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Articles 421 - 431 of 431
Full-Text Articles in Accounting
Comparing Historical And Implied Volatility For A Silver Electronically Traded Fund Between Months Of High And Low Returns, Jacob G. Downey
Comparing Historical And Implied Volatility For A Silver Electronically Traded Fund Between Months Of High And Low Returns, Jacob G. Downey
Honors Theses
Silver as a commodity is used in many different industrial applications as well as in jewelry. Silver is five times scarcer than gold (Stamey, Class Notes, 2011) is at this point and is becoming more and more popular with investors. Many investors instead of buying physical silver have looked to invest in the Silver ETF. An ETF is an Exchange Traded Fund, and is a way to trade a commodity like a stock. A price varies in proportion to the commodity, so as Silver moves so does SLV (Silver ETF). In this paper, the Silver ETE chosen was iShares Silver …
The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung
The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung
Honors Theses
The Securities and Exchange Commission (SEC) has been working with the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) in converging United States Generally Accepted Accounting Principles (US GAAP) with International Financial Reporting Standards (IFRS). The US is one of the last large economic powers in the world remaining that has yet to start reporting using IFRS. The business environment is not the only group that is facing great obstacles with this change; universities will also be facing difficulties as they try to properly prepare students for their future careers. Accounting students will obviously be affected, …
U.S. Progress Toward Ifrs, Whitney Hucks
U.S. Progress Toward Ifrs, Whitney Hucks
Honors Theses
There has been much discussion about the FASB and the IASB and their joint efforts to create a new set of accounting standards. There is also much debate over which set of accounting standards, U.S. GAAP or IFRS works best for corporations in the U.S. and for financial accounting purposes. The following is a discussion of the pertinent and relevant points made by those who are for IFRS, those who are for GAAP, and those who are for a mixture of the two sets of standards. These arguments all tend to fall under one of the following umbrellas: ignore IFRS, …
The Smartest "Guise" In The Room: Why America Is Doomed To Repeat An Enron-Like Scandal, Shayne Reddington
The Smartest "Guise" In The Room: Why America Is Doomed To Repeat An Enron-Like Scandal, Shayne Reddington
Honors Theses
There is no question that Enron has brought change to the landscape surrounding business practices both domestically and globally. After the Emon Scandal occurred, Congress passed a very controversial and groundbreaking legislative act known as the Sarbanes-Oxley Act as a means of stopping the conditions that made this widespread scandal possible. There are several reasons why another Emon-type Scandal is prone to repeat itself in the near future. One of the reasons is that Sarbanes-Oxley is not the perfect bill. Although the controversial Sarbanes-Oxley is a valiant effort to reform the environment that fostered Enron, there are major gaps and …
Harley-Davidson, Inc.: A Strategic Audit, Sheila Lenz
Harley-Davidson, Inc.: A Strategic Audit, Sheila Lenz
Honors Theses
Thesis presents a strategic audit to assess the strategy of Harley-Davidson, Inc. Includes financial information, risks and strategies, and marketing information.
Defined Benefit Vs. Defined Contribution Plans: Only 45 Years To Retirement: What A Recent College Graduate Needs To Know, Lauren Mouse
Defined Benefit Vs. Defined Contribution Plans: Only 45 Years To Retirement: What A Recent College Graduate Needs To Know, Lauren Mouse
Honors Theses
This paper defines and explains the terms essential for understanding retirement planning. It then describes the types of plans involved, defined benefit and defined contribution plans, and discusses the debate surrounding the privatization of Social Security. This paper provides statistics and facts about each of these options to better prepare a person in his or her 20s who is about to graduate from college and enter a career. Finally, the paper supplies tips on what a young person can do now to ensure a financially stable life upon retiring.
Enron Vs. General Electric: Is Earnings Management Worth The Risk?, Brett Robertson
Enron Vs. General Electric: Is Earnings Management Worth The Risk?, Brett Robertson
Honors Theses
The main objective of this paper is to provide a review on why companies use earnings management and the benefits and consequences as a result. There is a large grey area between aggressive accounting and outright fraud and this paper focuses on narrowing down that area so companies know when to stop. General Electric is an example of a company that used earnings management to its advantage because they used it cautiously. However, there is the other side where earnings management started off small and ended up spiraling out of control like with Enron. This paper will examine both how …
Unrelated Business Income Taxes: What The Federal Courts Have Said, Barry Long
Unrelated Business Income Taxes: What The Federal Courts Have Said, Barry Long
Honors Theses
Several issues impact the management of accounting for large not-for-profit organizations that would not arise normally in a regular for-profit corporation. These issues vary widely from how much annual salary the executives rightfully deserve as compensation to the way the organization raises funds for its day-to-day activities. Slightly less common, but still very important, is the issue of taxes. Yes, not-for-profit corporations have to pay taxes, but only on certain forms of revenue. In many instances, large not-for-profit corporations operate similar to a for-profit firm. The money not-for-profits have to pay tax on falls under the Internal Revenue Code sections …
Running Out Of Options: An Investigation Of Stock-Based Compensation, Mark A. Powell
Running Out Of Options: An Investigation Of Stock-Based Compensation, Mark A. Powell
Honors Theses
One of the most heated debates witnessed by the accounting industry was rekindled at the dawn of the new millennium, a resurgence of an issue discussed from the early 1990s. Brought to new light, in part by the corporate debacles of Enron and WorldCom (among others), the concern of expensing employee stock options has taken a forefront in the halls of the Financial Accounting Standards Board (FASB). Not only is the accounting profession facing a difficult polarization of ideas as to how to appropriately account for stock options, but Congress has also joined in the discussion and has threatened intervention …
The Effects Of Fasb Statement No. 121 On Financial Statements, Karen Courtade
The Effects Of Fasb Statement No. 121 On Financial Statements, Karen Courtade
Honors Theses
As managers contemplate the adoption of SFAS 121, Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed of, most will be considering the impact of these new requirements on their particular reporting situation. This effect is important to managers because whenever the Financial Accounting Standards Board (FASB) issues a new statement, financial statements need to be in compliance with Generally Accepted Accounting Principles (GAAP). New requirements also cause tax and auditing concerns, effects on financial statement users, and extra costs to companies involved. The FASB's intent in issuing SFAS 121 was to force more …
A Study Of The Utility And Validity Of Earnings Forecasts, Michael P. Howell
A Study Of The Utility And Validity Of Earnings Forecasts, Michael P. Howell
Honors Theses
According to William J. Casey, the past Chairman of the Securities and Exchange Commission, and recently appointed Under Secretary of State and Economic Affairs, forecasting should be the first and most important priority of all areas of management and public accounting. Only large institutional investment corporations have had access to such "useful" information when needed. Consequently, large investors are able to make more objective and intelligent investment decisions. A recent study determined that few investment corporations veritably have access to pertinent internal forecasting models. In fact, when interviewed, many executives claimed that even if they could procure such information, they …