rates, which reduce the double taxation of dividends. Using changes in New Zealand and Australia’s tax regimes, this dissertation provides new evidence on the relationship between tax incentives for R&D investment and dividend payment. The results show that the theory that the tension between R&D investment and dividend payment decreases when a country previously not offering tax incentives for …
An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus
An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus
Theses and Dissertations
Accounting plays a crucial role in the success of any business, but it is particularly vital in the construction industry, a complex field that typically requires the coordination of multiple subcontractors and multiple jobs in any given year. Although small-volume home builders make up 70 percent of the membership of the National Association of Home Builders (NAHB), a trade association of the home building industry, little is known about the accounting practices of these builders. This thesis undertook to study the accounting practices of small-volume home builders. Small-volume home builders were defined as those producing 25 homes or fewer in …
"A Lean Accounting Curriculum", Jake Lewis
"A Lean Accounting Curriculum", Jake Lewis
Undergraduate Honors Capstone Projects
This paper is written as a part of my honors thesis. My objective for my thesis was to develop a curriculum to be used in the classroom here at Utah State University, on the subject of lean accounting. This curriculum includes a set of lecture slides, selection of an assigned textbook, a case study assignment, and a DVD. Also compiled were several other optional materials that may be used as supplements to the aforementioned set of materials or as a means to briefly cover lean accounting in another course if so desired. This paper contains a brief summary of lean …
Enterprise Resource Planning Productivity Function:The Impact Of Ceo Holdings And Horizon And Implementation Characteristics, Husain Yousef Alyousef
Enterprise Resource Planning Productivity Function:The Impact Of Ceo Holdings And Horizon And Implementation Characteristics, Husain Yousef Alyousef
Accounting Dissertations
The productivity of Enterprise Resource Planning (ERP) systems has been discussed in several other studies in the past decade. Those studies utilized several research methodologies, including case studies, surveys and archival data. The results were largely consistent with the theoretical predictions that ERP implementation enhances firm productivity. The only exceptions were the results of studies that were conducted using financial archival data as a measure of productivity. This study predicts that the exceptional findings of the previous studies in the ERP-productivity relationship are due to the failure to consider several important factors: CEO equity holdings and horizon, timing of the …
Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau
Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau
Theses and Dissertations - UTB/UTPA
Despite the amount of accounting ethics research conducted over many years, two significant problems remain unsolved. First, there is a need to create accurate measurement instruments capable of predicting behavior within a theoretical framework of ethical decision-making. Second, it is important to develop ways to make measurements appropriate for application in other cultures or countries. Thus, the purpose of this study is twofold. The first objective is to develop a scale to measure the ethical evaluations, judgments, and intentions of Latin American accountants. The second goal is to determine the effects of national culture and gender on the results posited …
The Incorporation Of A Management Accounting Concentration Into An Undergraduate Accounting Curriculum, Loreal R. Griffin
The Incorporation Of A Management Accounting Concentration Into An Undergraduate Accounting Curriculum, Loreal R. Griffin
Electronic Dissertations and Theses
Recently, there has been a notable increase in the number of accounting graduates entering the management accounting sector of the accounting profession. This increase is so significant that the percentage of accounting graduates pursuing careers in management accounting is almost equal to the percentage seeking employment in public accounting. Despite this trend, however, most undergraduate programs are geared toward preparing students for careers in public accounting. So that undergraduate accounting students are better prepared for careers as management accountants, this study recommends that a management accounting concentration be incorporated into undergraduate accounting curricula. Courses for this concentration were developed following …
Corporate Positions And Punishment For Corporate Accounting Fraud, Stephanie Curtis
Corporate Positions And Punishment For Corporate Accounting Fraud, Stephanie Curtis
Undergraduate Honors Capstone Projects
The accounting industry has changed in many ways during the last few years. These changes have come at many different levels and have had different effects on those in the accounting industry and those without. The biggest change has been the litigation and government involvement in the industry. Changes have been made because of the fraud committed by those in the accounting industry. This has led to the government making laws to restrict those in the industry, making fraud harder to commit. The laws that the government has made have made it very expensive and hard for those in the …
The 150-Hour Requirement : Its Effect On Helping Accounting Students Pass The Uniform Cpa Examination, Raeshonda1 R. Morris
The 150-Hour Requirement : Its Effect On Helping Accounting Students Pass The Uniform Cpa Examination, Raeshonda1 R. Morris
Electronic Dissertations and Theses
In the past several years, the accounting profession has encountered some drastic events that have tested its ability to· serve the public and stand as a profession. Since these occurrences, professionals in the accounting world have strived to make changes and establish goals ·that are focused on restoring the public's confidence ·and trust in the accounting profession. Despite the controversy that still exists, this profession has made great improvements and has started a path for the accounting profession to achieve its previous prestige and power. Among the controversy or unsolved issues that cease to exist is the effectiveness of the …
Anheuser-Busch And The Eu, Keith Tolbert
Anheuser-Busch And The Eu, Keith Tolbert
Undergraduate Theses and Capstone Projects
The following paper provides analysis of Anheuser-Busch, its current position within the European Union (EU), and its opportunities/threats that exist in the EU. Included is background information about Anheuser-Busch containing its products, financial condition, and major competitors within the EU. I have provided extensive analysis o f the areas of concern for Anheuser-Busch in the EU as well as recommendations for the company to consider. The major market for opportunity covered is Germany. Anheuser-Busch is not a current competitor in Germany, however, possible expansion opportunities into the country is addressed. Additionally, a realistic outlook of Anheuser-Busch’s future other EU countries …
Equipment Leasing: Analysis Of Industry Practices Emphasizing Lessors' Risks And Returns, Ravi Vijay Beedkar
Equipment Leasing: Analysis Of Industry Practices Emphasizing Lessors' Risks And Returns, Ravi Vijay Beedkar
Senior Honors Theses and Projects
The purpose of this thesis is to examine the leasing industry from the lessor’s perspective and the factors that contribute to its growth. An analysis of the industry is performed to evaluate trends and practices. Aspects such as the role of the FASB & IRS as governing bodies, propensities to lease based on a lessee’s industry, size, years in operation and geographical location, and risks based on equipment type and lessee’s capital equipment requirements are discussed. To determine a lessor’s activities in relation to leasing equipment, a business process of leasing is developed. In relation to the business process of …
An Investigation Of The Impact Of Corporate Governance On Decision To Expense Employee Stock Options, Ling Jiang
An Investigation Of The Impact Of Corporate Governance On Decision To Expense Employee Stock Options, Ling Jiang
Theses and Dissertations
Corporations have the choice of expensing (using the fair value method), or non-expensing (using the intrinsic value method and provide pro forma disclosure in financial statement footnotes) of employee stock options. The current study examines how corporate governance factors affect such choices. Prior studies (Xie et al. 2003; Klein 2002; Peasnell et al. 2000) have indicated that certain corporate governance factors have an impact on corporate accounting behavior, including earnings management. Based on the assumption that expensing employee stock options is a good practice of accounting that improves earnings quality, it is hypothesized that these corporate governance factors would affect …
Do Accruals Exacerbate Information Asymmetry In The Market?, Sonia Wasan
Do Accruals Exacerbate Information Asymmetry In The Market?, Sonia Wasan
LSU Doctoral Dissertations
A considerable body of evidence, both archival and experimental, suggests that accounting accruals are heterogeneously interpreted by investors. In this study, I examine whether the information asymmetry among investors arising from this heterogeneous interpretation, implied in these empirical results, affects transactions costs in the form of the bid-ask spread and its adverse selection component. I examine this impact both, in general, for all trading activity occurring for a firm over a continuous flow of information during the year and around the first release of accrual information for each quarter. The results of the study provide empirical evidence of a positive …
An Experimental Analysis Of The Impact Of Goal Orientation, Ethical Orientation, And Personality Traits On Managers' And Accountants' Abilities To Recognize Misappropriation Of Assets, Wendy Walston Achilles
An Experimental Analysis Of The Impact Of Goal Orientation, Ethical Orientation, And Personality Traits On Managers' And Accountants' Abilities To Recognize Misappropriation Of Assets, Wendy Walston Achilles
Theses and Dissertations
This study examines the impact of knowledge, experience, goal orientation, ethical orientation, and personality traits on managers' and accountants' abilities to recognize misappropriation of assets. Participants included students and professionals. The student group included upper-level accounting majors and upper-level management majors. The professional group included students enrolled in an introductory accounting course for their MBA program and internal auditors from a variety of organizations. Findings in the study show that accounting students assessed the possibility that fraud was in progress at a higher level than the management students, suggesting that the accounting students acquire basic knowledge about fraud from the …
Sec Regulation Of Corporate 10k Filing Dates: The Effect On Earnings Management And Market Recognition, Robert W. Russ
Sec Regulation Of Corporate 10k Filing Dates: The Effect On Earnings Management And Market Recognition, Robert W. Russ
Theses and Dissertations
In November 2002, the Securities and Exchange Commission released a final ruling regarding a filing requirement change. The proposed requiredment change was for domestic companies to file annual and quarterly reports within 60 and 30 days, respectfully. This requirement was recommended for companies with a market value of at least $75 million and would reduce by 30 days the time allowed to file these reports. The Wall Street Journal article announcing this proposal stated the change was an effort to address some of the problems arising from accounting scandals such as the Enron scandal of 2001. A potential added benefit …
Do Investors Over-React To Patterns Of Past Financial Performance Measures?, Abdulaziz Alwathainani
Do Investors Over-React To Patterns Of Past Financial Performance Measures?, Abdulaziz Alwathainani
Theses and Dissertations
The objectives of this thesis are threefold. First, this dissertation examines whether patterns (growth and consistency in growth) of firms' past financial performance influence investors' perceptions about stock values and future performance of these firms. Second, multiple estimation horizons of past performance variables (ranging from one to five years) are used to assess whether the interaction between growth patterns and measurement interval lengths of these variables influence investor expectations. Third, this thesis examines whether an intermediate price drifts (e.g. Jegadeesh and Titman [1993]) and subsequent long-horizon price reversal (e.g. DeBondt and Thaler (1985)] are manifestations of a market over-reaction as …
Sustainability And Company Annual Financial Reporting, Mirela Filipovic
Sustainability And Company Annual Financial Reporting, Mirela Filipovic
Theses : Honours
This study had two mam objectives. Firstly to measure the level and type of sustainability reporting in companies using the Global Reporting Initiative (GRI) Index. Secondly, to investigate the key characteristics of Australian listed companies that explain the extent of voluntary sustainability information within their annual reports. Based on the positive accounting theory framework and the review of literature six testable hypotheses were developed. The six directional hypothesis developed were related to two aspects of agency and political costs and included ownership diffusion, leverage, audit by big four audit firm, size, profitability and industry type. A stratified sample of 450 …
Using The Fasb's Qualitative Characteristics In Earnings Quality Measures, Abhijit Barua
Using The Fasb's Qualitative Characteristics In Earnings Quality Measures, Abhijit Barua
LSU Doctoral Dissertations
In this study, I develop a measure of earnings quality by using qualitative characteristics of financial statement information specified in the Statement of Financial Accounting Concepts (SFAC) No. 2 (FASB 1980). I derive a summary measure of earnings quality by applying factor analysis on fifteen variables representing different components of two primary dimensions of earnings quality: relevance and reliability. I then test the validity of the earnings quality construct by examining whether the construct reflects decision usefulness that is operationalized in two ways: value relevance and cost of capital analyses. I provide empirical evidence suggesting that the earnings quality construct …
Análisis De Los Ingresos Tributarios Del Gobierno Nacional Central En Función Del Producto Interno Bruto A Costo De Factores En Colombia 1990 - 2002, Andrea Sierra Fandiño, José Manuel Sánchez Martínez
Análisis De Los Ingresos Tributarios Del Gobierno Nacional Central En Función Del Producto Interno Bruto A Costo De Factores En Colombia 1990 - 2002, Andrea Sierra Fandiño, José Manuel Sánchez Martínez
Economía
No abstract provided.