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Articles 301 - 330 of 463
Full-Text Articles in Accounting
Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Standards For Accounting And Review Services 13, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Standards For Accounting And Review Services 13, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Committees
No abstract provided.
Compilation Of Pro Forma Financial Information; Statement On Standards For Accounting And Review Services 14, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation Of Pro Forma Financial Information; Statement On Standards For Accounting And Review Services 14, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Committees
No abstract provided.
2005-2006 Prentice Hall Accounting Faculty Directory, James R. Hasselback
2005-2006 Prentice Hall Accounting Faculty Directory, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Mentoring Program Guidelines, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee
Mentoring Program Guidelines, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee
Individual and Corporate Publications
No abstract provided.
Are Entrepreneurs Born Or Made? Views Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, Anne M. Traynor, David A. Wood
Are Entrepreneurs Born Or Made? Views Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, Anne M. Traynor, David A. Wood
Faculty Publications
What characteristics do entrepreneurs believe make them successful? We interview entrepreneurs and venture capitalists (VCs) to determine traits that each of these groups perceive as necessary for entrepreneurial success. We show that entrepreneurs cite traits inherent to their nature (for example, hard working, persistent, risk-taker) significantly more than VCs. We also test to see if entrepreneurs are able to identify factors that VCs consider most important for the funding decision. We find that entrepreneurs who do not have previous VC funding experience differ significantly from VCs in what factors are important for VC funding; whereas, entrepreneurs with previous VC funding …
Tax Practice Guides And Checklists 2005, American Institute Of Certified Public Accountants. Tax Division
Tax Practice Guides And Checklists 2005, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Communications Plan: 360 Degree View Of Financial Literacy, American Institute Of Certified Public Accountants. Communications Team
Communications Plan: 360 Degree View Of Financial Literacy, American Institute Of Certified Public Accountants. Communications Team
Guides, Handbooks and Manuals
No abstract provided.
Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133 (With Cd-Rom Practice Aids Included), Venita M. Wood, Maryann Kasica
Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133 (With Cd-Rom Practice Aids Included), Venita M. Wood, Maryann Kasica
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Peer Review Program Manual : For Peer Reviews Commenced Prior To January 1, 2005;Peer Review Program Manual : For Peer Reviews Commenced Prior To January 1, 2005, American Institute Of Certified Public Accountants. Peer Review Board
Aicpa Peer Review Program Manual : For Peer Reviews Commenced Prior To January 1, 2005;Peer Review Program Manual : For Peer Reviews Commenced Prior To January 1, 2005, American Institute Of Certified Public Accountants. Peer Review Board
Guides, Handbooks and Manuals
No abstract provided.
Illustrative Disclosures On Derivative Loan Commitments, American Institute Of Certified Public Accountants. Derivative Loan Commitments Task Force
Illustrative Disclosures On Derivative Loan Commitments, American Institute Of Certified Public Accountants. Derivative Loan Commitments Task Force
Guides, Handbooks and Manuals
No abstract provided.
360 Degrees Of Financial Literacy, American Institute Of Certified Public Accountants (Aicpa)
360 Degrees Of Financial Literacy, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
360 Degrees Of Financial Literacy, Cpas Helping Americans Build A Better Financial Future, American Institute Of Certified Public Accountants (Aicpa)
360 Degrees Of Financial Literacy, Cpas Helping Americans Build A Better Financial Future, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
360 Degrees Of Financial Literacy, American Institute Of Certified Public Accountants (Aicpa)
360 Degrees Of Financial Literacy, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accountant's Business Manual, 2005, Volume 2, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Business Manual, 2005, Volume 2, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accountant's Business Manual, 2005, Volume 1, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Business Manual, 2005, Volume 1, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Selecting The Right Structure For Your Business. (Brochure), American Institute Of Certified Public Accountants (Aicpa)
Selecting The Right Structure For Your Business. (Brochure), American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Statutory Framework For Reporting Significant Deficiences In Internal Control To Insurance Regulators., American Institute Of Certified Public Accountants (Aicpa)
Statutory Framework For Reporting Significant Deficiences In Internal Control To Insurance Regulators., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Forensic Services, Audits And Corporate Governance: Bridging The Gap--Final Report., American Institute Of Certified Public Accountants. Forensic And Litigation Services Committee.
Forensic Services, Audits And Corporate Governance: Bridging The Gap--Final Report., American Institute Of Certified Public Accountants. Forensic And Litigation Services Committee.
Guides, Handbooks and Manuals
No abstract provided.
Developments In Management Accounting: Financial Performance Measurement, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)
Developments In Management Accounting: Financial Performance Measurement, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Tax Planning Strategies For Retirement, William R. Bischoff
Adviser's Guide To Tax Planning Strategies For Retirement, William R. Bischoff
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Tax, Health Care And Legal Issues For Aging Clients, Ezra Huber
Adviser's Guide To Tax, Health Care And Legal Issues For Aging Clients, Ezra Huber
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Health Savings Accounts, Gary S. Lesser, Christine L. Keller, Susan D. Diehl
Adviser's Guide To Health Savings Accounts, Gary S. Lesser, Christine L. Keller, Susan D. Diehl
Guides, Handbooks and Manuals
No abstract provided.
Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Audits - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants
Government Auditing Standards And Circular A-133 Audits - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Domestic And Foreign Earnings, Stock Return Variability, And The Impact Of Investor Sophistication, Dan Segal, Jeffrey L. Callen, Ole-Kristian Hope
Domestic And Foreign Earnings, Stock Return Variability, And The Impact Of Investor Sophistication, Dan Segal, Jeffrey L. Callen, Ole-Kristian Hope
Research Collection School Of Accountancy
We examine the importance of foreign earnings relative to domestic earnings for a sample of U.S. multinationals using variance decomposition. Our methodology represents an alternative and complementary approach over the prior literature, which is based on traditional regressions and earnings response coefficients. We document that domestic earnings are more important in explaining the variance of unexpected returns than are foreign earnings and that the relative importance of domestic earnings is a decreasing function of investor sophistication. Last, we classify institutional investors as either short- or long-term oriented following Bushee [1998]. We find that the variance contribution of foreign earnings increases …
Equity Incentives And Earnings Management, Qiang Cheng, Terry Warfield
Equity Incentives And Earnings Management, Qiang Cheng, Terry Warfield
Research Collection School Of Accountancy
This paper examines the link between managers' equity incentives—arising from stock-based compensation and stock ownership—and earnings management. We hypothesize that managers with high equity incentives are more likely to sell shares in the future and this motivates these managers to engage in earnings management to increase the value of the shares to be sold. Using stock-based compensation and stock ownership data over the 1993–2000 time period, we document that managers with high equity incentives sell more shares in subsequent periods. As expected, we find that managers with high equity incentives are more likely to report earnings that meet or just …
The Role Of Analysts’ Forecasts In Accounting-Based Valuation: A Critical Evaluation, Qiang Cheng
The Role Of Analysts’ Forecasts In Accounting-Based Valuation: A Critical Evaluation, Qiang Cheng
Research Collection School Of Accountancy
This paper critically evaluates the use of analysts forecasts in accounting-based valuation. Specifically, I assess the usefulness and the limitation of analysts forecasts in predicting future earnings and in explaining the market-to-book ratio, in light of a comprehensive set of 22 explicit information items, including: economic rent proxies, conservative accounting proxies, earnings quality signals, transitory earnings proxies, industry characteristics, and risk and growth proxies. While analysts forecasts capture 45–83% of the information from these sources depending on model specifications, they do not appear to fully incorporate certain information items. In particular, proxies for conservative accounting and transitory earnings are incrementally …
Intellectual Capital Performance And Cash-Based Incentive Payments: Impact Of Remuneration Committee And Corporate Governance Features, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh, Alistair Brown
Intellectual Capital Performance And Cash-Based Incentive Payments: Impact Of Remuneration Committee And Corporate Governance Features, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh, Alistair Brown
Research Collection School Of Accountancy
No abstract provided.
Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh
Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh
Research Collection School Of Accountancy
No abstract provided.