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Articles 10891 - 10920 of 40196
Full-Text Articles in Business
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 …
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 …
Auditing Standards Board (Asb) Meeting, January 10-12, 2006, La Jolla, Ca; Asb Highlights January 2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, January 10-12, 2006, La Jolla, Ca; Asb Highlights January 2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, April 25-27, 2006, Atlanta, Ga; Asb Highlights April 2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, April 25-27, 2006, Atlanta, Ga; Asb Highlights April 2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, June 20-22, 2006, Atlanta, Ga; Asb Highlights June 2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, June 20-22, 2006, Atlanta, Ga; Asb Highlights June 2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Iii : Evaluation Tools, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Iii : Evaluation Tools, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Ii : Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Ii : Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act, Section 23; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 11, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act, Section 23; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 11, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Board/Council Briefing Synopsis, Updated As January 1, 2006, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Board/Council Briefing Synopsis, Updated As January 1, 2006, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, 2006, Wynn Las Vegas Resort, Las Vegas, Nevada, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, 2006, Wynn Las Vegas Resort, Las Vegas, Nevada, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Analyzing Financial Ratios; Aicpa Practice Aid Series 06-3, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Analyzing Financial Ratios; Aicpa Practice Aid Series 06-3, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Association Sections, Divisions, Boards, Teams
No abstract provided.
Top 10 Technologies In 2006., American Institute Of Certified Public Accountants (Aicpa)
Top 10 Technologies In 2006., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Peer Review Task Force Report Recommendations: Q&A., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Peer Review Task Force Report Recommendations: Q&A., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Iso 9001:2000 Quality Management System Manual. 2005-2006 Ed., American Institute Of Certified Public Accountants (Aicpa)
Iso 9001:2000 Quality Management System Manual. 2005-2006 Ed., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Ethics Interpretation, No. 501-1: Response To Requests By Clients And Former Clients For Records., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Ethics Interpretation, No. 501-1: Response To Requests By Clients And Former Clients For Records., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Publication Records Of Facility Promoted At The Top 75 Accounting Research Programs, Steven M. Glover, Douglas F. Prawitt, David A. Wood
Publication Records Of Facility Promoted At The Top 75 Accounting Research Programs, Steven M. Glover, Douglas F. Prawitt, David A. Wood
Faculty Publications
This paper presents a descriptive analysis of the publication records of faculty promoted from 1995 to 2003 at the top 75 accounting research programs (as ranked by Trieschmann, et al. 2000). The presentation and analyses of these data are designed to be useful to faculty and evaluation committees from a benchmarking and decision-making perspective. From a benchmarking perspective, the results will be useful in helping schools as they develop or refine relevant policies and research expectations. The results may be particularly useful in view of the fact that average accounting faculty publication records differ from the average publication records of …
The Effects Of Financial Statement And Informational Complexity On Cash Flow Forecasts, Leslie Hodder, Patrick E. Hopkins, David A. Wood
The Effects Of Financial Statement And Informational Complexity On Cash Flow Forecasts, Leslie Hodder, Patrick E. Hopkins, David A. Wood
Faculty Publications
We characterize the operating-activities section of the indirect-approach statement of cash flows as backwards because it presents reconciling adjustments in a way that is opposite from the intuitively appealing, future-oriented, Conceptual Framework definitions of assets, liabilities and the accruals process. We propose that the reversed-accruals orientation required in the currently mandated indirect-approach statement of cash flows is unnecessarily complex, causing increased cash-flow forecast error and dispersion. We also predict that the mixed pattern (i.e., +/–, –/+) of operating cash flows and operating accruals reported by most companies also impedes investors’ ability to learn the time-series properties of cash flows and …
Auditing Fair Value Measurements And Disclosures: A Toolkit For Auditors ["Fair Value Toolkit"]., American Institute Of Certified Public Accountants (Aicpa)
Auditing Fair Value Measurements And Disclosures: A Toolkit For Auditors ["Fair Value Toolkit"]., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tpa 1400.31: Gaap Departure For Fin 46(R), American Institute Of Certified Public Accountants (Aicpa)
Tpa 1400.31: Gaap Departure For Fin 46(R), American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Alternative Investments - Audit Considerations: A Practice Aid For Auditors., American Institute Of Certified Public Accountants. Alternative Investment Task Force
Alternative Investments - Audit Considerations: A Practice Aid For Auditors., American Institute Of Certified Public Accountants. Alternative Investment Task Force
Guides, Handbooks and Manuals
No abstract provided.
Tpa 1400.30: Stand-Alone Financial Statements Of A Variable Interest Entity, American Institute Of Certified Public Accountants (Aicpa)
Tpa 1400.30: Stand-Alone Financial Statements Of A Variable Interest Entity, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tpa 1400.29: Consolidated Versus Combined Financial Statements Under Fasb Interpretation No. 46(R), Consolidation Of Variable Interest Entities, American Institute Of Certified Public Accountants (Aicpa)
Tpa 1400.29: Consolidated Versus Combined Financial Statements Under Fasb Interpretation No. 46(R), Consolidation Of Variable Interest Entities, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Preparing Financial Models; Aicpa Practice Aid Series 06-2, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Preparing Financial Models; Aicpa Practice Aid Series 06-2, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Family Business Succession Planning, Edward Mendlowitz 1942-
Adviser's Guide To Family Business Succession Planning, Edward Mendlowitz 1942-
Guides, Handbooks and Manuals
No abstract provided.
Guide To Fraud In Governmental And Not-For-Profit Environments, Lynda M. Dennis
Guide To Fraud In Governmental And Not-For-Profit Environments, Lynda M. Dennis
Guides, Handbooks and Manuals
No abstract provided.
Guide To Financial Statement Analysis : Basis For Management Advice, Wallace N. Davidson, James L. Mcdonald
Guide To Financial Statement Analysis : Basis For Management Advice, Wallace N. Davidson, James L. Mcdonald
Guides, Handbooks and Manuals
No abstract provided.
Cpa Profession : Opportunities, Responsibilities, And Services, Stephen R. Moehrle, Gary John Previts, Jennifer A. Reynolds-Moerhle
Cpa Profession : Opportunities, Responsibilities, And Services, Stephen R. Moehrle, Gary John Previts, Jennifer A. Reynolds-Moerhle
Guides, Handbooks and Manuals
No abstract provided.
Tax Practice Guides And Checklists 2006, American Institute Of Certified Public Accountants. Tax Division
Tax Practice Guides And Checklists 2006, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Individual Cognition And Dual-Task Interference In Group Support Systems, William G. Heninger, Alan R. Dennis, Kelly Mcnamara Hilmer
Individual Cognition And Dual-Task Interference In Group Support Systems, William G. Heninger, Alan R. Dennis, Kelly Mcnamara Hilmer
Faculty Publications
Previous research shows that synchronous text discussion through group support systems (GSS) can improve the exchange of information within teams, but this improved information exchange usually does not improve decisions because participants fail to process the new information they receive. This study examined one potential cause for this failure: Dual-task interference caused by the need to concurrently process new information from others while also contributing one's own information to the discussion. Although prior research argues that dual-task interference should be minimal, we found that it significantly reduced participants' information processing and led to lower decision quality. The effect sizes were …
Information Pursuit In Financial-Statement Analysis: Effects Of Choice, Effort, And Disaggregation, Mark W. Nelson, William B. Tayler
Information Pursuit In Financial-Statement Analysis: Effects Of Choice, Effort, And Disaggregation, Mark W. Nelson, William B. Tayler
Faculty Publications
Prior research provides evidence that financial-statement users weight information less heavily in judgment when that information is provided in a less accessible format (e.g., information disclosed in a footnote or less important financial statement rather than being recognized on the income statement (Maines and McDaniel 2000)). We provide evidence that, conditional on users performing the analysis necessary to transform the financial statements to appear as if disclosed information had been recognized, users may weight that information more heavily than it would have been if it had been recognized. Our experiments are set in the context of constructive capitalization of operating …