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Articles 1 - 19 of 19
Full-Text Articles in Business
Ireland And Iceland In Crisis B: Decreasing Loan Loss Provisions In Ireland, Arwin G. Zeissler, Andrew Metrick
Ireland And Iceland In Crisis B: Decreasing Loan Loss Provisions In Ireland, Arwin G. Zeissler, Andrew Metrick
Journal of Financial Crises
All public companies in the European Union, including Ireland’s major banks, were required to adopt IAS 39 for their annual accounting periods beginning on or after January 1, 2005. Under the “incurred loss” model of IAS 39, banks could set aside reserves for loan losses only when objective evidence existed that a loan was impaired, not in anticipation of future losses. As a result, Irish banks saw their aggregate reserve for bad loans drop from 1.2% of loan balances at the end of 2000 to only 0.4% by 2006-07, just before the collapse of the banking industry caused loan losses …
More Than The Bottom Line, Edmund Keung, Themin Suwardy, Yew Kee Ho
More Than The Bottom Line, Edmund Keung, Themin Suwardy, Yew Kee Ho
Research Collection School Of Accountancy
In the second instalment of a three-part series on financial literacy, SMU Dean of Postgraduate Professional Programmes and Associate Professor of Accounting (Practice) Themin Suwardy, NUS Associate Professor of Accounting Edmund Keung and SIT Associate Provost and Professor of Accounting Ho Yew Kee discussed three important accounting concepts that investors need to understand in order to know how a company is performing financially.
Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden
Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden
Life of the Law School (1993- )
No abstract provided.
Thinking Finance - The Comic Book, Dimitrios V. Siskos
Thinking Finance - The Comic Book, Dimitrios V. Siskos
Dimitrios V. Siskos
Thinking financially results in the best possible outcome and establishes a secure foundation for the future as an independent man. In contrast, thinking emotionally leads to short-sighted financial decisions and usually, deep regrets. However, thinking financially is not pleasant for the people around us. This comic book presents a guy, whose dream is to become an accountant. When he finally succeeds in this, he realizes that thinking financially may be effective for his boss but it is irritating for everyone else, even for his family.
West Kentucky Coal Company - Sturgis, Kentucky (Mss 670), Manuscripts & Folklife Archives
West Kentucky Coal Company - Sturgis, Kentucky (Mss 670), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Collection 570. Accounting records, chiefly accounts payable, for West Kentucky Coal Company headquartered in Sturgis, Kentucky. Most transactions include receipts from a given vendor along with a summary voucher from West Kentucky Coal. Also includes some payroll records.
Loan Purpose And Accounting Based Debt Covenants, Daniel Gyung Paik, Timothy L. Hamilton, Brandon Byunghwan Lee, Sung Wook Yoon
Loan Purpose And Accounting Based Debt Covenants, Daniel Gyung Paik, Timothy L. Hamilton, Brandon Byunghwan Lee, Sung Wook Yoon
Accounting Faculty Publications
Purpose
The purpose of this paper is to investigate the association between the purpose of a loan and the type of debt covenants, separated into balance sheet-based and income statement-based covenants.
Design/methodology/approach
Using private loan deal observations obtained from the DealScan database over the period between 1996 and 2013, the authors classify the sample loan deals into three categories based on the purpose of borrowing, namely, borrowings for corporate daily operating purposes, financing purposes and acquisition and investing purposes. The authors conduct multinomial logistic regression analysis to test the relationship between the choice of financial ratios in a debt covenant …
Learning How To Learn, Kyle Duffie
Learning How To Learn, Kyle Duffie
Senior Honors Projects, 2010-2019
The purpose of this paper is to analyze and create a discussion regarding the human science of learning. For the last two semesters, I have been involved in tutoring students in the principles of accounting. The key difference between these two semesters was my mindset towards learning. My first semester tutoring I taught “firing from the hip.” Simply answering questions or working problems myself and explaining them as I went along. And yes, I do believe this style of tutoring helped these students. Looking back however, I can’t help but think of myself as someone living in the 17th …
Tennessee's Qualified Opportunity Zones: An Empirical Analysis Of Tract Selection, Bradley J. Battle
Tennessee's Qualified Opportunity Zones: An Empirical Analysis Of Tract Selection, Bradley J. Battle
Chancellor’s Honors Program Projects
No abstract provided.
How Artificial Intelligence And Machine Learning Will Change The Future Of Financial Auditing: An Analysis Of The University Of Tennessee's Accounting Graduate Curriculum, Kaylee M. Giles
Chancellor’s Honors Program Projects
No abstract provided.
Blockchain Technology: The Disruption And Impact To The Accounting Profession, Laine Parker
Blockchain Technology: The Disruption And Impact To The Accounting Profession, Laine Parker
Undergraduate Honors Theses
Blockchain is a digital ledger that records transactions conducted between different parties in a network. This technology has the potential to be very beneficial but is not currently in the place to apply practically to the accounting field. In today’s environment, blockchain is being used in many different areas of business, namely supply chain management and logistics. It is in the process of being translated into the accounting field and potentially replacing the traditional enterprise resource planning (ERP) systems the majority of companies use for accounting today. However, with certain advancements in the technology, it could significantly change accounting in …
The Effect Of The Financial Crisis On The Accounting Profession In The United States And Europe, Vladislav Chutchev
The Effect Of The Financial Crisis On The Accounting Profession In The United States And Europe, Vladislav Chutchev
Senior Honors Theses
While the accounting profession received a great deal of the blame for the 2007-2008 financial crisis, it was only one of a myriad of factors that contributed to the subprime mortgage debacle and resulting economic downturn. The crisis not only affected the market in the United States, but also had a significant impact on the worldwide economy, and especially that of the European Union. In the aftermath of the crisis, existing audit policies and standards were brought into question, and while slight changes were implemented in the U.S. as the result of the Dodd-Frank Act, more substantial reform took place …
Plan De Mejoramiento Administrativo Y Contable Para La Fundación Palagus De La Localidad De Ciudad Bolívar, Bogotá D.C., Andersson Fabian Morales Guerra, Darío Nicolas Prieto Tenorio
Plan De Mejoramiento Administrativo Y Contable Para La Fundación Palagus De La Localidad De Ciudad Bolívar, Bogotá D.C., Andersson Fabian Morales Guerra, Darío Nicolas Prieto Tenorio
Contaduría Pública
El presente trabajo se compone de dos partes la primera parte tiene como objetivo el diagnóstico y estado real de la Fundación Palagus la cual corresponde a la UPZ 19 (Ciudad Bolívar), observando y analizando las variables que la componen tales como servicios públicos, vías de acceso, salud, educación, entre otras las cuales se denominan macro variables. En la segunda parte se enfocara directamente en herramientas como el DOFA, el cual mostrará el estado real de la Fundación, permitiendo observar y analizar necesidades y falencias que tiene la comunidad y que permite la realización del plan de mejoramiento administrativo y …
Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow
Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow
Faculty Publications
This study investigates the attitudes small business owners and managers have towards fraud and internal controls. Commonly small businesses consist of long-term friends and relatives and tend to embody a culture of family, love, and trust. Four factors were identified that lend themselves to a lack of internal controls and a breeding ground for fraud. A survey was distributed to small business owners and management. The responses were analyzed and compared to the data in the 2016 American Certified Fraud Examiners Report to the Nations. Of the four expectations studied, only the anticipated results of Expectation 1 were confirmed.
Cash Management Strategies To Improve The Sustainability Of Small Tavern Businesses, Maren Michelle Haavig
Cash Management Strategies To Improve The Sustainability Of Small Tavern Businesses, Maren Michelle Haavig
Walden Dissertations and Doctoral Studies
The results of small business operations play a significant economic role in developed economies, yet in the United States, approximately 50% of small businesses fail within the first 5 years of operation. Some small business owners embark on small business initiatives without the cash management strategies necessary to sustain their businesses. Grounded on financial literacy theory, this multiple-case study identified the strategies that owners of small businesses used to manage cash in their daily operations. The population included 3 owners of small tavern business in southeast Alaska who have implemented cash management strategies. Data were collected from semistructured interviews, supplementary …
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
2019 Faculty Bibliography
Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
2019 Faculty Bibliography
Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …
The Fall Of The 10-K Report: Measuring The Impact Of Accounting Ratios On Financial Performance, Matthew Daruty
The Fall Of The 10-K Report: Measuring The Impact Of Accounting Ratios On Financial Performance, Matthew Daruty
CMC Senior Theses
The annual 10-K report has historically been the most important aspect in assessing the position of a publicly held company. However, as the flow of information has increased with the dawn of new technologies, less and less attention has been paid to these audited financial statements. In order to assess if investors are still reacting to the information contained in the annual report, this paper examines the relationship between accounting ratios and stock price in banks traded on United States stock exchanges. By examining accounting ratios instead of simply looking at Earnings Per Share, new information was revealed regarding what …
Accounting For The Environment, Jonathan Konopka
Accounting For The Environment, Jonathan Konopka
Williams Honors College, Honors Research Projects
This research will explore the topic of environmental accounting, which is becoming increasingly important in today's climate. Many topics will be covered, including the history of environmental accounting, environmental accounting standards and practices, tax credits relating to the environment, green business practices, and local applications of environmental accounting. It is important to see how businesses are adapting in this era, in which climate and the environment has become a focal point.
Caveat Emptor: A Study Of Fraud, Red Flags, And Investor Due Diligence, Katherina D. Albers
Caveat Emptor: A Study Of Fraud, Red Flags, And Investor Due Diligence, Katherina D. Albers
Honors College Theses
For decades fraud has been an ever growing problem in our society, costing Americans hundreds of billions of dollars each year. Every investor and consumer pay for the effects and damages of fraud directly or indirectly. Investors need to proactively search for red flags before investing. Through an examination of two recent frauds, Theranos and Fyre Media, I will discuss the frauds perpetrated and the red flags present that investors missed.