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Articles 7201 - 7230 of 40122
Full-Text Articles in Business
Large American Banks And Economic Recovery: A Look At 2009 And 2014, Robert Bonilla
Large American Banks And Economic Recovery: A Look At 2009 And 2014, Robert Bonilla
Accounting
I analyzed the financial performance and stock performance of the largest four banks in the United States after the banking crisis of 2008. By using 2009, the year that recovery for the financial sector began, as a benchmark, I could determine the level of success each of the four banks reached in 2014 in relation to themselves and to one another. Using simple, but effective ratios and equations I could compare the efficiency with which upper management in each company has made use of asset, debt, and equity accounts. My results support the fact that larger accounts do not necessarily …
Exploring The Fantasy World Of Internet Gambling, Bobby Philip Meek
Exploring The Fantasy World Of Internet Gambling, Bobby Philip Meek
Accounting Undergraduate Honors Theses
This thesis explores the gambling activities arising from Fantasy Sports Leagues, in particular the gambling behavior of college students within these leagues. In my research, I investigated the development of the industry, the rules and surrounding internet gambling, and conducted a survey of college students over their Fantasy Sports behavior.
Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, Sofia I. Tent
Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, Sofia I. Tent
Honors Theses
This paper examines the Revenue Recognition – Milestone Method (RRMM), FASB codification amendment of 2010 and its effect on the health of firms heavily dependent on the Research and Development (R&D), as evidenced by the operating profit margin. By utilizing a two-stage OLS model developed by Lev and Sougiannis (1996), this study measures the effect of the adoption of the RRMM on operating profit margin. The sample includes U.S. firms with significant R&D expenses (a R&D expenses/Sales ratio greater than 2%) for the years 2006-2013. Due to the more rapid recognition of income using the RRMM, I expect the operating …
State Vs. Federal: Marijuana Legislation And Its Effect On Taxes, Mamie G. Duckworth
State Vs. Federal: Marijuana Legislation And Its Effect On Taxes, Mamie G. Duckworth
Honors Theses
Marijuana is becoming increasingly popular and accepted within our society; so much so that certain states have legalized it for medical or recreational use, despite marijuana remaining illegal with regards to the federal government. This has lead, and will continue to lead, to complicated and uncertain tax scenarios for the businesses that produce and sell marijuana. Many problems stem from the federal government being unable to recognize or associate with businesses that deal with marijuana. This affects these otherwise legitimate businesses by disallowing the use of federally insured banks as well as taking away the ability to seek federal bankruptcy …
A Review Of The Accounting Treatment For Contingencies Arising From Environmental Issues, Colleen M. Sauser
A Review Of The Accounting Treatment For Contingencies Arising From Environmental Issues, Colleen M. Sauser
Honors Theses
The purpose of this project is to review the U.S. GAAP treatment of issues arising from environmental contingencies. This review consists of accounting literature and pronouncements issued by the FASB and SEC as well as environmental legislation, most notably CERCLA. The results of this review showed that the accounting industry has been one step behind environmental legislation and continues in its endeavor to provide financial statement users with useful information.
Valuation Of Intangible Assets: Should Brand Equity Be Accounted For On The Balance Sheet?, Brooke Wasserman
Valuation Of Intangible Assets: Should Brand Equity Be Accounted For On The Balance Sheet?, Brooke Wasserman
Honors Scholar Theses
Brand valuation has become a commonplace tool for assessing company performance related to marketing and promotions of businesses. However, current U.S. and international accounting standards inhibit the recording of brands as assets on financial statements due to their intangible nature. This paper discusses the importance of understanding the contribution that brands provide to companies and outlines the potential options for reporting any associated intangible assets on financial statements. I suggest that additional reports should be included alongside currently required financial statements to record brand value separately from the other statements. The intangible brand assets should not be placed as a …
Investment Companies, May 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies, May 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors, May 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Construction Contractors, May 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Corporate Tax Aggressiveness And Managerial Rent Extraction: Evidence From Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry J. Shevlin
Corporate Tax Aggressiveness And Managerial Rent Extraction: Evidence From Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry J. Shevlin
Research Collection School Of Accountancy
Recent studies argue that aggressive forms of tax avoidance can be used to facilitate managerial rent extraction from shareholders (e.g., Desai 2004; Desai and Dharmapala 2006; Desai et al. 2007). Despite this agency view of tax avoidance receiving increasing attention in the literature, there is limited empirical evidence that managers actually extract rents generated from tax avoidance activities. In this paper, we examine the association between corporate tax aggressiveness and managerial rent extraction in the form of insider trading profitability. We document that, on average, insider purchase profitability, but not sale profitability, is significantly higher in more tax aggressive firms. …
Managers' Pay Duration And Voluntary Disclosures, Qiang Cheng, Young Jun Cho, Jae Bum Kim
Managers' Pay Duration And Voluntary Disclosures, Qiang Cheng, Young Jun Cho, Jae Bum Kim
Research Collection School Of Accountancy
In this paper, we examine the effect of managers’ pay duration on firms’ voluntary disclosures. Pay duration refers to the average period that it takes for managers’ annual compensation to vest. We hypothesize and find that pay duration can incentivize managers to provide more bad news earnings forecasts. This result holds after controlling for the level of stock-based compensation and the endogeneity of pay duration. In addition, we find that the effect of pay duration is more pronounced for firms with weaker governance and for firms with a more opaque information environment, where the marginal benefits of additional disclosures are …
Corruption In Bank Lending: The Role Of Timely Loan Loss Provisioning, B Atkins, Y Dou, Jeffrey Tee Yong Ng
Corruption In Bank Lending: The Role Of Timely Loan Loss Provisioning, B Atkins, Y Dou, Jeffrey Tee Yong Ng
Research Collection School Of Accountancy
Building on the recent literature on corruption in bank lending, we examine the effect of country-level timely loan loss provisioning by banks on such corruption using a unique World Bankdataset that covers more than 3,600 firms across 44 countries. We find evidence consistent with timely loan loss provisions constraining lending corruption because it increases the likelihood of problem loans being uncovered earlier. This result is robust to using the tax-deductibility of loan loss provisions as an instrumental variable. In further analysis, we find timely loan loss provisioning less associated with reduced corruption in countries with deposit insurance schemes and significant …
An Investigation Of Credit Borrower Concentration, Heng Yue, Pingui Rao, Jigao Zhu
An Investigation Of Credit Borrower Concentration, Heng Yue, Pingui Rao, Jigao Zhu
Research Collection School Of Accountancy
Credit borrower concentration arises when a bank or financial institution lends a large amount of its funds to a few large borrowers. We find that borrower concentration is positively related to non-performing loans and negatively related to financial performance. We also find that the voting power of bank’s controlling shareholder is positively related to the borrower concentration. The evidence is consistent with the view that controlling shareholders divert resources away from banks by extending a high volume of loans to a few related parties, which leads to high borrower concentration. Further evidence indicates that some seemingly unrelated large borrowers, as …
Managers' Pay Duration And Voluntary Disclosures, Qiang Cheng, Young Jun Cho, Jae Bum Kim
Managers' Pay Duration And Voluntary Disclosures, Qiang Cheng, Young Jun Cho, Jae Bum Kim
Research Collection School Of Accountancy
In this paper, we examine the effect of managers’ pay duration on firms’ voluntary disclosures. Pay duration refers to the average period that it takes for managers’ annual compensation to vest. We hypothesize and find that pay duration can incentivize managers to provide more bad news earnings forecasts. This result holds after controlling for the level of stock-based compensation and the endogeneity of pay duration. In addition, we find that the effect of pay duration is more pronounced for firms with weaker governance and for firms with a more opaque information environment, where the marginal benefits of additional disclosures are …
Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2015, American Institute Of Certified Public Accountants (Aicpa)
Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2015, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
An Exploration Of Income Characteristics: Analyzing Targets And Acquirers In Banking Mergers And Acquisitions, Stephanie S. Simpson
An Exploration Of Income Characteristics: Analyzing Targets And Acquirers In Banking Mergers And Acquisitions, Stephanie S. Simpson
Honors College Theses
With the large number of bank mergers occurring from 1990 to 2007, it is useful to know why acquirers chose to merge with these targeted entities. This research analyzes the income characteristics of targets and acquirers for this period to determine any indicators that distinguish an acquirer’s income structure from a target’s. To do this, income statement items from these banking entities are examined using factors such as size, serial or nonserial classification, and (for the targets only) public or private status. The research concludes that acquirers and targets indeed attain different income, cost, and efficiency characteristics.
Accounting Fraud Motivation, Yuquan (Frank) Yu
Accounting Fraud Motivation, Yuquan (Frank) Yu
Celebrating Scholarship & Creativity Day (2011-2017)
Accounting fraud is a hot topic in the 21st century. What are the common themes of these accounting scandals?
Aicpa Code Of Professional Conduct Effective December 15, 2014. Updated For All Official Releases Through April 23, 2015, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Code Of Professional Conduct Effective December 15, 2014. Updated For All Official Releases Through April 23, 2015, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
F-35 And Military Spending, Colin J. Charpentier
F-35 And Military Spending, Colin J. Charpentier
Celebrating Scholarship & Creativity Day (2011-2017)
How does the F-35 Lightning II multirole fighter compare to current military airplanes in terms of costs and capabilities? This is a comparison study based around the F-35 and five other planes. The F-35 is chosen because of its status as an ongoing project and due to its controversy as a plane. This study looks at all values. It is completely numeric based allowing for objective analysis. These planes chosen for study are the F-16 C/D, F/A-18 E/F, F-22A, AV-8B Harrier II, and A-10C. These planes are chosen because the F-35 is meant to replace them in the case of …
Happiness & Accounting/Finance Careers, Jacob Shrode
Happiness & Accounting/Finance Careers, Jacob Shrode
Celebrating Scholarship & Creativity Day (2011-2017)
The research question I chose was "Do happiness levels vary among graduates with accounting majors who have chosen different career paths?" The method I used to get my data was a survey. Overall, the average happiness score from my survey was 4.72/6 (see table 4). The average happiness score in the U.S. is only 4.30. I did a t-test for this and got a p value of .00. With this, I can say that there is substantial evidence to suggest that people who graduate with accounting/finance majors tend to be significantly happier than the average U.S. person.
A Look At The Gender Wage Gap And Its Reach Into The Field Of Accounting, Emily Hall
A Look At The Gender Wage Gap And Its Reach Into The Field Of Accounting, Emily Hall
Honors College Theses
This year’s Academy Awards was the background for a call to arms for equal pay for women. After years of legislative reform, women are still making less than their male coworkers; women have begun to fight furiously for a change. Recently, companies as big as Walmart and KPMG have had claims brought against them alleging wage discrimination based on gender. Analysts have proven that in the case of KPMG it is almost impossible for it to be anything other than discrimination. There are several studies behind how the wage gap is calculated as well as the many causes behind why …
The Formation Of A Student-Athlete Trust Fund: Compliance And Tax Implications, Stephanie Gratto
The Formation Of A Student-Athlete Trust Fund: Compliance And Tax Implications, Stephanie Gratto
Honors College Theses
This study reviews the possible tax and compliance issues of a student athlete trust fund as proposed in the case O’Bannon v. NCAA. With the possibility of the creation of a trust fund comes a myriad of issues to consider. The following review of the literature will review pertinent literature on the topic. Interviews were conducted with athletic directors of three universities and with three tax partners in Atlanta tax firms in order to determine potential compliance and tax implications. These interviews outline possible issues and solutions that may rise from the formation of the trust.
Affiliate Proposed Revised Definition, April 16, 2015, Comments Are Requested By May 18, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2015, April 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Affiliate Proposed Revised Definition, April 16, 2015, Comments Are Requested By May 18, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2015, April 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Revisions to the definition of “Affiliate”. The proposal provides guidance on how to treat multiemployer employee benefit plans under this definition.
The Effect Of Audit Committee Compensation On The Procurement Of Non-Audit Services, Caroline Hayek
The Effect Of Audit Committee Compensation On The Procurement Of Non-Audit Services, Caroline Hayek
Doctor of Business Administration Dissertations
Over the last decade, audit committee member compensation has shifted from a cash compensation structure toward a more equity-based compensation structure, with members on the audit committee holding substantially large equity positions. Although contrasting viewpoints exist as to whether more equity-based compensation aligns with shareholders’ interest, empirical evidence suggests that the form of compensation has an impact on financial reporting quality and audit committee members’ objectivity. Despite these results, to date there is no authoritative guideline on the appropriate compensation structure for audit committees. Non-audit services (NAS) have also been at the forefront of regulators’ attention in the last decade …
Comment Letters On Affiliate Proposed Revised Definition, April 16, 2015, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Affiliate Proposed Revised Definition, April 16, 2015, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
1859 Maua’S Gas Company Financial Report: A Cornerstone Of Brazilian Private Accounting, Natan Szuster, Fortunee Szuster, Rodrigo De Oliveira Leite
1859 Maua’S Gas Company Financial Report: A Cornerstone Of Brazilian Private Accounting, Natan Szuster, Fortunee Szuster, Rodrigo De Oliveira Leite
Accounting Historians Notebook
The 1859 Financial Report of Viscount of Maua’s Gas Company surfaced as a great finding in the subject of Brazilian Accounting History.
Voices Of Experience Series: An Academy Interview With Barbara D. Merino, Ph.D., Cpa Professor Emerita University Of North Texas, Yvette J. Lazdowski, Barbara Dubis Merino
Voices Of Experience Series: An Academy Interview With Barbara D. Merino, Ph.D., Cpa Professor Emerita University Of North Texas, Yvette J. Lazdowski, Barbara Dubis Merino
Accounting Historians Notebook
I was a history undergraduate at the University of Massachusetts at Amherst and loved the subject. However, when I went to work, I seemed to have a natural proclivity for accounting, working for Liberty Mutual and in the payroll office at University of Texas-Austin.
New Shipments Of Materials At University Of Mississippi Library, Dale L. Flesher
New Shipments Of Materials At University Of Mississippi Library, Dale L. Flesher
Accounting Historians Notebook
Eight cartons of materials from the research files of Dr. Edward N. Coffman, late professor of Accountancy at Virginia Commonwealth University contain original copies of the four-volume softbound sets of Academy Working Paper Series and several research file sets in various stages of undertaking and completion.The second recent shipment of 13 cartons of material was received from Professor Emeritus Doyle Z. Williams, former dean of the Walton School, University of Arkansas, and also a former faculty member at the University of Southern California and Texas Tech University.
Academy Member Spotlight: Gary Spraakman
Academy Member Spotlight: Gary Spraakman
Accounting Historians Notebook
Gary Spraakman did not expect to be an accounting historian. It can be best explained as occurring by happenstance when travelling with his nineyear old son in Northern Ontario. His son Christopher was interested in all kinds of history, and insisted on stopping at as many historical sites as possible. There are many in Canada. At a Parks Canada re-created Hudson’s Bay Company fur post on the Mattawa River in Northern Ontario, he was persuaded by his son to stop. The Hudson’s Bay Company was the iconic Canadian company that had survived from its start in 1670 to the present.
Call For Award Nominations
Accounting Historians Notebook
Nominations deadline for all awards: June 1, 2015
Academy Banner Found Special Thanks To Dale Flesher; Accounting History Review Conference Announcement International Festschrift In Honour Of Professor Yannick Lemarchand
Accounting Historians Notebook
Known globally for his research and publications examining accounting, accounting history, history and management, Professor Yannick Lemarchand, professeur émérite en Sciences de gestion at the Université de Nantes, has played a critical role in broadening the boundaries of ‘accounting history’ to include other management disciplines, areas of history and countries beyond the Anglo-Saxon context.