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Articles 1 - 11 of 11
Full-Text Articles in Business
Principles Of Accounting I, Acc 1101, Course Outline, Rachel Raskin
Principles Of Accounting I, Acc 1101, Course Outline, Rachel Raskin
Open Educational Resources
Principles of Accounting I will introduce the fundamental concepts underlying financial accounting. It will explore the accounting cycle and demonstrate how the financial reporting process is impacted by accounting standards. You will learn to read and understand the financial statements and how proper internal controls are vital for the preparation of accurate and reliable financial information.
Hidden Subsidies And The Public Ownership Of Sports Facilities: The Case Of Levi’S Stadium In Santa Clara, Robert Baumann, Victor Matheson, Debra O'Connor
Hidden Subsidies And The Public Ownership Of Sports Facilities: The Case Of Levi’S Stadium In Santa Clara, Robert Baumann, Victor Matheson, Debra O'Connor
Economics Department Working Papers
Levi’s Stadium in Santa Clara, California is an example of a private financing / public ownership arrangement. While the stadium’s construction resulted in no direct tax increases, this ownership arrangement allows the San Francisco 49ers to avoid many types of taxes on the income generated from Levi’s Stadium. We estimate the total tax savings to the 49ers at between $106 and $213 million over the first 20 years of Levi’s Stadium compared with a privately financed and owned option. We argue that tax savings inherent in private financing / public ownership arrangements represent indirect and hidden subsidies.
Can You Really Understand Financial Statements?, Alloysius Joshua Paril
Can You Really Understand Financial Statements?, Alloysius Joshua Paril
Center for Business Research and Development
Financial statements are an interesting species, if I may say. In those several pages, an entire picture of an entity is painted, at least in the financial aspect. As almost everyone knows, financial statements give us an idea of a company’s performance during a particular period and condition as of a specific date. These documents are able to summarize everything that happened to a company during a 12-month period—probably more efficient than any document could.
Needless to say, these documents enable its users to decide on what to do with respect to that company. Investors take a look at financial …
Riding The Waves Of Disruption, Gary Pan, Poh Sun Seow, Clarence Goh, Melvin Yong
Riding The Waves Of Disruption, Gary Pan, Poh Sun Seow, Clarence Goh, Melvin Yong
Research Collection School Of Accountancy
For organisations, the need to respond to disruption, digital or otherwise, has never been greater – from re-defining the way they interact with customers to delivering services and products. While disruption presents significant opportunities for businesses, the biggest risk is not taking any action at all. A radical industry shift might be required in some cases and spending time thinking about this is critical. Organisations and individuals can shield themselves from disruption by building the skills and agility to move and adapt quickly, protecting their future in the short and long term. Against this backdrop, CPA Australia and Singapore Management …
Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong
Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong
Research Collection School Of Accountancy
This report 2017 marks the second collaboration between ISCA and ICAEW after the successful launch of “Our Future Together” report in 2016 to inspire professional accountants to critically think about what the future holds for Singapore and the accountancy profession. How should accountants embrace transformation in the digital age? How should learning be redefined for the accountancy profession? How can organisational culture encourage innovation and an enterprising spirit in accountants? This report aims to shape the discussion on how education, training and professional learning should be redefined to develop professional accountants who are future-ready, so that they can continue to …
Do Disclosures Of Customer Metrics Lower Investors' And Analysts' Uncertainty But Hurt Firm Performance?, Emanuel Bayer, Kapil R. Tuli, Bernd Skiera
Do Disclosures Of Customer Metrics Lower Investors' And Analysts' Uncertainty But Hurt Firm Performance?, Emanuel Bayer, Kapil R. Tuli, Bernd Skiera
Research Collection Lee Kong Chian School of Business
Investors, analysts, and regulators frequently advocate greater disclosure of nonfinancial information, such as customer metrics. Managers, however, argue that such metrics are costly to report, reveal sensitive information to competitors, and therefore will lower future cash flows. To examine these counterarguments, this study presents the first empirical examination of the prevalence and consequences of backward- and forward-looking disclosures of customer metrics by manually coding 511 annual reports of firms in two industries, telecommunications (365 reports) and airlines (146 reports). The results reveal significant heterogeneity in the disclosure of customer metrics across firms and between industries. On average, in both industries, …
Lumberjack Construction: Job-Order Costing & Manufacturing Simulation, Marie Kelly, Nikki Shoemaker
Lumberjack Construction: Job-Order Costing & Manufacturing Simulation, Marie Kelly, Nikki Shoemaker
Faculty Publications
This paper describes a classroom Job-Order Costing and manufacturing simulation called Lumberjack Construction. This simulation is used in introductory managerial accounting and cost accounting courses to help students understand the various parts of the manufacturing process and the application of Job-Order Costing principles. For this simulation, students are placed into manufacturing groups. Each group is responsible for manufacturing a building and calculating the cost of that building using job-order costing.
Mantras Ambulance Services, Inc. Case 1: A Seller-Side Business Valuation Case, J. R. Jones, P. D. Hutchison, Amy Foshee Holmes
Mantras Ambulance Services, Inc. Case 1: A Seller-Side Business Valuation Case, J. R. Jones, P. D. Hutchison, Amy Foshee Holmes
School of Business Faculty Research
“Guess what mom, I’m pregnant!” Marie Wade’s youngest daughter, Kelley, shared the good news that her mom was going to be a grandmother for the second time! Marie was very happy for her daughter, but at the same time, she felt a pang of guilt and reflected on her inability to spend more time with her children and grandchildren. As her business had grown over the years, she found it required more and more of her time on a daily basis.
Marie thought to herself that it was 2017, where had all the time gone. All her children were grown, …
More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom
More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom
2017 Faculty Bibliography
No abstract provided.
Can Investors Benefit From Using Morningstar's Stewardship Grades?, Scott B. Moore, Gary E. Porter
Can Investors Benefit From Using Morningstar's Stewardship Grades?, Scott B. Moore, Gary E. Porter
2017 Faculty Bibliography
Interest in governance led Morningstar to develop a summary measure for mutual fund governance. In contrast to previous work in this area, we focus on whether and how individual investors can use the Stewardship Grade Overall to improve mutual fund selection. We find that regardless of fee structure, top overall governance grade funds impose lower costs on investors regardless of fund investment style. We also find some evidence that choosing funds with the highest stewardship grade may earn positive risk adjusted returns. Stewardship Grade overall may therefore help less sophisticated investors identify better-performing mutual funds.
Mantras Ambulance Services, Inc. Case 2: A Buyer-Side Business Valuation Case, J. R. Jones, P. D. Hutchison, Amy Foshee Holmes
Mantras Ambulance Services, Inc. Case 2: A Buyer-Side Business Valuation Case, J. R. Jones, P. D. Hutchison, Amy Foshee Holmes
School of Business Faculty Research
“2017 is going to be an exciting year for your company, Daniel! I just received the requested information from that company that you are interested in buying. I’ll forward the information to you by email attachment, and I will get started on the analysis.” Penny knew that her boss, Daniel, would be anxious to review and discuss the new information on a potential acquisition, so she cleared her desk off to focus on the analysis.
Daniel Gustafson started his company, QRT Ambulance Services, Inc. in 2010. He wanted to quickly expand operations, so his business strategy was to buy existing …