Open Access. Powered by Scholars. Published by Universities.®

Business Commons™

Open Access. Powered by Scholars. Published by Universities.®

Taxation

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 8611 - 8640 of 17242

Full-Text Articles in Business

Introduction To A Special Centennial Section Spring 1987, Gary John Previts Jan 1987

Introduction To A Special Centennial Section Spring 1987, Gary John Previts

Accounting Historians Journal

The American Institute of CPAs (AICPA) celebrates its 100th Anniversary in New York City in September. Professors Edwards and Coffman have each prepared a special synoptic essay on these materials for the benefit of the academic history community represented by the Academy.

Go to article

1986 Accounting Hall Of Fame Induction: Robert N. Anthony, Thomas Burns Jr., Robert Newton Anthony Jan 1987

1986 Accounting Hall Of Fame Induction: Robert N. Anthony, Thomas Burns Jr., Robert Newton Anthony

Accounting Historians Journal

Citation Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University). Response by Robert Newton Anthony.

Go to article

Announcement [1987, Vol. 14, No. 1], Academy Of Accounting Historians Jan 1987

Announcement [1987, Vol. 14, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: table of contents for Abacus March 1987, Accounting and Business Research autumn 1986, Accounting and Finance Nov. 1986, Accounting Review Jan. 1987, Contemporary Accounting Reseach spring 1987, and Journal of Accounting Education spring 1987.

Go to article

Capital Maintenance: A Neglected Notion, Oscar S. Gellein Jan 1987

Capital Maintenance: A Neglected Notion, Oscar S. Gellein

Accounting Historians Journal

This paper traces in descriptive fashion some of the developments of thought about capital maintenance during this century. The adverse consequences of neglecting the subject are mentioned after a basic review of the concepts. Contrasts among the theories from the United Kingdom and Ireland, Canada, Australia and other countries are also made.

Go to article

1987 Accounting All Of Fame Induction: Philip Leroy Defliese, Thomas Junior Burns, Philip L. Defliese Jan 1987

1987 Accounting All Of Fame Induction: Philip Leroy Defliese, Thomas Junior Burns, Philip L. Defliese

Accounting Historians Journal

Philip Leroy Defliese, Honoree; CITATION Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University)

Go to article

American Association Of Public Accountants (1908), Thomas Cullen Roberts, James G. Cannon Jan 1987

American Association Of Public Accountants (1908), Thomas Cullen Roberts, James G. Cannon

Accounting Historians Journal

As published on pp. 116-124, Twenty-First Anniversary Year-Book, (1908) of the American Association of Public Accountants (AAPA), forerunner of the American Institute of CPAs, these two addresses were presented at the AAPA annual banquet on October 22, 1908 by Thos. Cullen Roberts, Secretary of the Association and by James G. Cannon.

Go to article

Commentary On Cpas In 1908, Harry T. Magill Jan 1987

Commentary On Cpas In 1908, Harry T. Magill

Accounting Historians Journal

The editors of the Journal have chosen in this issue to reprint the comments of two distinguished speakers, Thomas Cullen Roberts and James G. Cannon, on the occasion of the annual meeting of The American Association of Public Accountants at the time of that organizations coming of age : its 21st birthday in 1908. The Association, of course, was a predecessor of the American Institute of Certified Public Accountants.

Go to article

Announcement [1987, Vol. 14, No. 2]; Academy Of Accounting Historians 1988 Accounting History Manuscript Award, Academy Of Accounting Historians Jan 1987

Announcement [1987, Vol. 14, No. 2]; Academy Of Accounting Historians 1988 Accounting History Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Academy of Accounting Historians 1988 accounting history manuscript award, the Hourglass Award announcement, table of contents for Accounting and Business Research summer 1987, The Accounting Review, July 1987, Accounting and Finance May 1987, Journal of Accounting Education Fall 1987.

Go to article

Accounting Historians Journal, 1987, Vol. 14, No. 2 [Whole Issue] Jan 1987

Accounting Historians Journal, 1987, Vol. 14, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

Go to article

In Our Opinion… , Vol. 3 No. 1, January, 1987, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1987

In Our Opinion… , Vol. 3 No. 1, January, 1987, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.

Go to article

Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1987), American Institute Of Certified Public Accountants (Aicpa) Jan 1987

Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1987), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

Go to article

Washington Report, Vol. 15 No.50, February 23, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 15 No.50, February 23, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

Go to article

Washington Report, Vol. 16 No.31, October 5, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.31, October 5, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

Go to article

Washington Report, Vol. 16 No.23, August 3, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.23, August 3, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

Go to article

Washington Report, Vol. 16 No.42, December 21, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.42, December 21, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

Go to article

Washington Report, Vol. 16 No.38, November 23, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.38, November 23, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

Go to article

Accountants' Index. Thirty-Fifth Supplement, January-December 1986, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1987

Accountants' Index. Thirty-Fifth Supplement, January-December 1986, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.

Go to article

Accountants' Index. Thirty-Fifth Supplement, January-December 1986, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1987

Accountants' Index. Thirty-Fifth Supplement, January-December 1986, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.

Go to article

Washington Report, Vol. 16 No.5, March 30, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.5, March 30, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

Go to article

What's Going On, Edition 87-4 (May/June, 1987), American Institute Of Certified Public Accountants Jan 1987

What's Going On, Edition 87-4 (May/June, 1987), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Go to article

Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman Jan 1987

Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman

Accounting Historians Journal

With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social science view of history, discuss essential bibliometric concepts, and provide an example of citation analysis applied to the literature of agency theory : to demonstrate its use in historical research.

Go to article

Synopsis Of Essays On Historical Accounting Topics Published In The Centennial Issue Of The Journal Of Accountancy, Edward N. Coffman Jan 1987

Synopsis Of Essays On Historical Accounting Topics Published In The Centennial Issue Of The Journal Of Accountancy, Edward N. Coffman

Accounting Historians Journal

In late 1985, members of the Academy of Accounting Historians were invited to participate in the centennial celebration of the American Institute of Certified Public Accountants in 1987 by submitting essays on historical accounting topics for possible publication in a centennial issue of the Journal of Accountancy. Due to the limited space devoted to these essays in the special issue of the Journal of Accountancy, only a small number of the many fine essays submitted were published. The following paragraphs contain a brief synopsis of each essay published in the centennial issue of the Journal.

Go to article

Doctoral Research [1987, Vol. 14, No. 1], Maureen Helena Berry Jan 1987

Doctoral Research [1987, Vol. 14, No. 1], Maureen Helena Berry

Accounting Historians Journal

The dissertation abstracted is: S. Paul Garner: A Study of Selected Contributions to the Accounting Profession by Robert Michael Garner

Go to article

Doctoral Research [1987, Vol. 14, No. 2], Maureen Helena Berry Jan 1987

Doctoral Research [1987, Vol. 14, No. 2], Maureen Helena Berry

Accounting Historians Journal

The dissertation abstracted is: Understanding Accounting in its Social and Historical Context: The Case of Cost Accounting in Britain 1914-1925 by Anne Loft.

Go to article

Capsule Comments Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino Jan 1987

Capsule Comments Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino

Accounting Historians Journal

Books reviewed are: United States of America Before the Securities and Exchange Commission in the Matter of McKesson & Robbins, Inc. - Testimony of Expert Witnesses and Fourth International Congress - 1933.

Go to article

Twilight Of Income Measurement: Twenty-Five Years On, David Solomons Jan 1987

Twilight Of Income Measurement: Twenty-Five Years On, David Solomons

Accounting Historians Journal

The paper reviews events and trends since 1961,when the author incautiously forecast a possible decline in the importance of income measurement. He finds that little has changed in the intervening 25 years, and the forecast has not been borne out by events. Historical cost accounting has survived a period of serious inflation with hardly a dent. Earnings seem to be as important to financial analysts and to academic researchers as they ever were, and recent tax changes bring taxable income somewhat closer to accounting income than previously, thereby increasing the importance of the income concept rather than diminishing it.

Go to article

Editorial [1987, Vol. 14, No. 1], Gary John Previts Jan 1987

Editorial [1987, Vol. 14, No. 1], Gary John Previts

Accounting Historians Journal

The new editorial team of the Journal suggests that eight research guidelines be considered in a submitted manuscript.

Go to article

American Institute Of Certified Public Accountants: A Century Of Progress And Commitment To The Accountancy Profession, James Don Edwards Jan 1987

American Institute Of Certified Public Accountants: A Century Of Progress And Commitment To The Accountancy Profession, James Don Edwards

Accounting Historians Journal

In the article the author commemorates the contributions of 14 leaders who have bettered the profession over the first century of American accounting. Of these 14, four men are highlighted: Robert H. Montgomery, George O. May, William A. Paton and Carman G. Blough.

Go to article

Influence Of Tax Legislation On Financial Accounting: A Study Of The Timber Industry, 1905-1925, Robert Clinton Elmore Jan 1987

Influence Of Tax Legislation On Financial Accounting: A Study Of The Timber Industry, 1905-1925, Robert Clinton Elmore

Accounting Historians Journal

The purpose of this paper is to examine the financial accounting records of a Mississippi timber company and its subsidiaries in light of the dynamic tax environment of the period 1905 to 1925. The financial accounting records and correspondence with the Commissioner of Internal Revenue indicate deficiencies in the following areas: asset valuation, a lack of a cost accounting system to adequately value inventories, and the depletion and depreciation deduction. The demands of the new tax laws were often in conflict with the accounting practices of this period of time forcing changes in accounting practice.

Go to article

Probative Capacity Of Accounts In Early-Modern Spain, Patti A. Mills Jan 1987

Probative Capacity Of Accounts In Early-Modern Spain, Patti A. Mills

Accounting Historians Journal

This paper examines the probative capacity of accounting records as explicated in the accounting literature of early-modern Spain. Several early examples of Hispanic legal texts constitute the principal sources. The chief findings to emerge from this study are that legal requirements greatly influenced accounting forms and procedure during this period and that Castilian jurisprudence encompassed a theory and standards of evidence to guide the use of accounting records as evidential matter.

Go to article

First Prev Next Last