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Full-Text Articles in Business
Journal Of Public Budgeting, Accounting And Financial Management [Abstract], Mary Fischer, Treba Marsh
Journal Of Public Budgeting, Accounting And Financial Management [Abstract], Mary Fischer, Treba Marsh
Faculty Publications
No abstract provided.
Accounting And Reporting Convergence [Abstract], Mary Fischer, Treba Marsh
Accounting And Reporting Convergence [Abstract], Mary Fischer, Treba Marsh
Faculty Publications
No abstract provided.
Ethical And Environmental Disclosures: An Analysis Of The Oil And Gas Industry, Violet C. Rogers, Jack R. Ethridge, Treba Marsh, Jessica Lott
Ethical And Environmental Disclosures: An Analysis Of The Oil And Gas Industry, Violet C. Rogers, Jack R. Ethridge, Treba Marsh, Jessica Lott
Faculty Publications
This study investigates the similarities of ethical and environmental disclosures, as well as risk factors contained within annual reports for the reporting year 2009. The data were collected from Fortune 500 oil and gas company annual reports. Findings include: 1) an emphasis on environmental, financial, nonfinancial and ethical disclosures and 2) similar reported risks for all companies investigated. The findings illustrate that many of the studied oil and gas companies have similar disclosures but, on the other hand, are situation specific to particular company and location.
We Are Not Publicly Traded And So The Rules Don't Apply Or Do They Should They?, Kelly Noe
We Are Not Publicly Traded And So The Rules Don't Apply Or Do They Should They?, Kelly Noe
Faculty Publications
This paper presents a case study of the accounting practices of a company that is privately held. The company follows Generally Accepted Accounting Principles (GAAP) but has some questionable transactions. The paper then follows up with a discussion of baby-GAAP and possible consequences of two different GAAP options.