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Articles 8551 - 8580 of 40127
Full-Text Articles in Business
Walking The Talk Of Wall Street, Knowledge@Smu
Walking The Talk Of Wall Street, Knowledge@Smu
Knowledge@SMU
Years after he theorised that a blindfolded monkey throwing darts at stock listings can select a portfolio that would perform as well as one chosen by experts, Princeton economist Burton Malkiel is sticking by it. In the tenth edition of his investment classic, A Random Walk Down Wall Street, Malkiel explains why the experts are overrated, and why sticking with a buy-and-hold strategy using a broad stock market index fund will outperform the professionally managed ones.
Compilation And Review Engagements, March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Compilation And Review Engagements, March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit, With Conforming Changes As Of March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Assessing And Responding To Audit Risk In A Financial Statement Audit, With Conforming Changes As Of March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Reporting On Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy (Soc 2sm), March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Reporting On Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy (Soc 2sm), March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Are Auditors' Going-Concern Evaluations More Useful After Sox?, Benjamin P. Foster, Terry J. Ward
Are Auditors' Going-Concern Evaluations More Useful After Sox?, Benjamin P. Foster, Terry J. Ward
Faculty and Staff Scholarship
Bankruptcy risk is a crucial factor in auditors’ decisions whether or not to modify their audit opinion based on the going-concern assumption. SOX required more extensive audit procedures than those required before its passage. More extensive audit procedures should result in more meaningful audit reports. This study examines whether the auditors’ going-concern opinion provides more useful incremental information after SOX than before SOX in distinguishing between distressed companies that become bankrupt in the next year and those that do not. We find that an audit opinion variable adds more useful information to bankruptcy prediction models after SOX than before SOX. …
Hedge Funds And Analyst Conflict Of Interest, Sung Gon Chung, Melvyn Teo
Hedge Funds And Analyst Conflict Of Interest, Sung Gon Chung, Melvyn Teo
Research Collection School Of Accountancy
Are sell-side analysts reluctant to go against the investment views of their hedge fund clients? We show that analysts tend to upgrade stocks recently bought and downgrade stocks recently sold by hedge funds. Relative to other buy and strong buy recommendations, similar recommendations on stocks predominantly held by hedge funds parlay into poorer three-month and six-month stock returns. Hedge funds concurrently offload their stock holdings when analysts issue flattering reports. In line with an agency based explanation, our results are more pronounced for important brokerage clients such as high dollar turnover hedge funds and hedge funds who are prime brokerage …
On-Market Share Buy-Backs: Asx Disclsoure, Jason David Mitchell, Holub M.
On-Market Share Buy-Backs: Asx Disclsoure, Jason David Mitchell, Holub M.
Research Collection School Of Accountancy
Our paper investigates the compliance of Australian listed firms with the ASX disclosure rules for on‐market share buy‐backs. We find that firm compliance is reasonable for initial buy‐back announcements, but poor for final buy‐back notices. In the latter instance, the disclosure in the appropriate ASX notice is provided in only 53% of cases. Of significant concern is the even lower degree of final notice compliance (42%) for buy‐backs tagged as having ‘unlimited’ duration. Across our total sample of 807 buy‐backs, an alternative form of disclosure of buy‐back completion is provided in 25% of cases, and no proper notification of either …
Accounting Restatements And External Financing Choices, Qiang Cheng, Xia Chen, Alvis Lo
Accounting Restatements And External Financing Choices, Qiang Cheng, Xia Chen, Alvis Lo
Research Collection School Of Accountancy
There is little research on how accounting information quality affects a firm’s external financing choices. In this paper, we use the occurrence of accounting restatements as a proxy for the reduced credibility of accounting information and investigate how restatements affect a firm’s external financing choices. We find that for firms that obtain external financing after restatements, they rely more on debt financing, especially private debt financing, and less on equity financing. The increase in debt financing is more pronounced for firms with more severe information problems and less pronounced for firms with prompt CEO/CFO turnover and auditor dismissal. Our evidence …
Cash Is King, Themin Suwardy
Cash Is King, Themin Suwardy
Research Collection School Of Accountancy
What can SMEs do to monitor, manage and improve their cash flow
Governance, Media And The Quality Of Environmental Disclosure, Kathleen Rupley, Darrell Brown, Scott Marshall
Governance, Media And The Quality Of Environmental Disclosure, Kathleen Rupley, Darrell Brown, Scott Marshall
Business Faculty Publications and Presentations
Given the rising emphasis on environmental disclosures and the expressed importance of 'good' governance in determining the extent of information disclosure in general, we examine the relation between specific aspects of governance and media coverage and the quality of voluntary environmental disclosure (VED). Using a sample of 127 firms over a six-year period (2000 to 2005), we empirically test characteristics of governance and media in relation to VED. Our results suggest that VED quality is positively associated with environmental media coverage, negative environmental media and board attributes of independence, diversity, and expertise. Results from supplemental analysis suggest that institutional investors …
Account Books (Sc 303), Manuscripts & Folklife Archives
Account Books (Sc 303), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 303. Two account books, 1852-1855, of a general merchant, possibly at Bowling Green, Kentucky.
Mcgoodwin & Parks? - Bowling Green, Kentucky (Sc 302), Manuscripts & Folklife Archives
Mcgoodwin & Parks? - Bowling Green, Kentucky (Sc 302), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 302. Ledger of sales, 1896-1898, of a grocer at Bowling Green, Kentucky, possibly the firm of McGoodwin & Parks.
Hatfield, Samuel (Sc 301), Manuscripts & Folklife Archives
Hatfield, Samuel (Sc 301), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 301. Account book, 1830-1873, of Samuel Hatfield, a general merchant in eastern Simpson County, Kentucky. Includes accounts of tobacco notes, tobacco, meal, and mules and pigs bought.
Davis, Robert (Sc 300), Manuscripts & Folklife Archives
Davis, Robert (Sc 300), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 300. Account book, 1846-1847, of the estate of Robert Davis, a merchant at Bowling Green, Kentucky. Includes a list of notes and accounts due, and cash received from the sale of his goods and chattels, including slaves.
Dinwiddie, William, 1787-1865 (Sc 297), Manuscripts & Folklife Archives
Dinwiddie, William, 1787-1865 (Sc 297), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 297. Account book of William Dinwiddie, a saddler and harness maker at Bowling Green, Kentucky. Also includes loose sheets of account records.
Burnam, Tom L., 1830-1885 (Sc 299), Manuscripts & Folklife Archives
Burnam, Tom L., 1830-1885 (Sc 299), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 299. Book containing invoices, 1857-1858, rendered to Tom L. Burnam, a general merchant at Bowling Green, Kentucky.
Coleman, James Pemberton, 1826-1888 (Sc 298), Manuscripts & Folklife Archives
Coleman, James Pemberton, 1826-1888 (Sc 298), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 298. Account book of James P. Pendleton, a grocer at Bowling Green, Kentucky. Also includes “List of cases in Police Court and my fees in same.”
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Renick Account Books (Sc 296), Manuscripts & Folklife Archives
Renick Account Books (Sc 296), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 296. Account books, 1816-1821 and 1846-1885, of the Renick family, Smiths Grove, Kentucky, containing records of work done by a blacksmith for barter, with accounts noted in pounds and shillings; and of a general merchant, whose records include an estate appraisal; and miscellaneous notes.
Analysis Of The Real Estate Investment Trust (Reit) Industry, Frederic Juillet
Analysis Of The Real Estate Investment Trust (Reit) Industry, Frederic Juillet
MBA Student Scholarship
In 2009, most REITs opted for the recapitalization of their balance sheets in order to respond to the recent global credit crisis, thus reducing their leverage and strengthening their financial statements (REIT, 2011b). In 2011, the REIT industry represented $54.3 billion in revenue and a profit of $7.8 billion. The industry annual growth expectation for the next 5 years (from 2011 to 2016) is 5.1% or $69.7 billion (IBISWorld, 2011b). The Hotel & Motel industry counted 14 REITs in the lodging/resort sector in the U.S. (REIT, 2011c) and represented 10.5% of the equity REIT Industry (IBISWorld, 2011b). The REIT structure …
Gatewood & Chapline (Sc 294), Manuscripts & Folklife Archives
Gatewood & Chapline (Sc 294), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 294. Account book, 1806, of William Chapline and Williamson Gatewood, general merchants in Bowling Green, Warren County, Kentucky.
Maxey, John (Sc 293), Manuscripts & Folklife Archives
Maxey, John (Sc 293), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 293. Account book, 1837-1848, of lumber accounts, and lists of employees’ work and pay, by wages and goods, in Bowling Green, Warren County, Kentucky.
Account Book (Sc 291), Manuscripts & Folklife Archives
Account Book (Sc 291), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 291. Account book of a general merchant, probably of Bowling Green, Kentucky.
Accounting Capstone Course Design: Using The Internet To Modernize A Graduate Accounting Capstone Course, Diane S. Bloom, Clemense Ehoff Jr.
Accounting Capstone Course Design: Using The Internet To Modernize A Graduate Accounting Capstone Course, Diane S. Bloom, Clemense Ehoff Jr.
All Faculty Scholarship for the College of Business
This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from the Internet. Benefits, drawbacks, and feedback from students who completed the updated course are presented as a basis for future study. The concepts and techniques presented in this analysis can easily be applied to capstone courses in other disciplines.
Large Mutual Fund Families: Bigger May Not Always Be Better, Knowledge@Smu
Large Mutual Fund Families: Bigger May Not Always Be Better, Knowledge@Smu
Knowledge@SMU
Investments are vital to one’s financial freedom. But investment strategy is an art which not everybody can master. Those who are new to investing may see mutual funds as an easy tool to make money. It has been traditionally thought that larger mutual fund families tend to perform better than their smaller counterparts. Do they really?
Does Eliminating The Form 20-F Reconciliation From Ifrs To U.S. Gaap Have Capital Market Consequences?, Yongtae Kim, Haidan Li, Siqi Li
Does Eliminating The Form 20-F Reconciliation From Ifrs To U.S. Gaap Have Capital Market Consequences?, Yongtae Kim, Haidan Li, Siqi Li
Accounting
This paper investigates the capital market consequences of the SEC's decision to eliminate the reconciliation requirement for cross-listed companies following International Financial Reporting Standards (IFRS). We find no evidence that the elimination has a negative impact on firms' market liquidity or probability of informed trading (PIN). We also find no evidence of a significant impact on cost of equity, analyst forecasts, institutional ownership, stock price efficiency and synchronicity. Moreover, IFRS users do not increase disclosure frequency nor supply the reconciliation voluntarily. Our results do not support the argument that eliminating the reconciliation results in information loss or greater information asymmetry. …
Insider Trading In The United States, James H. Thompson
Insider Trading In The United States, James H. Thompson
All Faculty Scholarship for the College of Business
Insider trading is the buying or selling of a corporation's stock or other securities by an employee who has the potential to access non-public information about the company. Although most individuals associate insider trading with illegal activity, a majority of the trades are done legally. Illegal insider trading refers generally to buying or selling a security, in breach of a fiduciary duty or other relationship of trust and confidence, while in possession of material, nonpublic information about the security. This paper discusses disclosures, regulatory efforts, impact on investor confidence, relationship to ethics, and history of major court decisions regarding insider …