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Articles 10951 - 10980 of 40218
Full-Text Articles in Business
Earnings Quality: It's Time To Measure And Report, Jodi L. Gissel, Don E. Giacomino, Michael D. Akers
Earnings Quality: It's Time To Measure And Report, Jodi L. Gissel, Don E. Giacomino, Michael D. Akers
Accounting Faculty Research and Publications
Earning's quality is an important aspect of evaluating an entity's financial health, yet investors, creditors, and other financial statement users often overlook it. Earnings quality refers to the ability of reported earnings to reflect the company's true earnings, as well as the usefulness of reported earnings to predict future earnings. The SEC and the investing public are demanding greater assurance about the quality of earnings. There is significant need for the development of a uniform definition and a consistent model to measure earnings quality. An Earnings Quality Assessment (EQA) is a proposed model that is consistent with this definition. The …
Accounting Conservatism And Managerial Incentives, Young Koan Kwon
Accounting Conservatism And Managerial Incentives, Young Koan Kwon
Research Collection School Of Accountancy
There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002). However, little appears to be known about the effects of accounting conservatism on agency costs of type (2) or trade-offs between agency costs of types (1) and (2). The purpose of this study is to examine this void. In a principal-agent setting in which the principal motivates the agent to expend effort using accounting earnings, this study …
Aicpa Supports New Coso Guidance To Aid Small Public Companies In Implementing Section 404 Internal Control Reporting Requirements., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Supports New Coso Guidance To Aid Small Public Companies In Implementing Section 404 Internal Control Reporting Requirements., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Ethics Ruling No. 114 Under Rule 101: Acceptance Of Offering Of Gifts And Entertainment To Or From An Attest Client., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Ethics Ruling No. 114 Under Rule 101: Acceptance Of Offering Of Gifts And Entertainment To Or From An Attest Client., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Disaster Area Practice Guide., American Institute Of Certified Public Accountants. Tax Section
Disaster Area Practice Guide., American Institute Of Certified Public Accountants. Tax Section
Guides, Handbooks and Manuals
No abstract provided.
Leslie A. Murphy Elected Chair Of The Aicpa., American Institute Of Certified Public Accountants (Aicpa)
Leslie A. Murphy Elected Chair Of The Aicpa., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
James G. Castellano Receives Aicpa Gold Medal For Distinguished Service., American Institute Of Certified Public Accountants (Aicpa)
James G. Castellano Receives Aicpa Gold Medal For Distinguished Service., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Survey: Most Cpa Firms Lack Formal Staffing Programs: New White Paper Offers Guidance For Smaller Firms., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Survey: Most Cpa Firms Lack Formal Staffing Programs: New White Paper Offers Guidance For Smaller Firms., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa To Relocate Select Operations To Durham, N.C., American Institute Of Certified Public Accountants (Aicpa)
Aicpa To Relocate Select Operations To Durham, N.C., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Annual Members Meeting, October 25, 2005, 2:15 P.M., The Westin Mission Hills Resort & Spa, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)
Annual Members Meeting, October 25, 2005, 2:15 P.M., The Westin Mission Hills Resort & Spa, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Profession Expands Efforts In Public Company Auditing To Protect Investors., American Institute Of Certified Public Accountants (Aicpa)
Cpa Profession Expands Efforts In Public Company Auditing To Protect Investors., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Fall Meeting Of Council, October 24-25, 2005, Volume 2, The Westin Mission Hills Resort & Spa, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 24-25, 2005, Volume 2, The Westin Mission Hills Resort & Spa, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 24-25, 2005, Volume 1, The Westin Mission Hills Resort & Spa, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 24-25, 2005, Volume 1, The Westin Mission Hills Resort & Spa, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, Minutes Of Meeting, October 24-25, 2005, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, Minutes Of Meeting, October 24-25, 2005, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpas Release Report On Tax Reform, Including 10 Tax Policy Objectives To Guide Decision Makers., American Institute Of Certified Public Accountants (Aicpa)
Cpas Release Report On Tax Reform, Including 10 Tax Policy Objectives To Guide Decision Makers., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa, Illinois And New Mexico Announce 11 Winners Of Women To Watch Award., American Institute Of Certified Public Accountants (Aicpa)
Aicpa, Illinois And New Mexico Announce 11 Winners Of Women To Watch Award., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Members In Business And Finance, October 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Finance, October 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Academy Of Accounting Historians 2005 Functions; In Memory Of William Donald Samson, March 30, 1947-September 15, 2005, Academy Of Accounting Historians
Academy Of Accounting Historians 2005 Functions; In Memory Of William Donald Samson, March 30, 1947-September 15, 2005, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Call For Papers: The Fifth Accounting History International Conference, Academy Of Accounting Historians
Call For Papers: The Fifth Accounting History International Conference, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians
Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Practicing Cpa, Vol. 29 No. 8, October 2005, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 29 No. 8, October 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Hall Of Fame Academy Of Accounting Historians Conference: October 6-8, 2005; Academy Of Accounting Historians; Accounting Hall Of Fame: Conference Program, Academy Of Accounting Historians
Accounting Hall Of Fame Academy Of Accounting Historians Conference: October 6-8, 2005; Academy Of Accounting Historians; Accounting Hall Of Fame: Conference Program, Academy Of Accounting Historians
Accounting Historians Notebook
The Accounting Profession in Transition: Historical and Contemporary Perspectives on Change was the theme of a conference held at the Fisher College of Business, Ohio State University, on October 6-8, 2005. The Accounting Hall of Fame joined with the Academy of Accounting Historians to sponsor the conference. Over 125 accounting professionals, scholars and regulators attended including 16 representatives from other countries - 5 from Turkey, 3 from Japan, 2 from Thailand, 2 from Spain, 2 from Mexico, 1 from Canada, 1 from Australia and 1 from the United Kingdom. The conference included panel discussions and presentations of scholarly papers related …
Accounting Historians Notebook, 2005, Vol. 28, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2005, Vol. 28, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
The Impact Of Insider Trading On Market Liquidity In The Nasdaq Market, Walayet A. Khan, H. Kent Baker, Mukesh Chaudhry, Suneel K. Maheshwari
The Impact Of Insider Trading On Market Liquidity In The Nasdaq Market, Walayet A. Khan, H. Kent Baker, Mukesh Chaudhry, Suneel K. Maheshwari
Accounting Faculty Research
This study examines the relationship between insider trading and market liquidity (spread and depth) of NASDAQ-100 stocks. Tests on an intraday sample of sell trades show no evidence of cross-sectional association between the width of the spread and insider trading, but detect some widening of the spread after the fact. Overall, our results provide mixed evidence on the ability of NASDAQ dealers to unravel informed order flow and adjust spreads accordingly. Their short-term behavior suggests an inability to detect insider trading and widen spreads, but their behavior over time suggests that dealers may attempt to recover what they apparently lose …
Members In Medium Public Accounting Firms, October 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, October 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Tax Letter, October/November/December 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, October/November/December 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians
Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Members In Large Public Accounting Firms, October 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, October 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, October 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, October 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Acsec Update, Volume 10, Number 1 October 2005, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Acsec Update, Volume 10, Number 1 October 2005, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Newsletters
No abstract provided.