Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (186)
- Corporate Finance (47)
- Business Administration, Management, and Operations (45)
- Finance and Financial Management (45)
- Social and Behavioral Sciences (39)
-
- Economics (30)
- Arts and Humanities (25)
- Library and Information Science (19)
- Physical Sciences and Mathematics (19)
- Computer Sciences (18)
- Architecture (17)
- Art and Design (17)
- Business Law, Public Responsibility, and Ethics (17)
- Chemistry (17)
- Communication (17)
- Communication Technology and New Media (17)
- English Language and Literature (17)
- Graphic Design (17)
- Graphics and Human Computer Interfaces (17)
- Modern Languages (17)
- Public Economics (17)
- Software Engineering (17)
- Systems Architecture (17)
- International Business (10)
- Advertising and Promotion Management (9)
- E-Commerce (9)
- Education (7)
- Entrepreneurial and Small Business Operations (7)
- Institution
-
- University of Mississippi (222)
- Selected Works (51)
- SelectedWorks (39)
- Singapore Management University (23)
- Marquette University (9)
-
- San Jose State University (7)
- Kennesaw State University (6)
- Louisiana State University (4)
- Montclair State University (4)
- California Polytechnic State University, San Luis Obispo (3)
- Louisiana Tech University (3)
- Morehead State University (3)
- Pace University (3)
- Sacred Heart University (3)
- University of Connecticut (3)
- University of Richmond (3)
- University of Texas at Arlington (3)
- Walden University (3)
- Andrews University (2)
- Butler University (2)
- Central Washington University (2)
- Chicago-Kent College of Law (2)
- Georgia College (2)
- Illinois Wesleyan University (2)
- Liberty University (2)
- Marshall University (2)
- Syracuse University (2)
- Technological University Dublin (2)
- University of Dayton (2)
- Virginia Commonwealth University (2)
- Keyword
-
- Auditing -- Standards -- United States (21)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (18)
- Manuals (18)
- Accounting (16)
- Architecture Arts and Humanities Business Education Engineering Law Life Sciences Medicine and Health Sciences Physical Sciences and Mathematics Social and Behavioral Sciences (16)
-
- Financial statements -- Standards -- United States (16)
- Etc (15)
- Auditing (13)
- Accounting -- Periodicals; Tax planning -- Periodicals (12)
- Corporate governance (8)
- Refereed Articles (8)
- American Institute of Certified Public Accountants (7)
- Accounting standards (5)
- Banking (5)
- Finance (5)
- BANK (4)
- Budget (4)
- Business Ethics (4)
- Equity valuation (4)
- Etc; Disclosure in accounting -- Handbooks (4)
- Ethics (4)
- Financial reporting (4)
- Law (4)
- Management (4)
- Tax (4)
- Accountants -- Professional ethics (3)
- Budgeting (3)
- Cluster analysis (3)
- Corporate Governance (3)
- Corporate management (3)
- Publication
-
- Exposure Drafts, Comment Letters, and Statements of Position (58)
- Industry Guides (AAGs), Risk Alerts, and Checklists (44)
- Association Sections, Divisions, Boards, Teams (25)
- Accounting Historians Journal (24)
- Philadelphia University, Jordan (21)
-
- Newsletters (20)
- Accounting Historians Notebook (17)
- Research Collection School Of Accountancy (16)
- Guides, Handbooks and Manuals (14)
- Shyam Sunder (14)
- VIJAYA KRUSHNA VARMA Mr (10)
- AICPA Professional Standards (9)
- Accounting Faculty Research and Publications (9)
- James Routledge (9)
- Faculty Publications (7)
- Faculty Articles (6)
- Knowledge@SMU (5)
- Statements on Auditing Standards (5)
- Accounting Faculty Publications (4)
- Department of Accounting and Finance Faculty Scholarship and Creative Works (4)
- Accounting (3)
- Accounting Dissertations (3)
- Annette M. Nellen (3)
- Doctoral Dissertations (3)
- Graham Bowrey (3)
- Honors Scholar Theses (3)
- Honors Theses (3)
- Leon Zolotoy (3)
- Pamela Kent (3)
- Patrick Flanagan (3)
- Publication Type
Articles 421 - 435 of 435
Full-Text Articles in Accounting
Accounting Conservatism In International Financial Reporting Standards And U.S. Generally Accepted Accounting Principles, Hang Minh Pham
Accounting Conservatism In International Financial Reporting Standards And U.S. Generally Accepted Accounting Principles, Hang Minh Pham
Inquiry: The University of Arkansas Undergraduate Research Journal
During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world. Today, over 100 countries have adopted International Financial Reporting Standards (IFRS) as their primary accounting system. The European Union required the use of IFRS in 2005. In the U.S., the Securities and Exchange Commission is considering the adoption of IFRS in 2014. IFRS and U.S. Generally Accepted Accounting Principles (GAAP) are different in many …
An Examination Of The Use Of The Board Balanced Scorecard By Large Public Corporations, Qianhua Ling, Don Giacomino, Michael Browne, Michael D. Akers
An Examination Of The Use Of The Board Balanced Scorecard By Large Public Corporations, Qianhua Ling, Don Giacomino, Michael Browne, Michael D. Akers
Accounting Faculty Research and Publications
While the Balanced Scorecard (BSC) developed by Norton and Kaplan has gained global prominence as a management tool and there is qualitative accounting literature that discusses the benefits of the Board BSC, there is limited empirical evidence that examines the use of the Board BSC. We surveyed Chairs of large public companies to determine the extent to which they use the Board BSC and the reasons why. Our findings suggest that the Board BSC is currently not a widely used technique by Boards of Directors. We also found that the Sarbanes-Oxley Act of 2002 wasn't an influencing factor for those …
Exploring Accounting Fraud In The Subsidiary Environment, Carmelita J. Troy, Madeline Ann Domino, Steven P. Landry
Exploring Accounting Fraud In The Subsidiary Environment, Carmelita J. Troy, Madeline Ann Domino, Steven P. Landry
Faculty Publications
This research explores accounting fraud in the subsidiary environment. Utilizing institutional theory, we propose that the subsidiary environment provides an opportune setting and vehicle for individuals to commit accounting fraud. While a growing body of literature exists on accounting fraud, minimal work has focused on the role of the subsidiary in accounting fraud, as reported by the Securities and Exchange Commission (SEC). We sample companies for which the SEC has documented accounting fraud in their enforcement releases. We then analyze the related SEC documents to determine to what extent, if any, a subsidiary is involved in the accounting fraud. Our …
Managers' Forecast Guidance In Earnings Surprises Around Employee Stock Option Reissues, Jin Dong Park
Managers' Forecast Guidance In Earnings Surprises Around Employee Stock Option Reissues, Jin Dong Park
Accounting Dissertations
Option repricing, the practice of canceling underwater options and reissuing options with a lower exercise price, has often been considered an effective mechanism to restore the incentive effects of stock options. Since December 15, 1998, the effective date of FIN No.44, firms have initiated option exchange program as a new form of repricing. Under the new option exchange program, most firms cancel underwater options on a specified date and then reissue options at the first business day that is six months and one day later in order to avoid variable accounting for option repricing. I conjecture that this feature of …
Is There Predictive Value In The Words Managers Use? A Key Word Analysis Of The Annual Report's Management Discussion And Analysis., Gene Brooks Elrod
Is There Predictive Value In The Words Managers Use? A Key Word Analysis Of The Annual Report's Management Discussion And Analysis., Gene Brooks Elrod
Accounting Dissertations
This study examines whether managers use linguistic style (i.e. optimistic and pessimistic tone) in the Management Discussion and Analysis (MD&A) section of the annual report to the SEC, Form 10-K, to provide information about expected future firm performance to the investors and whether market prices (investors) respond to these disclosures. Textual analysis software, Diction 5.0, is used to measure optimistic and pessimistic tone of MD&A for the year 2002 for 423 manufacturing firms. Previous research similar to this study found evidence that managers use linguistic style or tone to reveal information to financial statement users through their textual releases in …
Is Sfas 142 A Good Opportunity For Firms To Manage Earnings?, Fu-Jen Hsiao
Is Sfas 142 A Good Opportunity For Firms To Manage Earnings?, Fu-Jen Hsiao
Accounting Dissertations
SFAS 142 eliminates the goodwill amortization and replaces it with an annual impairment test. This new accounting rule also provides the guidelines for firms to report their transition goodwill write-offs through a one-time below-the-line special item. After the one year transition period, any goodwill write-offs would be reported as operating expenses. This study analyzes the goodwill reporting behaviors in firms with in-process research and development (IPR&D firms) and examines whether IPR&D restated firms take advantage of this one-time below-the-line earnings management opportunity during the SFAS 142 transition period. In addition, this study examines the association between IPR&D firms' transition goodwill …
Innate And Discretionary Accruals Quality And Corporate Governance, Pamela Kent, James Routledge, Jenny Stewart
Innate And Discretionary Accruals Quality And Corporate Governance, Pamela Kent, James Routledge, Jenny Stewart
James Routledge
This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance characteristics. For discretionary accruals, we find use of a Big 4 audit firm and a larger audit committee as the primary governance mechanisms associated with higher accruals quality. For innate accruals quality, we find that higher quality is associated with an independent board of directors, a larger, more independent and more active audit committee, and use of a Big 4 audit firm. Our findings suggest a stronger …
Visualizing Cash Vs. Accrual Accounting, Pamela Rouse
Visualizing Cash Vs. Accrual Accounting, Pamela Rouse
Pamela J. Rouse
No abstract provided.
International Perception Of Corruption, Michael Akers, Bina Menon
International Perception Of Corruption, Michael Akers, Bina Menon
Michael D. Akers
No abstract provided.
Dispersion Of Beliefs, Stock Prices And The Earnings Surprise Measures-A Generalized Approach, Leon Zolotoy
Dispersion Of Beliefs, Stock Prices And The Earnings Surprise Measures-A Generalized Approach, Leon Zolotoy
Leon Zolotoy
In this paper we address the issue of modelling the relation between the stock prices and accounting earnings in the presence of potential divergence of opinions regarding the earnings data generating process. In our model the market's earnings expectation is defined as the weighted average of both the time-series and analysts' forecasts, with weights being estimated directly from stock returns. No assumptions are made on functional form of the earnings surprise-stock returns relation, which makes our model flexible enough to incorporate a variety of models discussed in the previous literature. The model is estimated semiparametrically following Hardle et al. [Annals …
Hiding "Bad" News On Fridays? Not Such A Good Idea!, Leon Zolotoy
Hiding "Bad" News On Fridays? Not Such A Good Idea!, Leon Zolotoy
Leon Zolotoy
Previous studies reported firms management to release more"bad" news on Fridays compared to the rest of weekdays, potentially exploiting investors limited attention. In this study we examine whether this strategy was detected by investors. Our key findings are as follows. First, consistent with previous studies, we find that over the last two decades firms consistently reported more "bad" news on Friday than during the rest of trading days. Second, we report a structural shift in the earnings-return relation with stock returns becoming more sensitive to the Friday negative earnings news compared to similar announcements released during the rest of the …
Earnings News And Market Risk: Is The Magnitude Of The Post-Earnings Announcement Drift Underestimated?, Leon Zolotoy
Earnings News And Market Risk: Is The Magnitude Of The Post-Earnings Announcement Drift Underestimated?, Leon Zolotoy
Leon Zolotoy
The post-earnings announcement drift is the tendency of cumulative abnormal re- turns to drift in the direction of earnings surprise for several weeks after the earnings news is released. We show that a standard approach of measuring abnormal returns by using pre-announcement estimates of market risk (betas) causes the magnitude of this phenomenon to be significantly underestimated. Our key findings are as follows. First, we find that stock beta tends to rise (fall) following the release of "bad" ("good") earnings news. Second, we find that by not taking into account post-announcement shifts in betas prior studies are likely to underestimate …
Eliminate Black Money, Vijaya Krushna Varma Mr
Eliminate Black Money, Vijaya Krushna Varma Mr
VIJAYA KRUSHNA VARMA Mr
Abstract: - We all know that black money is being generated by tax evasion through unreported/shadow/hidden accounts and also by corruption and fake currency. Tax evasion is being caused by the indirect result of high tax component on commodities and services, multiple taxes, complex tax structures, cumbersome accounting and auditing. In the present economic system, most of the money in circulation is in physical form (bills/notes). This physical money, in huge amounts, is being transferred from one hand to the other eluding all tax nets in transactions of commodities or goods and transforming into black money. The huge accumulation of …
Family Business, Board Dynamics And Firm Vaiue: Evidence From Iviaiaysia, Noor Afza Amran
Family Business, Board Dynamics And Firm Vaiue: Evidence From Iviaiaysia, Noor Afza Amran
Noor Afza Amran
No abstract provided.
Towards Self-Configurable Overlay Networks, Philadelphia University
Towards Self-Configurable Overlay Networks, Philadelphia University
Philadelphia University, Jordan
No abstract provided.