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Articles 3541 - 3570 of 17237
Full-Text Articles in Business
In Memoriam: Dr. Alfred Robert Roberts, Academy Co-Founder; Dr. Alfred Robert Roberts, Academy Co-Founder, Mark Roberts
In Memoriam: Dr. Alfred Robert Roberts, Academy Co-Founder; Dr. Alfred Robert Roberts, Academy Co-Founder, Mark Roberts
Accounting Historians Notebook
Al Roberts was born in Paterson, NJ, on April 20, 1929 and died on May 6, 2007 at the age of 77. He joined the U.S. Army and served in Korea, Germany, and Denmark. He married Susan Curtis on August 31, 1952, in Heidelberg, Germany. They were married for 54 years. They served as short-term missionaries in the Belgian Congo from 1962 until 1964. He obtained a Ph.D. in Accounting from the University of Alabama at Tuscaloosa, and taught at the University of Missouri in Columbia and later at Georgia State University in Atlanta. Dr. Roberts was a key member …
12th World Congress Of Accounting Historians: July 2--24, 2008, Istanbul -- Turkey: Call For Papers; Fifth Accounting History International Conference; Call For Papers: Perspectives And Reflections On Accounting's Past In Europe; Announcing Financial Reporting And Global Capital Markets: A History Of The International Accounting Standards Committee, 1973-2000; Academy Of Accounting Historians: 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
In Memory Of Al Roberts, Richard G.J. Vangermeersch, Gary John Previts
In Memory Of Al Roberts, Richard G.J. Vangermeersch, Gary John Previts
Accounting Historians Notebook
No abstract provided.
Cpa Client Bulletin, April 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, April 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Perceived Effects Of Increased Fuel Prices, Sean O'Roark
The Perceived Effects Of Increased Fuel Prices, Sean O'Roark
Undergraduate Theses and Capstone Projects
This project, “Perceptions About the Causes and Effects of Increasing Fuel Prices,” seeks to understand the attitudes of major newspaper editorials concerning the increase of fuel prices. A content analysis of various newspaper editorials from the New York Times, Washington Times, Wall Street Journal, and the Washington Post was conducted to gain an understanding of the attitudes and predictions these writers put forth concerning the increase in the price of fuel. Some of the areas this study focused on included what the writer’s attitude was, what were the attributions of and consequences of increased prices, and what was the main …
Planner, Volume 22, Number 2, March-April 2007, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 22, Number 2, March-April 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, March 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 31 No. 3, March/April 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 3, March/April 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 31 No. 2, February 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 2, February 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, February 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Home Office: Who Cares About Recapture?, Anthony J. Cataldo Ii
The Home Office: Who Cares About Recapture?, Anthony J. Cataldo Ii
Accounting Faculty Publications
No abstract provided.
Capital Gains, Dividends, And Taxes: Market Reactions To Tax Changes, Mark Foster, Larry White, Michael T. Young
Capital Gains, Dividends, And Taxes: Market Reactions To Tax Changes, Mark Foster, Larry White, Michael T. Young
All Faculty Scholarship for the College of Business
The purpose of this study is to examine the effect of a capital gains tax reduction on the stock price of firms that have not historically paid a dividend. If markets are semi-strong-form efficient, one would expect that the market price would have already adjusted prior to the day the announcement was made, assuming no new information was included in the announcement. If markets have not already incorporated the information, there would be a possibility for abnormal returns from investing in the stocks on the date of the announcement. This paper studies the returns from companies prior to, and subsequent …
In Our Opinion… , Vol. 23 No. 3, Summer 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 23 No. 3, Summer 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , Vol. 23 No. 1, Winter 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 23 No. 1, Winter 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Focus, Vol. 3 No. 6, November/December 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3 No. 6, November/December 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 3 No. 2, March/April 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3 No. 2, March/April 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Cpa Expert 2007 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2007 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Contents [2007, Vol. 34, No. 1]; Statement Of Policy [2007, Vol. 34, No. 1]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 1], Academy Of Accounting Historians
Contents [2007, Vol. 34, No. 1]; Statement Of Policy [2007, Vol. 34, No. 1]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, and Guide for Submitting Manuscripts.
End Of Betterment Accounting: A Study Of The Economic, Professional, And Regulatory Factors That Fostered Standards Convergence In The U.S. Railroad Industry, 1955-1983, Jan Richard Heier, A. Lee Gurley
End Of Betterment Accounting: A Study Of The Economic, Professional, And Regulatory Factors That Fostered Standards Convergence In The U.S. Railroad Industry, 1955-1983, Jan Richard Heier, A. Lee Gurley
Accounting Historians Journal
On January 26, 1983, the Interstate Commerce Commission (ICC) announced that it would require all railroads under its regulatory jurisdiction to change from Retirement-Replacement-Betterment (RRB) accounting, to a more theoretically sound depreciation accounting for matching revenues and expenses. The change was needed because RRB did not allow for the recapture of track investment, leaving the railroads with limited capital to replace aging track lines. Over the previous three decades, it had become painfully obvious to everyone that the industry's economic woes were the result of archaic accounting procedures that lacked harmony with the rest of American accounting standards, but the …
Early Cost Accounting Practices And Private Ownership: The Silk Factory Company Of Portugal, 1745-1747, Jose Matos Carvalho, Lucia Lima Rodrigues, Russell Craig
Early Cost Accounting Practices And Private Ownership: The Silk Factory Company Of Portugal, 1745-1747, Jose Matos Carvalho, Lucia Lima Rodrigues, Russell Craig
Accounting Historians Journal
This paper contributes to an understanding of the historical development of management accounting by presenting an example of cost accounting practice in Portugal in the first half of the 18th century. It explores the integration of cost and financial accounting systems within a double- entry accounting framework by the Silk Factory Company (SFC) between 1745 and 1747. The SFC's methods of product costing, pricing, inventory accounting, expense recognition, and production control are reviewed within the political, economic, and social context of Portugal at the time. The SFC is revealed to have used job-order product costing, with allocations of overhead costs, …
Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster
Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster
Accounting Historians Journal
This paper considers the printing of Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the question, how many copies of Summa were printed in 1494? It does so through consideration of the printing process, the printer of Summa, the size of the book, survival rates of other serious books of the period, and the dates it contains revealing when parts of it were completed. It finds that more copies were published than was previously suggested, and that the survival rate of copies has probably as much to do with the manner …
Academy Of Accounting Historians: Application For 2007 Membership; Application For 2007 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2007 Membership; Application For 2007 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accountants In The British Census, John Richard Edwards, Stephen P. Walker
Accountants In The British Census, John Richard Edwards, Stephen P. Walker
Accounting Historians Journal
Published reports on censuses of population and the surviving enumeration books on which they were based are key sources for accounting historians. The increasing availability of electronic versions of census enumeration books (CEBs) for Canada, the U.K., and the U.S. offers opportunities for better understanding the history of occupations concerned with the performance of accounting functions. However, census reports and original census documents must be interpreted critically. The paper reports on a study of accountants appearing in the transcribed version of the British CEBs for 1881. It is shown how the published census underreported the number of accountants in Britain …
Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians
Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians
Accounting Historians Journal
The Academy of Accounting Historians invites applications for the inaugural Margit F. Schoenfeld and Hanns Martin W. Schoenfeld Scholarship in Accounting History, 2008.
Lyman Mills And Its Encounter With Public Accountants' Inventory Cost Circa 1920, Daijiro Fujimura
Lyman Mills And Its Encounter With Public Accountants' Inventory Cost Circa 1920, Daijiro Fujimura
Accounting Historians Journal
This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM …
Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue]
Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
In Our Opinion… , Vol. 23 No. 2, Spring 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 23 No. 2, Spring 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd
Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd
Accounting Historians Journal
In a recent Accounting History article, Sy and Tinker (S&T) [2005] critique accounting history for its support of archivalism and empiricism in light of irrefutable arguments against these antiquarian epistemes. While tempted to lambaste S&T's article as unfettered social activism rather than evidence-based historical inquiry, we focus instead on the more substantive questions S&T raise. We initially summarize their essential arguments, although some of the statements they make are contradictory in nature. We then discuss fundamental issues and genuine challenges to accounting history posed by the post-Kuhnian critique that S&T and others represent, as well as the nature and purpose …
Tax Section Newsletter, January 2007, American Institute Of Certified Public Accountants. Tax Section
Tax Section Newsletter, January 2007, American Institute Of Certified Public Accountants. Tax Section
Newsletters
No abstract provided.