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Articles 8581 - 8610 of 40127
Full-Text Articles in Business
The Foreign Corrupt Practices Act: An Examination Of Cases And Enforcement Actions, Michael D. Akers, Brittany Zeske
The Foreign Corrupt Practices Act: An Examination Of Cases And Enforcement Actions, Michael D. Akers, Brittany Zeske
Accounting Faculty Research and Publications
No abstract provided.
Productivity Incentive At Work, Yee Loong Sum
Productivity Incentive At Work, Yee Loong Sum
Research Collection School Of Accountancy
On the issue of productivity incentives, Professor Sum Yee Loong from SMU School of Accounting provided some insights into the Production and Innovation Credit (PIC) scheme and how it can help SMEs offset the increase in the Dependency ratio ceilings (DRCs) announced in the recent Singapore Budget 2012.
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Capital Market Consequences Of Managers' Voluntary Disclosure Styles, Holly I. Yang
Capital Market Consequences Of Managers' Voluntary Disclosure Styles, Holly I. Yang
Research Collection School Of Accountancy
This paper studies the capital market consequences of managers establishing an individual forecasting style. Using a manager-firm matched panel dataset, I examine whether and when manager-specific credibility matters. If managers' forecasting styles affect their perceived credibility, then the stock price reaction to forecast news should increase with managers' prior forecasting accuracy. Consistent with this prediction, I find that the stock price reaction to management forecast news is stronger when information uncertainty is high and when the manager has a history of issuing more accurate forecasts, indicating that individual managers benefit from establishing a personal disclosure reputation.
The Party's Over: The Role Of Earnings Guidance In Resolving Sentiment-Driven Overvaluation, Nicholas Seybert, Holly I. Yang
The Party's Over: The Role Of Earnings Guidance In Resolving Sentiment-Driven Overvaluation, Nicholas Seybert, Holly I. Yang
Research Collection School Of Accountancy
This paper shows that an important link between investor sentiment and firm over valuation is optimistic earnings expectations, and that management earnings guidance helps resolve sentiment-driven overvaluation. Using previously identified firm characteristics, we find that most of the negative returns to uncertain firms in months following high-sentiment periods fall within the three-day window around the issuance of management earnings guidance. Comparisons of guidance months to nonguidance months show that guidance issuance affects the magnitude and not just the daily distribution of negative returns. There is also some evidence of negative returns around earnings announcements for firms that previously issued guidance, …
Jeffries & Myers (Sc 289), Manuscripts & Folklife Archives
Jeffries & Myers (Sc 289), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 289. Daybook, 1834-1840, of James Jeffries and Harvey Myers, leather dealers at Glasgow, Barren County, Kentucky. Also includes a booket of notes due labeled, “Jeffries & Bush, Note Book, Nov. 4th, 1837.”
Mcreynolds Store (Sc 290), Manuscripts & Folklife Archives
Mcreynolds Store (Sc 290), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 290. Account book, 1883-1888, of a general store at Lewisburg, Logan County, Kentucky. Some pages have been used as a scrapbook and include clippings of poems and essays, and colored cards.
Durham, James S. (Sc 288), Manuscripts & Folklife Archives
Durham, James S. (Sc 288), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 288. Account book, 1859-1868, of a general merchant at Saloma, Taylor County, Kentucky. Includes accounts of the sale of whiskey by the drink.
Brown, John H., 1832-1866 (Sc 285), Manuscripts & Folklife Archives
Brown, John H., 1832-1866 (Sc 285), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 285. Account book, 1856-1862, of John H. Brown, a Kentucky-born druggist doing business in Cairo, Illinois. Includes accounts of customers designated “Dutch sausage maker”; “Irishman, Big, who stays with little Scotchman”;” Washwoman”; “Sore mouth gentleman at Mr. Hanes,” etc.
Agenda. Auditing Standards Board, January 10-12, 2012, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board
Agenda. Auditing Standards Board, January 10-12, 2012, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, January 10-12, 2012, San Juan, Puerto Rico (Final); Highlights (Asb) Meeting, January 10-12, 2012 (Final), American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, January 10-12, 2012, San Juan, Puerto Rico (Final); Highlights (Asb) Meeting, January 10-12, 2012 (Final), American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Harmonization Of Accounting Standards, Seth Sikkema
The Harmonization Of Accounting Standards, Seth Sikkema
Faculty Publications - College of Business
No abstract provided.
Journal Of Public Budgeting, Accounting And Financial Management [Abstract], Mary Fischer, Treba Marsh
Journal Of Public Budgeting, Accounting And Financial Management [Abstract], Mary Fischer, Treba Marsh
Faculty Publications
No abstract provided.
Accounting And Reporting Convergence [Abstract], Mary Fischer, Treba Marsh
Accounting And Reporting Convergence [Abstract], Mary Fischer, Treba Marsh
Faculty Publications
No abstract provided.
Ethical And Environmental Disclosures: An Analysis Of The Oil And Gas Industry, Violet C. Rogers, Jack R. Ethridge, Treba Marsh, Jessica Lott
Ethical And Environmental Disclosures: An Analysis Of The Oil And Gas Industry, Violet C. Rogers, Jack R. Ethridge, Treba Marsh, Jessica Lott
Faculty Publications
This study investigates the similarities of ethical and environmental disclosures, as well as risk factors contained within annual reports for the reporting year 2009. The data were collected from Fortune 500 oil and gas company annual reports. Findings include: 1) an emphasis on environmental, financial, nonfinancial and ethical disclosures and 2) similar reported risks for all companies investigated. The findings illustrate that many of the studied oil and gas companies have similar disclosures but, on the other hand, are situation specific to particular company and location.
We Are Not Publicly Traded And So The Rules Don't Apply Or Do They Should They?, Kelly Noe
We Are Not Publicly Traded And So The Rules Don't Apply Or Do They Should They?, Kelly Noe
Faculty Publications
This paper presents a case study of the accounting practices of a company that is privately held. The company follows Generally Accepted Accounting Principles (GAAP) but has some questionable transactions. The paper then follows up with a discussion of baby-GAAP and possible consequences of two different GAAP options.
Risk Management In A Volatile Market, Knowledge@Smu
Risk Management In A Volatile Market, Knowledge@Smu
Knowledge@SMU
The September 2008 collapse of Lehman Brothers was the 9/11 on Wall Street. Since then, the global risk landscape has changed and swings in the equity markets have become more volatile Now, a study of statistically significant changes in global financial risks and sharp increases in conditional Value-at-Risk after September 2008 has suggested a technically superior technique for effective risk management.
Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control, James H. Thompson, Bart H. Ward
Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control, James H. Thompson, Bart H. Ward
All Faculty Scholarship for the College of Business
In an attempt to bolster public confidence in the accounting profession, the PCAOB issued several standards that were intended to address weaknesses in audit reporting and to increase public confidence in financial reporting. One of these standards, Auditing Standard No.2, added two opinions on an enterprise’s internal control to audit reporting requirements. This Standard was superseded by Auditing Standard No. 5, which eliminated one of these opinions. The purpose of this paper is to examine the efficacy of the elimination of the auditor’s opinion regarding management’s assessment of internal control. The data in this study were taken from 10-K reports …
2011-2012 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
2011-2012 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2011-2012 Audit Report for Morehead State University.
Off The Hook: Does The Supreme Court's Scheme Liability Ruling Benefit Firms In Litigation-Prone Industries?, Candra S. Chahyadi, Menghistu Sallehu
Off The Hook: Does The Supreme Court's Scheme Liability Ruling Benefit Firms In Litigation-Prone Industries?, Candra S. Chahyadi, Menghistu Sallehu
Faculty Research & Creative Activity
This study measures the impact afthe U.S. Supreme Court's 2008 ruling Stoneridge Investment Partners vs. Scientific-Atlanta on the cumulative abnormal returns and changes in bid-ask spread of firms in litigation-prone industries (computer, electronic, pharmaceuticallbiotech, and retail industries). Although we find, in general, positive CARs around the event, we posit and find that the conditional probability that a firm will commit an accounting misstatement affects both CAR and bid-ask spread The results show that firms with a higher probability of committing financial misstatements experience lower returns around the court's ruling. That is, the ruling increases information asymmetry and uncertainty, and thus …
Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman
Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman
Accounting Historians Journal
No abstract provided.
Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch
Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch
Accounting Historians Journal
Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee /Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.
Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard
Accounting Historians Journal
The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the “dynamic” or second stage of capitalist accounting, at least in continental Europe. If the representatives of such railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875-1879, elaborated a new theory of accounting (historical cost or dynamic theory).This theory had a profound impact at least on the German theorists of the late 19th century and …
In Memorium, Academy Of Accounting Historians
In Memorium, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Codification Of Statements On Auditing Standards (Volume 2), Numbers 122 To 125, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards (Volume 2), Numbers 122 To 125, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey
Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey
Accounting Historians Journal
This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.
Beating Market Expectations, Analysts’ Forecasts Dispersion And The Pricing Of Credit Default Swaps, Mauricio A. Melgarejo
Beating Market Expectations, Analysts’ Forecasts Dispersion And The Pricing Of Credit Default Swaps, Mauricio A. Melgarejo
Scholarship and Professional Work - Business
The purpose of this paper is to study the impact of beating analysts’ forecasts and the impact of analysts’ forecast dispersion on the pricing of firms’ credit default swaps (CDSs). CDS premium is the compensation required by investors for bearing firms’ credit default risk. Sell-side analysts collect market, industry and firm information and provide important information in the form of stock recommendations, stock price targets and accounting number forecasts. For that reason, the information contained in their forecasts may provide additional information to investors to price CDSs. My results show that firms that beat analysts’ earnings and revenue forecasts, and …
Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster
Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster
Accounting Historians Journal
There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least the past 130 years? Discovering Pacioli's sources could broaden our knowledge of the Renaissance roots of accounting and of its early role and place in …