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Articles 11281 - 11310 of 40323
Full-Text Articles in Business
Mentoring Program Guidelines, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee
Mentoring Program Guidelines, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee
Individual and Corporate Publications
No abstract provided.
Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Audits - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants
Government Auditing Standards And Circular A-133 Audits - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Interaction Of New Section 362(E)(2) With Loss Disallowance Rules, Boyd C. Randall, Brian C. Spilker, John M. Werlhof
Interaction Of New Section 362(E)(2) With Loss Disallowance Rules, Boyd C. Randall, Brian C. Spilker, John M. Werlhof
Faculty Publications
The American Jobs Creation Act of 2004 added Section 362(e)(2), which addresses concerns similar to those addressed by Section 336(d). Section 362(e)(2) was added to the law to close a perceived loophole whereby taxpayers could deduct a single economic loss twice by transferring loss property to a corporation in a Section 351 transaction or as a contribution to capital with the shareholder subsequently selling the stock and the corporation selling the loss asset. This provision was designed to prevent the recognition of a single economic loss twice. However, this new provision overlaps and interacts with the corporate liquidation loss disallowance …
360 Degrees Of Financial Literacy, Cpas Helping Americans Build A Better Financial Future, American Institute Of Certified Public Accountants (Aicpa)
360 Degrees Of Financial Literacy, Cpas Helping Americans Build A Better Financial Future, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Domestic And Foreign Earnings, Stock Return Variability, And The Impact Of Investor Sophistication, Dan Segal, Jeffrey L. Callen, Ole-Kristian Hope
Domestic And Foreign Earnings, Stock Return Variability, And The Impact Of Investor Sophistication, Dan Segal, Jeffrey L. Callen, Ole-Kristian Hope
Research Collection School Of Accountancy
We examine the importance of foreign earnings relative to domestic earnings for a sample of U.S. multinationals using variance decomposition. Our methodology represents an alternative and complementary approach over the prior literature, which is based on traditional regressions and earnings response coefficients. We document that domestic earnings are more important in explaining the variance of unexpected returns than are foreign earnings and that the relative importance of domestic earnings is a decreasing function of investor sophistication. Last, we classify institutional investors as either short- or long-term oriented following Bushee [1998]. We find that the variance contribution of foreign earnings increases …
Equity Incentives And Earnings Management, Qiang Cheng, Terry Warfield
Equity Incentives And Earnings Management, Qiang Cheng, Terry Warfield
Research Collection School Of Accountancy
This paper examines the link between managers' equity incentives—arising from stock-based compensation and stock ownership—and earnings management. We hypothesize that managers with high equity incentives are more likely to sell shares in the future and this motivates these managers to engage in earnings management to increase the value of the shares to be sold. Using stock-based compensation and stock ownership data over the 1993–2000 time period, we document that managers with high equity incentives sell more shares in subsequent periods. As expected, we find that managers with high equity incentives are more likely to report earnings that meet or just …
The Role Of Analysts’ Forecasts In Accounting-Based Valuation: A Critical Evaluation, Qiang Cheng
The Role Of Analysts’ Forecasts In Accounting-Based Valuation: A Critical Evaluation, Qiang Cheng
Research Collection School Of Accountancy
This paper critically evaluates the use of analysts forecasts in accounting-based valuation. Specifically, I assess the usefulness and the limitation of analysts forecasts in predicting future earnings and in explaining the market-to-book ratio, in light of a comprehensive set of 22 explicit information items, including: economic rent proxies, conservative accounting proxies, earnings quality signals, transitory earnings proxies, industry characteristics, and risk and growth proxies. While analysts forecasts capture 45–83% of the information from these sources depending on model specifications, they do not appear to fully incorporate certain information items. In particular, proxies for conservative accounting and transitory earnings are incrementally …
Intellectual Capital Performance And Cash-Based Incentive Payments: Impact Of Remuneration Committee And Corporate Governance Features, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh, Alistair Brown
Intellectual Capital Performance And Cash-Based Incentive Payments: Impact Of Remuneration Committee And Corporate Governance Features, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh, Alistair Brown
Research Collection School Of Accountancy
No abstract provided.
Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh
Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh
Research Collection School Of Accountancy
No abstract provided.
The Effects Of Sfas 131 Geographic Segment Disclosures On The Valuation Of Foreign Earnings, Ole-Kristian Hope, Tony Kang, Wayne Thomas, Florin Vasvari
The Effects Of Sfas 131 Geographic Segment Disclosures On The Valuation Of Foreign Earnings, Ole-Kristian Hope, Tony Kang, Wayne Thomas, Florin Vasvari
Research Collection School Of Accountancy
Foreign operations are becoming increasingly important for U.S. companies. We investigate whether the market’s valuation of foreign earnings is a function of the firm’s geographic segment disclosures. Specifically, we examine the effects of an increase in the number of geographic segments disclosed and the inclusion of earnings measures in geographic segment disclosures following the adoption of SFAS 131. We find strong evidence that our proxies for increased disclosure are positively associated with the valuation of foreign earnings. Our results are robust to a number of sensitivity analyses. Taken together, our results suggest that the pricing of foreign earnings is associated …
Securing Business Financing That Best Meets Your Needs, American Institute Of Certified Public Accountants (Aicpa)
Securing Business Financing That Best Meets Your Needs, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
College Planning: Easing The Financial Burden (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)
College Planning: Easing The Financial Burden (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Relocation Documents (Various)., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Relocation Documents (Various)., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Tax Planning Strategies For Retirement, William R. Bischoff
Adviser's Guide To Tax Planning Strategies For Retirement, William R. Bischoff
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To The Tax Consequences Of The Purchase And Sale Of A Business, William H. Olson, American Institute Of Certified Public Accountants. Continuing Professional Education Division
Adviser's Guide To The Tax Consequences Of The Purchase And Sale Of A Business, William H. Olson, American Institute Of Certified Public Accountants. Continuing Professional Education Division
Guides, Handbooks and Manuals
No abstract provided.
Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133 (With Cd-Rom Practice Aids Included), Venita M. Wood, Maryann Kasica
Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133 (With Cd-Rom Practice Aids Included), Venita M. Wood, Maryann Kasica
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Peer Review Program Manual : For Peer Reviews Commenced Prior To January 1, 2005;Peer Review Program Manual : For Peer Reviews Commenced Prior To January 1, 2005, American Institute Of Certified Public Accountants. Peer Review Board
Aicpa Peer Review Program Manual : For Peer Reviews Commenced Prior To January 1, 2005;Peer Review Program Manual : For Peer Reviews Commenced Prior To January 1, 2005, American Institute Of Certified Public Accountants. Peer Review Board
Guides, Handbooks and Manuals
No abstract provided.
Asb Meeting Minutes, 2005, July 12-14, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2005, July 12-14, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Are Entrepreneurs Born Or Made? Views Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, Anne M. Traynor, David A. Wood
Are Entrepreneurs Born Or Made? Views Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, Anne M. Traynor, David A. Wood
Faculty Publications
What characteristics do entrepreneurs believe make them successful? We interview entrepreneurs and venture capitalists (VCs) to determine traits that each of these groups perceive as necessary for entrepreneurial success. We show that entrepreneurs cite traits inherent to their nature (for example, hard working, persistent, risk-taker) significantly more than VCs. We also test to see if entrepreneurs are able to identify factors that VCs consider most important for the funding decision. We find that entrepreneurs who do not have previous VC funding experience differ significantly from VCs in what factors are important for VC funding; whereas, entrepreneurs with previous VC funding …
Health Care Organizations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Health Care Organizations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica
Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Proposed Statement On Auditing Standards : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Jan. 12, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Proposed Statement On Auditing Standards : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Jan. 12, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 96, Audit Documentation (AICPA, Professional Standards, vol. 1, AU sec. 339). This proposed SAS establishes standards and provides guidance to an auditor on audit documentation for audits of financial statements or other financial information being reported on. Issues surrounding audit documentation continue to be discussed due to events affecting the profession that post-date the development and issuance of SAS No. 96. Specifically, some state regulators and government auditors seek more uniformity in the preparation, filing, and retention of audit documentation of nonissuers. Audit documentation …
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2005, American Institute Of Certified Public Accountants
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2005, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2005, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2005, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services, 2005 ;Omnibus Statement On Standards For Accounting And Review Services, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services, 2005 ;Omnibus Statement On Standards For Accounting And Review Services, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement will: 1. Amend SSARS No. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100), to require the accountant to communicate any fraud that comes to his or her attention, even if the matter is considered inconsequential; 2. Amend SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200), to allow for the successor accountant to compile or review a restatement adjustment when prior period financial statements have been changed; 3. Amend SSARS No. 1 to provide guidance regarding when an accountant should consider obtaining an …
Deletion Of Ethics Ruling No. 1 Under Rule 101: Acceptance Of A Gift., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Deletion Of Ethics Ruling No. 1 Under Rule 101: Acceptance Of A Gift., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
AICPA Professional Standards
No abstract provided.
Bank, Credit Union, And Other Depository And Lending Institution Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Bank, Credit Union, And Other Depository And Lending Institution Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.