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Articles 61 - 72 of 72
Full-Text Articles in Accounting
Ethics In Accounting: Sustainability As A Predictor Of Financial Statement Usefulness, Kyle L. Shipley
Ethics In Accounting: Sustainability As A Predictor Of Financial Statement Usefulness, Kyle L. Shipley
CMC Senior Theses
This paper examines the impact of ethics on financial statement usefulness in 120 publicly traded companies. Because ethics are difficult, if not impossible, to quantify, Corporate Social Responsibility ratings are used as a proxy. The potential implications of this study are vast, though the main idea is that investors would be able to make better financial decisions should the hypothesis come to fruition. Contrarily, investors will also be able to avoid potentially bad investments if they can ascertain certain companies that lack ethical values. In this paper, I will discuss several facets of corporate ethics such as creative accounting in …
The Effect Of Culture On The Implementation Of International Financial Reporting Standards, Mitchell A. Skotarczyk
The Effect Of Culture On The Implementation Of International Financial Reporting Standards, Mitchell A. Skotarczyk
CMC Senior Theses
As globalization increases at a blistering pace, more and more business entities continue to get involved in cross-border capital investments. A considerable cost can be applied to these types of transaction for the translation of financial statements prepared under dissimilar accounting guidelines into a comparable form. There exist a multiple number of accounting systems that create these dissimilarities, because accounting is a language of business that has been created by society to provide information as to the economic health of an entity. Similar to any other language, varying types of “accounting language” are used across different regions of the globe …
Market Value Vs Historical Cost Valuations Of Fixed Assets In The Context Of International Convergence, Alexander Y. Varga
Market Value Vs Historical Cost Valuations Of Fixed Assets In The Context Of International Convergence, Alexander Y. Varga
CMC Senior Theses
The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP. Primarily the discussion will be driven by the question: which standard should the FASB lobby for in its joint effort with the IASB to converge U.S. GAAP with IFRS? The paper will start by establishing that financial reporting, as it has evolved in the United States, was developed primarily to assist in the accountability relationships between management and both credit and equity investors. From there the paper will look at which standard is better suited to fulfill this goal and …
A Structural Analysis Of The European Monetary Union And Its Effect On Greece In Light Of The European Financial Crisis, Stephanie C. Ramos
A Structural Analysis Of The European Monetary Union And Its Effect On Greece In Light Of The European Financial Crisis, Stephanie C. Ramos
CMC Senior Theses
The intent of this paper is to analyze the structural composition of the European Monetary Union and its implications for the European Financial Crisis, specifically with respect to Greece. This analysis will be driven by a trend analysis of several economic variables from 1999-2010. These variables range from the four requirements set under the Maastricht criteria, competitiveness indicators, and relative European trade balances, to international investment position. A quantitative and empirical analysis of this data finds that the Greek crisis was a result of structural issues with the EMU and the Greek government. The ECB’s inability to enforce the Maastricht …
Ifrs: A Detailed Look At Progress In The United States, Johnny Ko
Ifrs: A Detailed Look At Progress In The United States, Johnny Ko
CMC Senior Theses
This paper will examine the history of international accounting that eventually led to the adoption of IFRS in the European Union. It will have an in depth analysis of IFRS and what it may mean for the United States should there be an adoption or a convergence. It will also comment on what needs to be considered in the convergence or adoption process.
The Role Of Fair Value Accounting In Bank Failures: 2001-2010, Jacob Edward Eugene Spring
The Role Of Fair Value Accounting In Bank Failures: 2001-2010, Jacob Edward Eugene Spring
CMC Senior Theses
Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value has exacerbated the severity of the recent financial crisis through asset devaluation and the forced sale of assets in an effort to meet capital requirements. This paper seeks to test if an entity’s exposure to fair value which includes assets available-for-sale, trading assets, and loans held-for-sale as a percent of total assets increases the probability of bank failure through …
Airline Bankruptcy: The Determining Factors Leading To An Airline's Decline, Jason Tolkin
Airline Bankruptcy: The Determining Factors Leading To An Airline's Decline, Jason Tolkin
CMC Senior Theses
The purpose of this study was to determine what the critical factors are to an airline’s financial turmoil, leading ultimately to a bankruptcy filing. Over the past decade, the airline industries’ performance has been dismal, leading to 20 bankruptcy filings. As competition increases, it is crucial for airlines to know which core business areas are essential to success. This paper identifies 8 specific industry metrics that are used to compare airlines, revealing where certain airlines falter and others shine. Some of these metrics are later applied to a case study examining Trans World Airlines (TWA) and American Airlines (AA), highlighting …
Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement, Henry Lyford
Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement, Henry Lyford
CMC Senior Theses
This study examines the relationship between executives and their independent auditor to see if there is a conflict of interest in their interaction. This study was motivated by the meltdowns, partially caused by fraudulent accounting, of many public companies in the late 1990s and early 2000s and the consequent passage of the Sarbanes-Oxley Act. This study examines the variables of audit fees, fees for other services, and auditor tenure to see if they are connected with the occurrence of an SEC-prompted restatement. The results show no significant correlation between amount of fees and the likelihood of an SEC-prompted restatement but …
An Examination Of The Government Accounting Standards Board, Christopher D. Jones
An Examination Of The Government Accounting Standards Board, Christopher D. Jones
CMC Senior Theses
This thesis examines the Government Accounting Standards Board by considering its history, current structure, and treatment of a current accounting standards debate. It then uses this examination to make recommendations as to reforms of the GASB and government accounting.
The Secondary Market For Gift Cards And The Role Of Corporate Bankruptcy Risk, Kaitlyn A. Desai
The Secondary Market For Gift Cards And The Role Of Corporate Bankruptcy Risk, Kaitlyn A. Desai
CMC Senior Theses
The website, Plastic Jungle, is taking advantage of the rapidly growing gift card phenomena by creating a secondary market that enables consumers to buy, sell, and exchange gift cards online at a discount. This paper examines the relationship between this secondary gift card market and the corporate bankruptcy risk of companies with gift cards listed on the market. When a company issues a gift card, the card is unsecured debt and the cardholder becomes an unsecured creditor to the company. This paper investigates whether the cardholder acts similarly to other unsecured creditors or as someone who is merely holding another …
How Users Actually Use Financial Statements: A New Tool For Research In Experimental Accounting, Kevin Burke
How Users Actually Use Financial Statements: A New Tool For Research In Experimental Accounting, Kevin Burke
CMC Senior Theses
This thesis presents a new methodology based on directly measuring user behavior and making decisions based on experimental results. I have built and tested a tool which will enable researchers to use the methodology to determine whether particular financial statement presentations are more beneficial than others. The tool records user movement on a computer screen with mouse tracking, which allows researchers to track user behavior in greater detail than ever before. The methodology was tested on a subject pool of non-professional financial analysts and junior professionals, who were presented with a company’s financial data in the current GAAP and a …
Transfer Pricing: Current Problems And Solutions, Ronald Wu
Transfer Pricing: Current Problems And Solutions, Ronald Wu
CMC Senior Theses
The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower …