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Articles 7741 - 7770 of 40125
Full-Text Articles in Business
Bill What You're Worth, David W. Cottle
Bill What You're Worth, David W. Cottle
Guides, Handbooks and Manuals
No abstract provided.
Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute Of Certified Public Accountants (Aicpa)
Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Assignment Of Income At The Ivory Tower: Relaxing The Tax Treatment Of Services Donated To Charities By Their Employees, Mark J. Cowan
Assignment Of Income At The Ivory Tower: Relaxing The Tax Treatment Of Services Donated To Charities By Their Employees, Mark J. Cowan
Accountancy Faculty Publications and Presentations
When a faculty member donates time to a college or university by, for example, teaching a summer course for no compensation, the federal income tax treatment of the donation can take one of two forms. One possibility is that the donation will have no tax consequences. The faculty member realizes no income from the donation and gets no charitable deduction. A second possibility is that the faculty member will be required to recognize taxable income equal to the value of the services provided and then may (subject to certain limits) be allowed a charitable contribution deduction. In many cases, the …
Proposed Audit Reporting Changes: Considerations Of Stakeholders' Perspectives, Daniel J. Gravina
Proposed Audit Reporting Changes: Considerations Of Stakeholders' Perspectives, Daniel J. Gravina
Honors Theses and Capstones
No abstract provided.
Money Market Funds: Analyzing Reform, Paige M. Brooks
Money Market Funds: Analyzing Reform, Paige M. Brooks
Honors Theses and Capstones
This thesis analyzes money market funds since inception in 1983 through the financial crisis in 2008 to current day. Specifically, it discusses the newly implemented reform and if this reform will be an effective way to minimize money market fund systemic risk.
Farm Business Management: A Localized Analysis Of Financial Tools Utilized In Agribusiness, Abby L. Lamothe
Farm Business Management: A Localized Analysis Of Financial Tools Utilized In Agribusiness, Abby L. Lamothe
Honors Theses and Capstones
No abstract provided.
The Determinants And Consequences Of Information Acquisition Via Edg, Michael S. Drake, Darren T. Roulstone, Jacob Thornock
The Determinants And Consequences Of Information Acquisition Via Edg, Michael S. Drake, Darren T. Roulstone, Jacob Thornock
Faculty Publications
Using a novel dataset that tracks all web traffic on the SEC’s EDGAR servers from 2008-2011, we examine the determinants and capital market consequences of investor information acquisition of SEC filings. The average user employs the database very few times per quarter and most users target specific filing types such as periodic accounting reports; a small subset of users employ EDGAR almost daily and access many filings. EDGAR activity is positively related with corporate events (particularly restatements, earnings announcements, and acquisition announcements), poor stock performance, and the strength of a firm’s information environment. EDGAR activity is related to, but distinct …
Understanding Individual Tax Compliance: Advanced Deductions And Related Issues, Kevin E. Flynn, Phyllis Belak, Glenn S. Soltis
Understanding Individual Tax Compliance: Advanced Deductions And Related Issues, Kevin E. Flynn, Phyllis Belak, Glenn S. Soltis
Accounting Faculty Publications
We present a realistic, complex, flexible, classroom-friendly tax case study that is designed to be a late semester comprehensive assignment in a student’s federal income tax education. The assignment could be used as a template when teaching students how to prepare a federal individual income tax return using the actual forms and schedules prepared by the Internal Revenue Service (IRS). This case is relevant for two reasons: 1) it is contemporary in that it consists of the most recent tax year (2013), and 2) it is highly useful as it comprehensively examines concepts typically covered in the later chapters of …
An Ever Closer Union: An Investigation Of Accounting Measurement And Timing In The European Union, Elizabeth Marie Devos
An Ever Closer Union: An Investigation Of Accounting Measurement And Timing In The European Union, Elizabeth Marie Devos
Open Access Theses & Dissertations
This paper explores whether the implementation of a unified set of accounting standards, International Financial Reporting Standards (IFRS) is able to overcome prior reporting behaviors by using multiple measures of accounting conservatism, both conditional and unconditional, to proxy for changes in accounting outcomes. Conservatism makes a good proxy for changes in accounting outcomes because it is used as a mechanism to protect key stakeholders and the level of conservatism differs in an international context (Gray, 1988). Countries from different legal systems have different institutional structures and different reporting incentives. Therefore, the sample is bifurcated and regressions are also run based …
Loan Loss Reserves, Regulatory Capital, And Bank Failures: Evidence From The Recent Economic Crisis, Tee Yong Jeffrey Ng, Sugata Roychowdhury
Loan Loss Reserves, Regulatory Capital, And Bank Failures: Evidence From The Recent Economic Crisis, Tee Yong Jeffrey Ng, Sugata Roychowdhury
Research Collection School Of Accountancy
Regulatory capital guidelines allow for loan loss reserves to be added back as capital. The evidence in this paper suggests that the influence of loan loss reserves added back as regulatory capital (hereafter referred to as “add-backs”) on bank risk cannot be explained by either economic principles underlying the notion of capital, or accounting principles underlying the recording of reserves. Specifically, we observe that in sharp contrast to the economic notion of capital as a buffer against bank failure risk, add-backs are positively associated with the risk of bank failure during the recent economic crisis. Further the positive association of …
Seeing Is Believing: Do Analysts Benefit From Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Seeing Is Believing: Do Analysts Benefit From Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Research Collection School Of Accountancy
Using the unique data of analysts’ site visits to Chinese listed companies, we examine whether and how analysts’ site visits help improve their forecast performance. We find that the forecast accuracy of analysts improves after they visit the target firms and this improvement still holds after controlling for the concurrent change in the forecast accuracy of analysts who do not conduct site visits. Such an improvement is more pronounced for firms with better corporate governance; for more experienced analysts; and for firms with higher earnings volatility. Moreover, the improvement of forecast accuracy is less pronounced when current site visits are …
دور الأنماط القيادية والمتغيرات الشخصية للأفراد في التغيير التنظيمي, برباوي كمال
دور الأنماط القيادية والمتغيرات الشخصية للأفراد في التغيير التنظيمي, برباوي كمال
Muthanna Journal of Administrative and Economics Sciences
يعد التغيير التنظيمي من سمات المؤسسات الحديثة وهذا التغيير لا يكون عفوي بل تفرضه الظروف المحيطة بالمؤسسة، فعليه فقباء المؤسسات يعتبر رهان والشغل الشاغل لدى القياديين الإداريين،فبهذا نقول بأن نجاح التغيير التنظيمي في المؤسسة لا يكون إلا بنمط قيادي فعال، فقد تتشابه أهداف المؤسسات في التغيير التنظيمي لكن نتائج التغيير تختلف باختلاف الأنماط القيادية في المؤسسات.فمن خلال هذا نهدف من المقال إلى إبراز دور النمط القيادي في عملية التغيير التنظيمي، بالإضافة إلى دور المتغيرات الشخصية( الجنس، العمر، المستوى التعليمي،الخبرة المهنية،المركز الوظيفي) لذا الأفراد في عملية التغيير التنظيمي.
Developing A Framework For Sustainable Manufacturing Strategies Selection, Lanndon A. Ocampo, Eppie Estanislao–Clark
Developing A Framework For Sustainable Manufacturing Strategies Selection, Lanndon A. Ocampo, Eppie Estanislao–Clark
DLSU Business & Economics Review
Manufacturing organizations adopt sustainability manufacturing in their attempt to address the triple-bottomline (TBL): environmental stewardship, economic growth, and social well-being. This study was conducted in order to characterize the programs adopted by a manufacturing firm with respect to the TBL and in the end, recommend a framework that could be utilized by decision-makers in the firm as they start to pursue a more sustainable strategy. This paper utilized the case study of a prime multinational semiconductor firm that promotes sustainability among their corporate initiatives.The semiconductor industry was chosen because of its prominence in sustainability efforts worldwide. Weaknesses of the current …
Has The Fasb And Iasb's Shift Toward An Asset/Liability View Enhanced The Predictive Usefulness Of Roe?, Regina Cavalier Rosa
Has The Fasb And Iasb's Shift Toward An Asset/Liability View Enhanced The Predictive Usefulness Of Roe?, Regina Cavalier Rosa
LSU Doctoral Dissertations
Over the past several decades, accounting standard setters have been gradually shifting financial reporting toward an asset/liability view, by rewriting the underlying conceptual framework and issuing accounting standards that reflect this view. The asset/liability view enhances comparability of a firm’s investment base to that of its peers, and thus enhances the comparability of a firm’s return of equity (ROE). This, in turn, increases the transparency with which firm-specific performance differs from its peers. Greater transparency would be expected to improve predictive usefulness, but would also place greater pressure on a firm to meet the performance of its peers. In the …
Adviser's Guide To Social Security: Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Adviser's Guide To Social Security: Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Guides, Handbooks and Manuals
No abstract provided.
The Effect Of Innovation On Corporate Tax Avoidance, Peng Guo
The Effect Of Innovation On Corporate Tax Avoidance, Peng Guo
LSU Doctoral Dissertations
A large body of literature examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms with more innovation generate more patents. Due to information asymmetry between the managers of the firm and tax authorities, firms have considerable discretion in choosing which country the patent revenue is generated in. In this study, I predict that firms with more patents will choose to attribute the revenue from those patents to countries with low tax rates. Using a relatively new data source which contains data on patents, I find evidence consistent with my …
Aicpa Audit Committee Toolkit : Private Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center In Cooperation With Cna
Aicpa Audit Committee Toolkit : Private Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center In Cooperation With Cna
Guides, Handbooks and Manuals
No abstract provided.
Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins
Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Change Management For Finance And Accounting Professionals, Ronald Rael
Change Management For Finance And Accounting Professionals, Ronald Rael
Guides, Handbooks and Manuals
No abstract provided.
Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal, Joel L. Sinkin, Terrence E. Putney
Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal, Joel L. Sinkin, Terrence E. Putney
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Controller As Business Manager, James Lindell
Controller As Business Manager, James Lindell
Guides, Handbooks and Manuals
No abstract provided.
Preparing For The New Standards In Personal Financial Planning, Clark M. Blackman Ii, Dirk Edwards
Preparing For The New Standards In Personal Financial Planning, Clark M. Blackman Ii, Dirk Edwards
Guides, Handbooks and Manuals
This sample article is for use by CPA state societies to help members prepare to implement the Statement on Standards in PFP Services in practice.
When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?, American Institute Of Certified Public Accountants. Personal Financial Planning Section
When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, David A. Wood
Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, David A. Wood
Faculty Publications
No abstract provided.
Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa
Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa
Honors Theses
No abstract provided.
Financial Reporting In Division I College Athletics, Anish Sharma
Financial Reporting In Division I College Athletics, Anish Sharma
Honors Theses
The purpose of this study is to determine whether financial reporting standards used in Division I college athletics are comparable, consistent, and complete. The study compares the principles that athletics departments must use in adherence to the Department of Education's Equity in Athletics Disclosure Act (EADA) report with the principles that athletics departments must also use in the National Collegiate Athletic Association (NCAA) report. Additionally, the two reporting standards will be compared to the conceptual framework of Generally Accepted Accounting Principles (GAAP). Through surveys from Division I athletics departments throughout the country, interviews, and financial databases, the study aims to …
An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe
An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe
Honors Theses
Religion has been shown to influence decision makers at both the individual and business level. In this paper, I examine the stockholder response to corporate religiosity and religiosity's effects on operational and financial reporting quality. Industry adjusted return on assets and industry adjusted accruals are my measures for operational and financial reporting quality, respectively. Using religiosity data from Dyreng, Mayew, and Williams, I evaluate the 1999 and 2006 mean stock returns by degree of religiosity and return on assets and by degree of religiosity and accruals earnings management. I find that stockholders favor the least religious companies with the highest …
Financial Reporting Manipulation And The Role Of Religious Ownership: Evidence From Nonprofit Hospitals, Ryan Seay
Electronic Theses and Dissertations
Empirical evidence (e.g. Eldenburg and Vines 2004; Leone and Van Horn 2005; Ballantine et al. 2007; Eldenburg et al. 2011) demonstrates that nonprofit hospital managers respond to competing institutional and regulatory pressures by engaging in various forms of financial reporting manipulation. While some recent research in accounting (e.g. Dyreng et al. 2012; McGuire et al. 2012) shows that religious social norms can deter this undesirable behavior, these studies focus on the private, for-profit sector and use a location-based measure of religiosity. This study extends this line of research by using a more direct measure of religious social norms, the ownership …