Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Singapore Management University (364)
- University of Nebraska - Lincoln (179)
- Illinois State University (82)
- University of Dayton (47)
- Montclair State University (37)
-
- Universitas Indonesia (36)
- University of Malaya (19)
- Kennesaw State University (15)
- University of Arkansas, Fayetteville (15)
- Sacred Heart University (13)
- University of Mississippi (12)
- City University of New York (CUNY) (9)
- Claremont Colleges (8)
- Minnesota State University Moorhead (8)
- University of South Florida (8)
- Johnson & Wales University (7)
- University of Richmond (7)
- Southern University and A&M College (6)
- University for Business and Technology in Kosovo (6)
- Central Bank of Nigeria (4)
- The University of Akron (4)
- University of New Hampshire (4)
- Central Washington University (3)
- Embry-Riddle Aeronautical University (3)
- Georgia Southern University (3)
- Institute of Business Administration (3)
- Technological University Dublin (3)
- Western University (3)
- Association of Arab Universities (2)
- Bentley University (2)
- Keyword
-
- SIEC Historical Documents (81)
- Accounting (31)
- Corporate governance (29)
- Audit quality (19)
- Earnings management (18)
-
- China (17)
- Voluntary disclosure (16)
- Financial statements (15)
- Finance (13)
- Tax avoidance (13)
- Management forecasts (11)
- Disclosure (10)
- Singapore (10)
- Fraud (9)
- IFRS (9)
- Information asymmetry (9)
- Valuation (9)
- Auditing (8)
- Corporate finance (8)
- Financial reporting quality (8)
- Information environment (8)
- Institutional investors (8)
- Earnings quality (7)
- Executive compensation (7)
- Financial reporting (7)
- Johnson & Wales University (7)
- Risk (7)
- Corporate social responsibility (6)
- Earnings guidance (6)
- Innovation (6)
- Publication Year
- Publication
-
- Research Collection School Of Accountancy (353)
- Journal of Actuarial Practice (1993–2006) (176)
- International Journal for Business Education (82)
- Accounting Faculty Publications (54)
- Department of Accounting and Finance Faculty Scholarship and Creative Works (36)
-
- Jurnal Akuntansi dan Keuangan Indonesia (31)
- Faculty Articles (14)
- WCBT Faculty Publications (13)
- Honors Theses (12)
- Student Works (2000-2009) (9)
- CMC Senior Theses (8)
- Dissertations, Theses, and Projects (8)
- Student Works (2020-2029) (8)
- Dissertations, Theses, and Capstone Projects (7)
- Graduate Theses and Dissertations (7)
- University of South Florida (USF) M3 Publishing (7)
- International Journal of Business and Technology (6)
- MBA Faculty Conference Papers & Journal Articles (6)
- Southern University College of Business E-Journal (6)
- Finance Undergraduate Honors Theses (5)
- Bullion (4)
- Honors College Theses (4)
- Honors Theses and Capstones (4)
- Research Collection School of Accountancy (4)
- Williams Honors College, Honors Research Projects (4)
- Accounting Undergraduate Honors Theses (3)
- All Faculty Scholarship for the College of Business (3)
- Business Publications (3)
- Business Review (3)
- Dissertations and Theses Collection (Open Access) (3)
- Publication Type
Articles 901 - 930 of 970
Full-Text Articles in Accounting
No. 112 1988 November
International Journal for Business Education
SIEC Historical Documents
No. 111 1988 April
International Journal for Business Education
SIEC Historical Documents
No. 110 November 1987
International Journal for Business Education
SIEC Historical Documents
Company Resistance To Complex Fasb Statements: The Case Of Sfas 33, Kenneth Yale Rosenzweig
Company Resistance To Complex Fasb Statements: The Case Of Sfas 33, Kenneth Yale Rosenzweig
Accounting Faculty Publications
Over the past fifteen years, the Financial Accounting Standards Board (FASB) has issued numerous pronouncements designed to narrow the differences in accounting practice and thereby increase the usefulness of financial statements by making them more comparable among different enterprises. Though questions have often been raised over the years about the complex and prescriptive nature of these pronouncements, Statement of Financial Accounting Standards No. 33, “Financial Reporting and Changing Prices” (SFAS 33), has perhaps been the most controversial. The above statement required subject companies to generate and publish information that was radically different from that produced in accordance with conventional financial …
No. 109 1987 April
International Journal for Business Education
SIEC Historical Documents
No. 108 1986 November
International Journal for Business Education
SIEC Historical Documents
User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti
User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti
Accounting Faculty Publications
In contrast to early bookkeeping systems whose only role was to assist the resident owners, financial reporting today serves to protect various nonresident parties with interests in the enterprise, such as absentee shareholders. It provides them with information useful for monitoring the operations of the enterprise and for making decisions concerning it.
The Financial Accounting Standards Board (FASB) formalized this concept of usefulness when it stated:
- Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. The information should be comprehensible to those who …
No. 106 1985 November
International Journal for Business Education
SIEC Historical Documents
Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig
Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig
Accounting Faculty Publications
How is price-adjusted information required by FAS 33, “Financial Reporting and Changing Prices,” being used for management decision-making purposes? I mailed a questionnaire survey to the controllers of all companies in the FASB's Statement 33 bank to find out the answers and to examine the company characteristics associated with such use. The questionnaire was designed to find out the extent of use and reporting of FAS 33 information for internal company purposes such as management decision making and the factors that might be associated with that use and reporting.
The controllers were asked about the extent of internal use and …
No. 104 1984 November
International Journal for Business Education
SIEC Historical Documents
No. 103 1984 April
International Journal for Business Education
SIEC Historical Documents
Some Simpler Methods Of Accounting For The Effects Of Changing Prices, Surendra P. Agrawal, Kenneth Yale Rosenzweig
Some Simpler Methods Of Accounting For The Effects Of Changing Prices, Surendra P. Agrawal, Kenneth Yale Rosenzweig
Accounting Faculty Publications
The complexities of accounting for the effects of changing prices on financial statements could be lessened with the use of simpler accounting methods. Because of existing complexities, even industrialized countries require only their larger business entities to provide inflation-adjusted information. Such information is prepared by making numerous adjustments to the traditional, historical cost-based data. For example, in the United Kingdom, inflation-adjusted income is calculated in two stages: operating profit and profit attributable to shareholders. These calculations are based on the concept of value to the business and require complicated adjustments with respect to cost of goods sold, depreciation, monetary working …
No. 101 1983 April
International Journal for Business Education
SIEC Historical Documents
No. 100 1982 November
International Journal for Business Education
SIEC Historical Documents
No. 98 1981 November
International Journal for Business Education
SIEC Historical Documents
No. 97 1981 April
International Journal for Business Education
SIEC Historical Documents
No. 96 1980 November
International Journal for Business Education
SIEC Historical Documents
No. 95 1980 April
International Journal for Business Education
SIEC Historical Documents
No. 94 1979 November
International Journal for Business Education
SIEC Historical Documents
No. 92 1978 November
International Journal for Business Education
SIEC Historical Documents
No. 90 1977 November
International Journal for Business Education
SIEC Historical Documents
No. 89 1977 April
International Journal for Business Education
SIEC Historical Documents
No. 88 1976 November
International Journal for Business Education
SIEC Historical Documents
No. 87 1976 April
International Journal for Business Education
SIEC Historical Documents
No. 85 1975 April
International Journal for Business Education
SIEC Historical Documents
An Empirical Study Of Selected Causes And Effects Of Semirigid Prices In The Petroleum Refining Industry With Emphasis On The Period 1963 Through 1972, Robert Eugene Feller
An Empirical Study Of Selected Causes And Effects Of Semirigid Prices In The Petroleum Refining Industry With Emphasis On The Period 1963 Through 1972, Robert Eugene Feller
Graduate Theses and Dissertations
The premise of this study is that certain policies within and without the petroleum industry have interacted to produce semirigid industry prices. One effect of this price rigidity is the inflexibility that is passed on to costs whenever the traditional joint-cost-accounting allocation (based on relative market value) is used in conjunction with these prices.
In studying the problem, activities and policies which combined to cause artificial price restraints in the petroleum-refining industry from 1963 to 1972 were reviewed. The accounting and economic implications and the effect on refinery investment of the resulting semirigid prices were investigated.
Published wholesale gasoline prices …
No. 84 1974 November
International Journal for Business Education
SIEC Historical Documents
No. 83 1974 November
International Journal for Business Education
SIEC Historical Documents
No. 82 1973 November
International Journal for Business Education
SIEC Historical Documents
No. 81 1973 April
International Journal for Business Education
SIEC Historical Documents