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Full-Text Articles in Business

Consistency Between Earnings Forecasts And Stock Recommendations : The Effect Of Political Connections, Elio Alfonso Jan 2013

Consistency Between Earnings Forecasts And Stock Recommendations : The Effect Of Political Connections, Elio Alfonso

LSU Doctoral Dissertations

Financial analysts’ earnings forecasts are more consistent with stock recommendations when their earnings forecasts are more accurate (Loh and Mian 2006, Ertimur et al. 2007). This suggests that analysts use other information in their private valuation models in addition to earnings forecasts especially when earnings have greater uncertainty. Recent studies show that political connections are important for firm valuation and are associated with future positive returns and future positive operating performance (Faccio 2006, Cooper et al. 2010). In this study, I examine how a firm’s political connections affect stock recommendation informativeness as well as the efficiency with which analysts translate …


The Effect On Earnings Persistence And The Market's Reaction To The Alignment Of Employee And Customer Relations With Competitive Strategy, Robert Stephen Hogan Jan 2013

The Effect On Earnings Persistence And The Market's Reaction To The Alignment Of Employee And Customer Relations With Competitive Strategy, Robert Stephen Hogan

LSU Doctoral Dissertations

Prior literature suggests that a focus on employee and customer relations alone improves financial performance. However, I find that a focus on employee and customer relations alone is not related to higher earnings persistence, but rather I hypothesize and find that the alignment of employee and customer relations with competitive strategy is related to higher earnings persistence. I further explore this relation by examining the contextual environment in which the firm operates. I consider the moderating variables of firm size, leverage, growth, and corporate governance and find that alignment impacts the persistence of earnings for leverage and governance but not …


Adviser's Guide To Social Security : Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd Jan 2013

Adviser's Guide To Social Security : Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd

Guides, Handbooks and Manuals

No abstract provided.


Using A Soc 1sm Report In A Financial Statement Audit; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Using A Soc 1sm Report In A Financial Statement Audit; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Assessing And Responding To Audit Risk : International Auditing Standards, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Assessing And Responding To Audit Risk : International Auditing Standards, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa’S Guide To Social Security Planning, American Institute Of Certified Public Accountants. Personal Financial Planning Section Jan 2013

Cpa’S Guide To Social Security Planning, American Institute Of Certified Public Accountants. Personal Financial Planning Section

Guides, Handbooks and Manuals

No abstract provided.


Financial Reporting Framework For Small And Medium-Sized Entities, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Financial Reporting Framework For Small And Medium-Sized Entities, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Internal Control For Today's Smart Business, Jeremy Dillard Jan 2013

Internal Control For Today's Smart Business, Jeremy Dillard

Guides, Handbooks and Manuals

No abstract provided.


Financial Reporting Framework For Small- And Medium-Sized Entities : With Implementation Resources, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Financial Reporting Framework For Small- And Medium-Sized Entities : With Implementation Resources, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Risk Assessment For Mid-Sized Organizations : Coso Tools For A Tailored Approach, Scott M. Mckay Jan 2013

Risk Assessment For Mid-Sized Organizations : Coso Tools For A Tailored Approach, Scott M. Mckay

Guides, Handbooks and Manuals

No abstract provided.


Traits Of Today's Cfo : A Handbook For Excelling In An Evolving Role, Ronald Rael Jan 2013

Traits Of Today's Cfo : A Handbook For Excelling In An Evolving Role, Ronald Rael

Guides, Handbooks and Manuals

No abstract provided.


Strategic Business Management : From Planning To Performance, Gary Cokins Jan 2013

Strategic Business Management : From Planning To Performance, Gary Cokins

Guides, Handbooks and Manuals

No abstract provided.


Using A Soc 1sm Report In Audits Of Employee Benefit Plans; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Using A Soc 1sm Report In Audits Of Employee Benefit Plans; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Overachiever's Guide To Getting Unstuck : Replan, Reprioritize, Reaffirm, William L. Reeb Jan 2013

Overachiever's Guide To Getting Unstuck : Replan, Reprioritize, Reaffirm, William L. Reeb

Guides, Handbooks and Manuals

No abstract provided.


Cpa’S Guide To Technology In A Pfp Practice, Joel Bruckenstein Jan 2013

Cpa’S Guide To Technology In A Pfp Practice, Joel Bruckenstein

Guides, Handbooks and Manuals

No abstract provided.


Accounting Changes : Chronicles Of Convergence, Crisis, And Complexity In Financial Reporting, Robert H. Herz Jan 2013

Accounting Changes : Chronicles Of Convergence, Crisis, And Complexity In Financial Reporting, Robert H. Herz

Guides, Handbooks and Manuals

No abstract provided.


Marketing Management For Non-Marketing Managers : Improving Returns On Marketing Investments, Heather Fitzpatrick Jan 2013

Marketing Management For Non-Marketing Managers : Improving Returns On Marketing Investments, Heather Fitzpatrick

Guides, Handbooks and Manuals

No abstract provided.


Building Bridges: Updated Guide To Building A Successful Off-Ramping Program, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2013

Building Bridges: Updated Guide To Building A Successful Off-Ramping Program, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


The Differential Effects Of Mandatory And Voluntary Auditor Rotation On Investors' Expectations Of Financial Reporting Aggressiveness And Willingness To Invest, Kelsey Maynord Jan 2013

The Differential Effects Of Mandatory And Voluntary Auditor Rotation On Investors' Expectations Of Financial Reporting Aggressiveness And Willingness To Invest, Kelsey Maynord

Honors Theses

No abstract provided.


Does Media Choice In Online Annual-Report Addresses Influence Investment Decisions?, Jack Lee Winstead Jan 2013

Does Media Choice In Online Annual-Report Addresses Influence Investment Decisions?, Jack Lee Winstead

Electronic Theses and Dissertations

No abstract provided.


Codification Of Statements On Standards For Attestation Engagements, As Of January 2013, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Codification Of Statements On Standards For Attestation Engagements, As Of January 2013, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Compilation And Review Developments - 2013/14; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Compilation And Review Developments - 2013/14; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Investment Companies Industry Developments, 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Investment Companies Industry Developments, 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Investment Companies Industry Developments, 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Investment Companies Industry Developments, 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Insurance Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Insurance Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Health Care Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Government Auditing Standards And Circular A-133 Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governmental Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

State And Local Governmental Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Real Estate And Construction Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Real Estate And Construction Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities Industry Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Not-For-Profit Entities Industry Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.