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Articles 8911 - 8940 of 40152

Full-Text Articles in Business

Government Ownership And Corporate Performance : A Comparative Analysis Of Malaysian And Singaporean Listed Companies., Nazrul Hisyam Ab Razak Apr 2011

Government Ownership And Corporate Performance : A Comparative Analysis Of Malaysian And Singaporean Listed Companies., Nazrul Hisyam Ab Razak

Student Works (2010-2019)

This study investigates whether government involvement in companies in the Malaysian and Singaporean business environments leads to better performance. The motivation to undertake this study –to compare the performance of GLCs with Non-GLCs – came from the idea that managers probably perform differently in the presence (or absence) of government involvement because of the different control mechanisms and incentives in place within these companies. Consequently, this study aims to determine whether government ownership of companies in Malaysia and Singapore leads to better company performance. The significance of this study is to examine how Malaysian GLCs can learn from a developed …

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Internal Auditor And Internal Whistleblowing Intentions : A Study Of Organisational, Individual, Situational And Demographic Factors, Syahrul A. Ahmad Apr 2011

Internal Auditor And Internal Whistleblowing Intentions : A Study Of Organisational, Individual, Situational And Demographic Factors, Syahrul A. Ahmad

Theses: Doctorates and Masters

Whistleblowing is a type of ethical decision-making behaviour, and it has been one of
the positive outcome behaviours investigated in the ethical decision-making literature.
The issue has garnered widespread attention since the collapse of global multinational
companies which lead to the passage of the renowned Sarbanes-Oxley Act of 2002.
Since then a vast amount of research has been conducted in the whistleblowing stream,
though it is still predominantly taking place largely in western countries. Such studies
as have been undertaken in Asian countries neglect to consider how Malaysian
respondents might play their roles in undertaking this type of ethical decision-making …

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Comment Letter From Paul V. Stahlin, Cpa, Aicpa Chairman Of The Board, And Barry C. Melancon, Cpa, Aicpa President/Ceo, To Takashi Nagaoka, Director Of International Accounting, Financial Services Agency Of Japan, And Makoto Sonoda, Deputy Director, Corporate Accounting And Disclosure Division, Financial Services Agency Of Japan, Re: Ifrs Foundation Monitoring Board's February 7, 2011, Consultative Report On The Review Of The Ifrs Foundation's Governance., Paul V. Stahlin, Barry C. Melancon Mar 2011

Comment Letter From Paul V. Stahlin, Cpa, Aicpa Chairman Of The Board, And Barry C. Melancon, Cpa, Aicpa President/Ceo, To Takashi Nagaoka, Director Of International Accounting, Financial Services Agency Of Japan, And Makoto Sonoda, Deputy Director, Corporate Accounting And Disclosure Division, Financial Services Agency Of Japan, Re: Ifrs Foundation Monitoring Board's February 7, 2011, Consultative Report On The Review Of The Ifrs Foundation's Governance., Paul V. Stahlin, Barry C. Melancon

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To The Honorable Douglas H. Shulman, Commissioner, Internal Revenue Service, And Curtis G. Wilson, Associate Chief Counsel For Passthroughs And Special Industries, Internal Revenue Service, Re: Request For Guidance On Foreign Trusts As Part Of The Hire Act., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Mar 2011

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To The Honorable Douglas H. Shulman, Commissioner, Internal Revenue Service, And Curtis G. Wilson, Associate Chief Counsel For Passthroughs And Special Industries, Internal Revenue Service, Re: Request For Guidance On Foreign Trusts As Part Of The Hire Act., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Chair's Letter--March 2011: Paul V. Stahlin, Cpa, Chairman, Aicpa Board Of Directors., Paul V. Stahlin Mar 2011

Chair's Letter--March 2011: Paul V. Stahlin, Cpa, Chairman, Aicpa Board Of Directors., Paul V. Stahlin

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Comment Letters On Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board Mar 2011

Comment Letters On Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, Comments Are Requested By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, March 7, American Institute Of Certified Public Accountants. Auditing Standards Board Mar 2011

Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, Comments Are Requested By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, March 7, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Jones & Stevens - Account Book (Sc 248), Manuscripts & Folklife Archives Mar 2011

Jones & Stevens - Account Book (Sc 248), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 248. Account book for the Jones & Stevens general store located in Greencastle, Warren County, Kentucky. Index of accounts is located in the front of the volume, followed by the full accounts of the store’s customers. A label affixed to the ledger’s cover indicates that the volume was originally intended for recording information about Warren County court cases, but this was never done. The label is signed by James D. Hines.

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Impact Of The Economic Downturn On Local Governments In South Carolina, William Tomes Mar 2011

Impact Of The Economic Downturn On Local Governments In South Carolina, William Tomes

Georgia Journal of Public Policy

Across the country local government revenues have decreased while operating costs such as fuel, materials, equipment, and health insurance costs have significantly increased. In addition to reduced revenues, interest earnings for city and county government investments are low. These factors combined have created a difficult financial arena in which local governments must operate. While economists are reporting signs of economic recovery, many city and county budgets are just now feeling the full brunt of the economic downturn that began in 2008. On a daily basis, news media nationwide report local governments addressing budget deficits by cutting services, eliminating positions, or …

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Cpa Client Bulletin, March 2011, American Institute Of Certified Public Accountants (Aicpa) Mar 2011

Cpa Client Bulletin, March 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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The Foreign Corrupt Practices Act: Insights For Internal Auditors, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson Mar 2011

The Foreign Corrupt Practices Act: Insights For Internal Auditors, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson

Faculty Articles

Douglas Faggioli, president and CEO of Nature's Sunshine Products (NSP) made the above remarks as he accepted, on behalf of NSP, a 2004 "100 Best Corporate Citizens" award from Business Ethics magazine. NSP received the award two years in a row. Less than two years later, NSP would discover a bribery scheme in its Brazil operations that would expose it to Securities and Exchange Commission (SEC) enforcement under the Foreign Corrupt Practices Act (FCPA). Faggioli and the company's CFO, Craig Huff, along with NSP, would be plaintiffs in a class action lawsuit, and the SEC would fine each officer $25,000. …

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Trend Of The Future, Not Flavour Of The Month: The Changing Private Equity Industry In Emerging Markets, Knowledge@Smu Mar 2011

Trend Of The Future, Not Flavour Of The Month: The Changing Private Equity Industry In Emerging Markets, Knowledge@Smu

Knowledge@SMU

With memories of the recent global financial crisis still fresh in many people's minds, investors are shying away from anything that may sound too risky or complex. TPG Capital, on the other hand, is taking this opportunity to place their bets on the emerging markets. To secure its investments, Ashish Shastry, managing director and Southeast Asia head of this prominent private equity firm, recommended to the audiences at SMU's BNP Paribas Hedge Fund Centre, a road less travelled – engagement and consulting. --------------------------------------------------------------------------------

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Gaming, American Institute Of Certified Public Accountants. Gaming Guide Task Force Mar 2011

Gaming, American Institute Of Certified Public Accountants. Gaming Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.

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Aicpa Financial Statement Preparation Manual, Nonauthoritative Practice Aids, March 2011, American Institute Of Certified Public Accountants (Aicpa) Mar 2011

Aicpa Financial Statement Preparation Manual, Nonauthoritative Practice Aids, March 2011, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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Effective Valuation Method Of Toxic Assets And Their Influence On Banks’ Financial Statements, Morgan Logue Mar 2011

Effective Valuation Method Of Toxic Assets And Their Influence On Banks’ Financial Statements, Morgan Logue

Undergraduate Theses and Capstone Projects

The crash of the housing market caused risky home loans and mortgage backed securities to be worth almost nothing; this not only drastically decreased national banks’ net income but also devastated the United States’ economy. The United States Treasury Department believes that they have found a $700 billion solution to the United States’ financial crisis. The Public- Private Investment Program (P-PIP), which is a part of the Troubled Asset Relief Program (TARP), plans on clearing toxic assets from national banks’ balance sheets through auctions. Two main concerns that affect the end results of this auction is how to motivate banks …

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Do Management Eps Forecasts Allow Returns To Reflect Future Earnings? Implications For The Continuation Of Management’S Quarterly Earnings Guidance, Jong-Hag Choi, Linda Myers, Yoonseok Zang, Dave Ziebart Mar 2011

Do Management Eps Forecasts Allow Returns To Reflect Future Earnings? Implications For The Continuation Of Management’S Quarterly Earnings Guidance, Jong-Hag Choi, Linda Myers, Yoonseok Zang, Dave Ziebart

Research Collection School Of Accountancy

Using 18,253 firm-year observations from 1998 through 2003, we build on literature suggesting that more informative disclosures allow returns to better reflect future earnings, and test whether management earnings per share forecasts and their characteristics influence the future earnings response coefficient (FERC). We find that FERCs are greater for forecasting firms and when forecasts are more frequent or precise. We suggest that more frequent and more precise forecasts assist investors in better predicting future earnings. Importantly, we find that quarterly and short-term forecasts incrementally increase the association between returns and future earnings beyond annual and long-term forecasts; thus, even short-term, …

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The Effects Of Decision Aid Structural Restrictiveness On Decision-Making Outcomes, Poh Sun Seow Mar 2011

The Effects Of Decision Aid Structural Restrictiveness On Decision-Making Outcomes, Poh Sun Seow

Research Collection School Of Accountancy

Decision aids are often designed to direct decision-makers' attention to potential problems or solutions prompted by the decision aid; but in most instances, it is impossible to prompt all possible issues that should be considered in making a decision. Decision aids can induce decision-making biases whereby users focus only on the issues identified by the decision aid and fail to adequately consider other issues that are not identified by the decision aid. The purpose of this study is to investigate whether restricting how users interact with computerized decision aids affects their performance by limiting their ability to consider other possible …

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Accounting Information Systems Research Over The Past Decade: Past And Future Trends, Colin Ferguson, Poh Sun Seow Mar 2011

Accounting Information Systems Research Over The Past Decade: Past And Future Trends, Colin Ferguson, Poh Sun Seow

Research Collection School Of Accountancy

This article reviews the extant accounting information systems (AIS) literature by conducting an analysis of AIS articles published in 18 leading accounting, management information systems, and computer science journals from 1999 to 2009 with a view to identifying whether or not the focus of AIS research has changed, and if so how it has changed, since the Poston and Grabski’s (2000) review of AIS research from 1982 to 1998. We also report our insights into where AIS research is likely to be heading in the future. We analyse each of the 395 articles identified as reporting AIS research to identify …

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Cash Flow Management For Sda Organizations, Annetta M. Gibson Mar 2011

Cash Flow Management For Sda Organizations, Annetta M. Gibson

Faculty Publications

A presentation on managing cash flow in SDA organizations. Given to the East Central Africa Division on March, 2011.

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Internal Controls For Sda Organizations: Conferences, Unions And Churches, Annetta M. Gibson Mar 2011

Internal Controls For Sda Organizations: Conferences, Unions And Churches, Annetta M. Gibson

Faculty Publications

A presentation on internal control systems, presented to the East Central Africa Division in March of 2011.

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Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, February 28, 2011, Comments Are Requested By May 31, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Feb 2011

Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, February 28, 2011, Comments Are Requested By May 31, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, February 28, 2011, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Feb 2011

Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, February 28, 2011, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Comment Letter: Re: Comments On Proposed Regulations Under Section 263(A) Guidance Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2011

Comment Letter: Re: Comments On Proposed Regulations Under Section 263(A) Guidance Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Auditing Standards Board (Asb) Meeting, February 16, 2011 Conference Call; Highlights (Asb) Meeting, February 16, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2011

Auditing Standards Board (Asb) Meeting, February 16, 2011 Conference Call; Highlights (Asb) Meeting, February 16, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Proposed Interpretations Of Statement On Standards For Tax Services No. 1, Tax Return Positions Proposed, Interpretation No. 1-1, “Reporting And Disclosure Standards,” Proposed Interpretation No. 1-2, “Tax Planning,” February 3, 2011, Comments Should Be Received By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 3, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2011

Proposed Interpretations Of Statement On Standards For Tax Services No. 1, Tax Return Positions Proposed, Interpretation No. 1-1, “Reporting And Disclosure Standards,” Proposed Interpretation No. 1-2, “Tax Planning,” February 3, 2011, Comments Should Be Received By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 3, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Cpa Client Bulletin, February 2011, American Institute Of Certified Public Accountants (Aicpa) Feb 2011

Cpa Client Bulletin, February 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Consistent Earnings Growth And The Credibility Of Management Forecasts, Adam S. Koch, Jong Chool Park Feb 2011

Consistent Earnings Growth And The Credibility Of Management Forecasts, Adam S. Koch, Jong Chool Park

Accounting Faculty Publications

This paper examines the relation between a series of past earnings increases and the credibility of voluntary management earnings forecasts. We demonstrate that both analyst forecast revisions and stock price reactions around management earnings forecasts that contain good news are more pronounced when the firm has posted a string of recent earnings increases. These results are consistent with our primary hypothesis that voluntary management earnings forecasts are more believable when they are made by firms with a history of consistent growth in earnings. This effect is more pronounced when firms are not widely followed by analysts. Additional analysis suggests that …

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Goodwill Non-Impairments, Dennis Chambers, Catherine Finger Feb 2011

Goodwill Non-Impairments, Dennis Chambers, Catherine Finger

Faculty Articles

The article discusses the use of goodwill non-impairment by companies to manage their earnings. The effect of Statement of Financial Accounting Standards (SFAS) 142 on goodwill-related earnings management is described. A table shows the results of related the working papers "Earnings Management By Avoiding or Reducing Goodwill Impairments," by Dennis Chambers, "Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment," by Karthik Ramanna and Ross L. Watts, and "Has Goodwill Accounting Gone Bad?," by Kevin K. Li and Richard G. Sloan.

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Revised Applicability Of Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 20, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Feb 2011

Revised Applicability Of Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 20, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

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Letter From Thomas Burrage, Cpa/Abv/Cff, Cva, Chair, Aicpa Forensic And Valuation Services Executive Committee, To Office Of Regulations And Interpretations, Employee Benefits Security Administration, U.S. Department Of Labor, Re: Definition Of Fiduciary Proposed Rule., American Institute Of Certified Public Accountants. Forensic And Valuation Services Executive Committee Feb 2011

Letter From Thomas Burrage, Cpa/Abv/Cff, Cva, Chair, Aicpa Forensic And Valuation Services Executive Committee, To Office Of Regulations And Interpretations, Employee Benefits Security Administration, U.S. Department Of Labor, Re: Definition Of Fiduciary Proposed Rule., American Institute Of Certified Public Accountants. Forensic And Valuation Services Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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