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Full-Text Articles in Accounting
Having It All - Fact Of Fiction?: The Effects Of Marriage And Motherhood On The Career Patterns And Earnings Of Women Accountants, Holly R. Mahan
Having It All - Fact Of Fiction?: The Effects Of Marriage And Motherhood On The Career Patterns And Earnings Of Women Accountants, Holly R. Mahan
Presidential Scholars Theses (1990 – 2006)
This study evaluates the effects of marriage and children on the earnings and career patterns of women accountants. Data was obtained from 116 questionnaires completed by women accountants who were employees of a large public accounting firm. The analysis suggests that neither marriage nor children have an effect on current salary levels while having children appears to have a negative effect on average annual salary growth. Having tenure with the firm and possessing a master's degree are positively related to earnings levels. The data also indicate that more rapid promotions within the firm lead to higher average salary growth rates …
Asset Impairment: A Comparison Of Recognition Criteria, Tanya S. Chapman
Asset Impairment: A Comparison Of Recognition Criteria, Tanya S. Chapman
Presidential Scholars Theses (1990 – 2006)
In December of 1990, the Financial Accounting Standards Board (FASB) issued a Discussion Memorandum (DM) entitled Accounting for the Impairment of Long-Lived Assets and Identifiable Intangibles. This DM was the direct result of pressure from other accounting bodies. The Accounting Standards Executive Committee (AcSEC) of the AICPA, the Emerging Issues Task Force (EITF) of the FASB, the Financial Accounting Standards Advisory Council (FASAC), the Financial Executives Institute (FEI), and the National Association of Accountants (NAA) all examined the issue of asset impairment prior to the FASB's study of the issue. After several recommendations by the FASAC, the FASB added impairment …