Open Access. Powered by Scholars. Published by Universities.®
- Keyword
Articles 1 - 3 of 3
Full-Text Articles in Accounting
Corporate Governance A Comparative Analysis In India And The Us, Pallak Bhandari
Corporate Governance A Comparative Analysis In India And The Us, Pallak Bhandari
Honors Projects in Accounting
My senior capstone project focuses on the importance of transparency and monitoring within corporate governance, especially in India and the US. To understand corporate governance, I studied the different theories and models of corporate governance as well as sustainability reporting. This research discusses the legal and regulatory environment within India and the US, and through a comprehensive study of the regulatory bodies within the two countries, I determined the best practices of corporate governance. I conducted a comparative analysis across India and the US with focus on 13 elements: insider trading, disclosure and certification of financial statements, remuneration disclosure, code …
Do Some Stakeholders In Publicly Traded Firms Benefit At The Expense Of Others As A Result Of Corporate Inversions?, Ryan Hitchcock
Do Some Stakeholders In Publicly Traded Firms Benefit At The Expense Of Others As A Result Of Corporate Inversions?, Ryan Hitchcock
Honors Projects in Accounting
This report examines corporate inversions to determine whether this practice benefits the majority of stakeholders or merely a select few. A sample of firms previously incorporated in the United States that have since undergone inversions is examined to answer this question. Annual stock price returns, stock price volatility, and earnings per share changes from the sample of inversion firms are the main sources of data examined. These results are compared to the S&P 500 and peer firms to determine whether the changes can be attributed to the inversions, or are merely a result of general economic conditions. Supporting topics addressed …
A Tale Of Two Standards: An Exploration Of Us Gaap And Ifrs, Allyson Lagasse
A Tale Of Two Standards: An Exploration Of Us Gaap And Ifrs, Allyson Lagasse
Honors Projects in Accounting
The research in this paper has two objectives. Beginning with an examination of the historical development of how financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States is currently a responsibility of the Financial Accounting Standards Board, while many countries abroad utilize International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the historical development of each of the two boards and the sets of standards they maintain, the paper continues …