Business Commons^™

Determinants Of Corporate Share Buybacks : The Malaysian Experience., Nura Lina Md Elias

Student Works (2010-2019)

This paper seeks to examine the impact of identified financial variables on the decision of the firm to repurchase. Both repurchase and non-repurchase firms are considered in this study. Thus, the determinants of corporate share buybacks is the result from the real motives of share buybacks itself together with additional comparison in terms of financial characteristics of repurchase and non-repurchase firms. The study investigate the determinants of share buybacks based on developed hypothesis of information signalling hypothesis, optimal leverage ratio hypothesis, free cash flow hypothesis and take-over deterrence hypothesis. The most important explanation comes from variables associated with optimal ratio …

Acceptance Of Electronic Tax Filing : A Study Of Malaysian Taxpayers Adoption Intentions., Nor Haida Abdul Hamid

Student Works (2010-2019)

E-government plays an increasingly dominant role in efforts to foster effective and efficient delivery service enabling the government to become more responsive to its citizens needs. However, the successful implementation of egovernment is contingent upon understanding factors affecting citizens’ adoption intentions. This study emulates the research by Featherman and Pavlou (2003) that integrated perceived risk facets within the Technology Acceptance Model. IRB’s e-filing system, one of Malaysia’s most important e-government initiatives was used to explore users’ risk perceptions of e-government and the factors affecting their adoption intentions. A survey questionnaire was administered to registered individual taxpayers at IRB offices in …

Acceptance Of E-Payment For Tax Purposes In Malaysia., Nor Aizah Sumedi

Student Works (2010-2019)

Many studies have been done on the on acceptance of e-filing to amongst taxpayers. One of it carried out by Fu, Farn and Chao (2005) that conducted a survey in China. However, not many studies focus on tax e-payment yet. Therefore, this study is done in order to really examine and investigate in the real world, how is the acceptance of Malaysian taxpayers in using e-payment, especially in paying their tax liability. The main objective of the study is first is to compare the criteria of both manual and electronic taxpayers towards the usage of e-payment method in paying their …

Cpa Client Bulletin, May 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Ua37/29 Gary Ransdell - Fed. Reserve Board - Ben Bernanke, Joint Economic Committee, St. Louis Federal Reserve Board

Faculty/Staff Personal Papers

Question and answers from Ben Bernanke's appearance before the Joint Economic Committee as distributed to members of the St. Louis Federal Reserve Board.

Other 2009 Academy Awards;Gomes Awarded 2009 Magrit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship; Mckinney Awarded 2009 Vangermeersch Manuscript Award; Bisman And Lippman Awarded Innovation In Accounting History Education Award 2009; Life Membership In The Academy Honour For 2009 Granted To Brief, Cheryl S. Mcwatters, David Oldroyd, Ingrid Jeacle, Mike Jones

Accounting Historians Notebook

No abstract provided.

Calls For Papers And Other; Accounting Historians Notebook: Call For Papers; Academy Of Accounting Historians 2010 Vangermeeresch Manuscript Award; Sec Historical Society Seeks Curator For 2012 Gallery On Audit Regulation; Call For Expressions Of Author Interest: A Global History; Accounting History: Call For Papers; 22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference; 2nd The Balkans And The Middle East Countries International Conference On Auditing And Accounting History; Academy Of Historians 2010 Research Conference; Xvith Conference Of Accounting And Management History; Academy Of Accounting Historians 2011 Research Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2010, Vol. 33, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Cpa Client Bulletin, April 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Tax Letter, April/May/June 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting History Journals Contents For 2009, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting History In The Early 1950s, Andrew Sharp, Rachel E. Kass

Accounting Historians Notebook

No abstract provided.

Tax Tarp Needed For Year One And Year Two Returns Of Executive Bonus To Tarp Recipient: A Case Study Of Year One Rescission/Exclusion From Income And Year Two Deduction Under Section 1341, John W. Lee

William & Mary Business Law Review

This Article addresses the tax consequences to AIG Financial employees who repay their controversial retention bonuses in the year of receipt (Year 1) or in a subsequent year (Year 2). At the time the executives received their bonuses, the media and members of Congress raised challenges that might induce such repayment, thus justifying favorable tax treatment for repaying executives. Accordingly, bonuses repaid in year I should be excluded from gross income under the doctrine of Year 1 rescission. Bonuses repaid in Year 2 should result in an adjustment under Section 1341, which reduces the income taxes for Year 2 by …

Cpa Client Bulletin, March 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, February 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

The Political Economy Of Taxation: A Critical Review Of A Classic, Nancy Staudt

Faculty Working Papers

This book review reexamines Henry Simons famous contribution to the tax policy literature, "Personal Income Taxation: The Definition of Income as Problem in Fiscal Policy" (1938). It argues that while Professor Simons was concerned with tax fairness and the redistribution of income, he adopted a definition of income that worked to undermine the interests of many of the poor individuals in society that he sought to support.

Tax Theory And "Mere Critique": A Reply To Professor Zelenak, Nancy Staudt

Faculty Working Papers

In this symposium essay, I briefly explore the usefulness of critical scholarship generally and then point to the manner in which this type of analysis can (and does) advance Professor Zelenak's aim of devising technical solutions to difficult policy problems. I then turn to Zelenak's critique of my article, "Taxing Housework." I argue that far from undermining my proposal to tax imputed income, Zelenak's work highlights several reasons for considering the proposal as an alternative to the existing tax structure. Importantly, I do not claim that taxing women's household labor is a perfect solution to the social and economic problems …

The Theory And Practice Of Taxing Difference, Nancy Staudt

Faculty Working Papers

This is a review essay that examines Professor Edward McCaffery's important book, "Taxing Women." It argues that while McCaffery provides a detailed and nuanced analysis of the feminist and economic issues, his work is problematic in several ways. First, it is not clear that the optimal theory of taxation leads to the policy reform he proposes-it may be both underinclusive and overinclusive. Second, even if McCaffery has identified a clear economic rationale for taxing married women at a lower rate than men and single women, feminists may object to this proposed tax structure on a number of grounds. Finally, McCaffery's …

The Hidden Costs Of The Progressivity Debate, Nancy Staudt

Faculty Working Papers

In this Article, I argue that.by reaching the agreement that the poor should have no tax liability, the contest over progressivity has centered improperly on the rights and responsibilities of relatively wealthy citizens. The wealthy are widely perceived to have valuable property that, if shared with society, will enable the smooth operation of the democratic state. At the same time, the wealthy are perceived to have liberty interests, which if violated, could lead to the ruin of the domestic economy

Although the debate over progressivity has lasted for more than a century, traditional tax theorists have limited their discussion to …

Taxing Housework, Nancy Staudt

Faculty Working Papers

This article examines the tax policy rationale for excluding non-market household labor from the tax base and argues that the conventional rationals no longer withstand scrutiny. The article goes on to argue that it is possible to include non-market household labor into the tax base, while at the same time avoiding the imposition of costs upon the (mostly) women who supply the labor. Moreover, and mort important, tax policy reform along these line would increase householder laborers' access to public retirement benefits and signal the important of the work to society generally.

Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Contents [2010, Vol. 37, No. 1]; Statement Of Policy [2010, Vol. 37, No. 1]; Guide For Manuscript Submission [2010, Vol. 37, No. 1]; Note From The Co-Editors;, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Credit Lyonnais In France (C. 1871-1918): Using Cash Flow Analysis To Assess Risk In Banking;, Nicolas Praquin

Accounting Historians Journal

In the absence of accounting rules, financial reports and disclosures were of little use to shareholders and stakeholders before World War I. To offset the unreliability of financial information, several banks, including the Credit Lyonnais, implemented a system of accounting analysis that, in essence, anticipated modern financial-analysis tools based on funds statements and cash-flow statements. This paper, based on the Credit Lyonnais archives, sets out to explain the purpose of this method, to present the different concepts employed, and to show how they interact. The relevance of this model is assessed through two case studies.

Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations;, Louis J. Stewart

Accounting Historians Journal

This paper examines the management control-system design of mid-19th century U.S. slave plantations using a contingency theory framework. Large rice plantations that relied on forced labor and tidal-flow agricultural technology were very profitable for their owners. This paper presents a model that links these favorable operating results to a close fit between the control-system design and three key contingent environmental variables. Absentee owners hired managers to provide on-site oversight and periodic operational reporting. These managers relied on slave drivers to assign individualized daily tasks to the plantation's field hands and monitor their performance. Productive field slaves were rewarded with greater …

Sprouse's What-You-May-Call-Its: Fundamental Insight Or Monumental Mistake?, Sudipta Basu, Gregory B. Waymire

Accounting Historians Journal

We critically evaluate Sprouse's 1966 Journal of Accountancy article, which prodded the FASB towards a balance-sheet approach. We highlight three errors in this article. First, Sprouse confuses necessary and sufficient conditions by arguing that good accounting systems must satisfy the balance-sheet equation. Second, Sprouse's insinuation that financial analysts rely on balance-sheet analysis is contradicted by contemporary and current security-analysis textbooks, analysts' written reports, and interviews with analysts. Third, and most crucially, Sprouse does not recognize that the primary role of accounting systems is to help managers discover and exploit profitable exchange opportunities, without which firms cannot survive.

Announcements [2010, Vol. 38, No. 1]; Academy Of Accounting Historians. 2010 Vangermeersch Manuscript Award; 2nd Eiasm Workshop On Imagining Business Ie University Business School, Segovia, 19-20 May 2011; 22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University, 6-7 September 2010: Announcement Of Conference And Call For Papers; Conference Announcement: 2010 Research Conference Accounting In Economic Recovery And Reform, September 30, 2010, Columbus, Ohio, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Academy Of Accounting Historians: Application For 2010 Membership;, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Ray Chambers And Ernest Weinwurm - Scholars In Unison On Measurement In Accounting, Graeme Dean, Frank L. Clarke

Accounting Historians Journal

Drawing on new evidence (Napier, 2002), we examine how ideas on measurement in accounting developed in the 1950s and 1960s. We show that for the question of measurement to be addressed properly, there is a need to consider the function of accounting. The analysis of private correspondence between Professors Ray Chambers (Sydney University, Australia) and the U.S.'s Ernest Weinwurm (DePaul University, Chicago) reveals that those ideas were nurtured in a way not previously disclosed. We provide unequivocal insights into how the latter, a scholar relatively unknown in accounting, mentored the former through the maturation of Chambers' accounting measurement ideas following …

Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.