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Full-Text Articles in Business

Factoring As A Financing Option In Turkey : A Comparative Study, Hasmet Sarigul Jun 2012

Factoring As A Financing Option In Turkey : A Comparative Study, Hasmet Sarigul

Hasmet Sarigul

Factoring is a form of short-term commercial finance based on the selling of trade debts at a discount from one party to another. Factoring is one of the oldest methods of business financing in developed countries. The Factoring operations in Turkey began in late 1980s as a product of commercial banks and started to become the activity of separately established factoring companies in the early 1990s. The basic frame of this study constitutes an empirical comparison of factoring companies in Turkey as bank subsidiaries and independent factoring companies in terms of some selected financial ratios in 2009 and 2010 years. …


Individual Investors Perception Of Dividends: Pakistan's Perspective, Muhammad Naeem Akhtar May 2012

Individual Investors Perception Of Dividends: Pakistan's Perspective, Muhammad Naeem Akhtar

Muhammad Naeem Akhtar

This research paper argue that there exists a strong preference for dividends among investors. The main purpose is to find the factors that lead individual investors to reveal their preference for either cash or stock dividends. The most important dividend theories are employed to test the behavior of Pakistani individual investors towards dividends. The results reveal strong evidence that individual investors in Pakistan want dividends either in the form of cash or stocks. They also have a strong preference for dividend even if a company has to pay it by borrowing.


Film Financing: Thrilling Scenes And Investing Schemes, Charlotte Moore May 2012

Film Financing: Thrilling Scenes And Investing Schemes, Charlotte Moore

Accounting Undergraduate Honors Theses

This thesis discusses investing in independent films and researches whether or not it is a scam by looking at techniques to draw in investors, accounting practices, and professional advice.


State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2012

State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa) Feb 2012

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure And Cross-Listing: Evidence From Asia-Pacific Firms, Li Li Eng, Qianhua Ling Jan 2012

Disclosure And Cross-Listing: Evidence From Asia-Pacific Firms, Li Li Eng, Qianhua Ling

Accounting Faculty Research and Publications

Purpose – The purpose of this paper is to examine whether both country disclosure environment and firm-level disclosures are associated with cross-listing in the USA or London or otherwise.

Design/methodology/approach – The authors test the association using a sample of Asia-Pacific firms covered in the Standard and Poor's, 2001/2002 disclosure survey, capturing the country-level disclosure using the Center for International Financial Analysis and Research (CIFAR) score. The firm-level disclosure is measured using the S&P disclosure score. The authors conduct a logistic regression analysis and a two-stage least squares analysis to examine whether the outcome, cross-listing or not, is associated with …


Government Auditing Standards And Circular A-133 Developments - 2012; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa) Jan 2012

Government Auditing Standards And Circular A-133 Developments - 2012; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Applying Ocboa In State And Local Governmental Financial Statements, Michael A. Crawford Jan 2012

Applying Ocboa In State And Local Governmental Financial Statements, Michael A. Crawford

Guides, Handbooks and Manuals

No abstract provided.


2011 Yellow Book: Independence - Nonaudit Services Documentation Practice Aid, Pak-Aims (American Institute Of Management Sciences) Jan 2012

2011 Yellow Book: Independence - Nonaudit Services Documentation Practice Aid, Pak-Aims (American Institute Of Management Sciences)

Guides, Handbooks and Manuals

No abstract provided.


Cpa’S Guide To Developing And Managing A Pfp Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 2012

Cpa’S Guide To Developing And Managing A Pfp Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Cpa’S Guide To Investment Advisory Business Models: Have You Crossed The Line When Providing Investment Advice?, American Institute Of Certified Public Accountants. Personal Financial Planning Section, Dinsmore & Shohl Jan 2012

Cpa’S Guide To Investment Advisory Business Models: Have You Crossed The Line When Providing Investment Advice?, American Institute Of Certified Public Accountants. Personal Financial Planning Section, Dinsmore & Shohl

Guides, Handbooks and Manuals

No abstract provided.


Save Wisely, Spend Happily : Real Stories About Money & How To Thrive From Trusted Advisors, Sharon L. Lechter Jan 2012

Save Wisely, Spend Happily : Real Stories About Money & How To Thrive From Trusted Advisors, Sharon L. Lechter

Guides, Handbooks and Manuals

No abstract provided.


Guide To Developing And Managing A Cpa Personal Financial Planning Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 2012

Guide To Developing And Managing A Cpa Personal Financial Planning Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Financial And Estate Planning, Sidney Kess, Steven G. Siegel, American Institute Of Certified Public Accountants. Personal Financial Planning Section Jan 2012

Cpa's Guide To Financial And Estate Planning, Sidney Kess, Steven G. Siegel, American Institute Of Certified Public Accountants. Personal Financial Planning Section

Guides, Handbooks and Manuals

No abstract provided.