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Articles 10021 - 10050 of 40178
Full-Text Articles in Business
The Acceleration Of Stock Options In Anticipation Of Fas 123 (R), Kayleen St. John
The Acceleration Of Stock Options In Anticipation Of Fas 123 (R), Kayleen St. John
Honors Scholar Theses
The Financial Accounting Standards Board (FASB) mandated the expensing of stock options with FAS 123 (R). As of March 2006, 749 companies had accelerated the vesting of their employee stock options and avoided a reduction in their reported profits that otherwise would have occurred under the new standard. There are many different motives for the acceleration strategy, and the focus of this study is to determine whether shareholders viewed these motives as either positive or negative. A favorable return subsequent to an acceleration announcement would signify that shareholder's viewed management's motives as positive. An unfavorable return subsequent to an acceleration …
The Creation Of Wealth For Company Stakeholders Through Managerial Behavior In Leveraged Buyouts, Joshua P. Clayton
The Creation Of Wealth For Company Stakeholders Through Managerial Behavior In Leveraged Buyouts, Joshua P. Clayton
Honors Capstones
No abstract provided.
Management Of An Accounting Practice Handbook, Volume 1. Developing An Accounting Practice, May 2008, American Institute Of Certified Public Accountants. Pcps Executive Committee
Management Of An Accounting Practice Handbook, Volume 1. Developing An Accounting Practice, May 2008, American Institute Of Certified Public Accountants. Pcps Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2008, American Institute Of Certified Public Accountants. Pcps Executive Committee
Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2008, American Institute Of Certified Public Accountants. Pcps Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Management Of An Accounting Practice Handbook, Volume 3, Part 3 Personnel, Part 4 Owner Issues, Part 5 Management Data, May 2008, American Institute Of Certified Public Accountants. Pcps Executive Committee
Management Of An Accounting Practice Handbook, Volume 3, Part 3 Personnel, Part 4 Owner Issues, Part 5 Management Data, May 2008, American Institute Of Certified Public Accountants. Pcps Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Proposed Statement On Auditing Standards No. 103 (Redrafted), April 30, 2008 : Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards No. 103 (Redrafted), April 30, 2008 : Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards No. 103 (Redrafted): Audit Documentation, April 30, 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards No. 103 (Redrafted): Audit Documentation, April 30, 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Minutes Academy Of Accounting Historians Officers And Trustees Meeting, April 12, 2008; Minutes Academy Of Accounting Historians Business Meeting, April 12, 2008, Stephanie D. Moussalli
Minutes Academy Of Accounting Historians Officers And Trustees Meeting, April 12, 2008; Minutes Academy Of Accounting Historians Business Meeting, April 12, 2008, Stephanie D. Moussalli
Accounting Historians Notebook
No abstract provided.
Academy Receives Large Endowment; Did You Notice The Notebook Was Late...?, Stephanie D. Moussalli, Joann Noe Cross
Academy Receives Large Endowment; Did You Notice The Notebook Was Late...?, Stephanie D. Moussalli, Joann Noe Cross
Accounting Historians Notebook
No abstract provided.
Call For Nominations: Innovation In Accounting History Education, Academy Of Accounting Historians
Call For Nominations: Innovation In Accounting History Education, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History, Railroads And Bibliographies: All On The Same Track, Andrew D. Sharp, Kristen L. Phillips
Accounting History, Railroads And Bibliographies: All On The Same Track, Andrew D. Sharp, Kristen L. Phillips
Accounting Historians Notebook
No abstract provided.
Ole Miss Accountant – Spring 2008, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – Spring 2008, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: From Oxford to London: Accountancy interns explore the profession
Cpa Client Bulletin, April 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, April 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Measuring Economic Value Added (Eva): How Corporate Governance Works For Shareholders, Knowledge@Smu
Measuring Economic Value Added (Eva): How Corporate Governance Works For Shareholders, Knowledge@Smu
Knowledge@SMU
Economic Value Added (EVA)” is a registered trademark of Stern Stewart & Co, a consulting firm which implements the EVA concept for large companies. Joel M. Stern, managing partner of Stern Stewart since its inception, is a recognised authority on corporate performance measurement and a pioneer and proponent of shareholder value. Stern recently delivered the Shaw Foundation Distinguished Faculty Lecture at the Singapore Management University on how to make corporate governance work for shareholders. This article explains why EVA as a way of measuring a firm's performance matters.
Evidence Of The Lack Of Effectiveness Of Low-Income Savings Incentives, Julia Camp, Teresa Stephenson, Stacy R. Wade
Evidence Of The Lack Of Effectiveness Of Low-Income Savings Incentives, Julia Camp, Teresa Stephenson, Stacy R. Wade
School of Business Faculty Publications
In view of the government’s propensity to develop programs to encourage savings, we examine a group of individuals to whom these programs are targeted: low- to moderate-income taxpayers. We show that saving for retirement is not a priority in the lives of these taxpayers. The low priority given to saving is often due to immediate necessary costs such as housing, food, and transportation. However, our study shows that even nonessential items and activities such as cable and internet services or travel are often considered more important than saving. We also show that most of the participants were not even aware …
Accounting Historians Notebook, 2008, Vol. 31, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2008, Vol. 31, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Cpa Client Tax Letter, April/May/June 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, April/May/June 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting History: Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians
Accounting History: Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History: The Sixth International Conference: Accounting And The State, Wellington, New Zealand, 18-20 August 2010, Victoria University Of Wellington. School Of Accounting And Commercial Law
Accounting History: The Sixth International Conference: Accounting And The State, Wellington, New Zealand, 18-20 August 2010, Victoria University Of Wellington. School Of Accounting And Commercial Law
Accounting Historians Notebook
No abstract provided.
How Do Characteristics Of Organizational Budgetary Systems Affect Employee Attitudes And Behaviors?, Holly Coover
How Do Characteristics Of Organizational Budgetary Systems Affect Employee Attitudes And Behaviors?, Holly Coover
Mahurin Honors College Capstone Experience/Thesis Projects
This paper is a review of the literature that examines relationships between budgetary system characteristics and employee attitudes and behaviors. Articles were selected on the basis of several criteria: (a) they present studies that empirically examine the effect of one or more budgetary system characteristics on one or more attitudes and behaviors, (b) they were published in accounting and organizational behavior journals that are common outlets for empirical budgeting research, and (c) they were published in 1995 or later. Results of this review indicated that budgetary participation and budgetary justice are particularly important budgetary system characteristics that affect a variety …
The Eu Has Accepted Ias For Listed Companies: Will The U. S. Follow?, Karen Cascini, Anne Rich
The Eu Has Accepted Ias For Listed Companies: Will The U. S. Follow?, Karen Cascini, Anne Rich
WCBT Faculty Publications
International financial reporting standards (IFRS) issued by the International Accounting Standards Board (IASB), have become respected by many countries and regulatory agencies. The European Union (EU) has determined for most publicly held companies that IFRS promulgated by IASB meet the standards for cross-boarder listing. This paper will present a brief history of the development of international accounting standards and discuss the factors that led to the EU’s acceptance of them. The paper will then consider the case of the U.S. By examining the changes in the accounting environment in the U.S. and specifically looking at the role of the Securities …
How Academics And Practitioners Can Work Together: A Perspective From An Educator With Private Industry Experience, Stephen Scarpati
How Academics And Practitioners Can Work Together: A Perspective From An Educator With Private Industry Experience, Stephen Scarpati
WCBT Faculty Publications
The author reflects on how academics and accounting practitioners can work together. He states that encouraging students in the accounting profession is very rewarding. He mentions that advising students on which is the better course of action depends upon their personal preferences, their financial situation, and the state in which they expect to be employed. He adds that despite all the substantive issues facing the profession, future accountants will find being a Certified Public Accountant as rewarding a career as ever.
An Analysis And Upgrade Of The Finance Department Operations In Lsu’S Student Government, Sabina Tungaraza
An Analysis And Upgrade Of The Finance Department Operations In Lsu’S Student Government, Sabina Tungaraza
Honors Capstones
No abstract provided.
The Changing Components Of The Corporate Annual Report: An Update, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin
The Changing Components Of The Corporate Annual Report: An Update, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin
Accounting Faculty Publications
Recent regulatory changes affect not only the content of annual reports but also the population of companies that are required to comply with these reporting regulations. Lenders need to stay abreast of the information provided in corporate reporting packages. This article provides an update on regulatory changes and discusses how these changes affect the information that can be found in corporate annual reports.
Planner, Volume 23, Number 2, March-April 2008, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 23, Number 2, March-April 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, March 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 32 No. 3, March/April 2008, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 32 No. 3, March/April 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Does Shareholder-Sponsored Corporate Governance Proposal Matter? The Case Of Executive Compensation, Xu Wang
Does Shareholder-Sponsored Corporate Governance Proposal Matter? The Case Of Executive Compensation, Xu Wang
Accounting Dissertations - Archive
This study investigates the role of shareholder-sponsored corporate governance proposals in monitoring top management compensation. In particular, I test whether theories of agency costs, corporate governance, and optimal contracting can explain why shareholders submit executive-pay proposals, and examine the economic consequences of these shareholder proposals for the targeted firms. I find that firms are more likely to receive performance-oriented shareholder executive-pay proposals when the firms have higher agency costs, stronger shareholder rights, or higher unexpected executive compensation. Shareholder executive-pay proposals gain more voting support from shareholders if the proposals are performance-oriented (than non-performance-oriented), sponsored by pension or union funds (than …
Non-Audit Service Fees And Audit Quality: The Impact Of Auditor Specialization, Chee Yeow Lim, Hun-Tong Tan
Non-Audit Service Fees And Audit Quality: The Impact Of Auditor Specialization, Chee Yeow Lim, Hun-Tong Tan
Research Collection School Of Accountancy
We posit that the effect of non-audit fees on audit quality is conditional on auditor industry specialization. Industry specialist auditors are more likely than nonspecialists to be concerned about reputation losses and litigation exposure, and to benefit from knowledge spillovers from the provision of non-audit services. We find evidence that audit quality measured by increased propensity to issue going-concern opinion, increased propensity to miss analysts' forecasts, as well as higher earnings-response coefficients increases with the level of non-audit services acquired from industry specialist auditors compared to nonspecialist auditors.
Garrison Store - Warren County, Kentucky (Mss 197), Manuscripts & Folklife Archives
Garrison Store - Warren County, Kentucky (Mss 197), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 197. Account book kept for John W. Garrison’s store at Polkville in northeastern Warren County, Kentucky. Includes accounts for many county citizens of that region.