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2012

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Articles 241 - 270 of 432

Full-Text Articles in Accounting

Davis, Robert (Sc 300), Manuscripts & Folklife Archives Feb 2012

Davis, Robert (Sc 300), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 300. Account book, 1846-1847, of the estate of Robert Davis, a merchant at Bowling Green, Kentucky. Includes a list of notes and accounts due, and cash received from the sale of his goods and chattels, including slaves.

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Dinwiddie, William, 1787-1865 (Sc 297), Manuscripts & Folklife Archives Feb 2012

Dinwiddie, William, 1787-1865 (Sc 297), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 297. Account book of William Dinwiddie, a saddler and harness maker at Bowling Green, Kentucky. Also includes loose sheets of account records.

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Burnam, Tom L., 1830-1885 (Sc 299), Manuscripts & Folklife Archives Feb 2012

Burnam, Tom L., 1830-1885 (Sc 299), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 299. Book containing invoices, 1857-1858, rendered to Tom L. Burnam, a general merchant at Bowling Green, Kentucky.

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Coleman, James Pemberton, 1826-1888 (Sc 298), Manuscripts & Folklife Archives Feb 2012

Coleman, James Pemberton, 1826-1888 (Sc 298), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 298. Account book of James P. Pendleton, a grocer at Bowling Green, Kentucky. Also includes “List of cases in Police Court and my fees in same.”

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Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee Feb 2012

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Renick Account Books (Sc 296), Manuscripts & Folklife Archives Feb 2012

Renick Account Books (Sc 296), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 296. Account books, 1816-1821 and 1846-1885, of the Renick family, Smiths Grove, Kentucky, containing records of work done by a blacksmith for barter, with accounts noted in pounds and shillings; and of a general merchant, whose records include an estate appraisal; and miscellaneous notes.

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Analysis Of The Real Estate Investment Trust (Reit) Industry, Frederic Juillet Feb 2012

Analysis Of The Real Estate Investment Trust (Reit) Industry, Frederic Juillet

MBA Student Scholarship

In 2009, most REITs opted for the recapitalization of their balance sheets in order to respond to the recent global credit crisis, thus reducing their leverage and strengthening their financial statements (REIT, 2011b). In 2011, the REIT industry represented $54.3 billion in revenue and a profit of $7.8 billion. The industry annual growth expectation for the next 5 years (from 2011 to 2016) is 5.1% or $69.7 billion (IBISWorld, 2011b). The Hotel & Motel industry counted 14 REITs in the lodging/resort sector in the U.S. (REIT, 2011c) and represented 10.5% of the equity REIT Industry (IBISWorld, 2011b). The REIT structure …

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Gatewood & Chapline (Sc 294), Manuscripts & Folklife Archives Feb 2012

Gatewood & Chapline (Sc 294), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 294. Account book, 1806, of William Chapline and Williamson Gatewood, general merchants in Bowling Green, Warren County, Kentucky.

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Maxey, John (Sc 293), Manuscripts & Folklife Archives Feb 2012

Maxey, John (Sc 293), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 293. Account book, 1837-1848, of lumber accounts, and lists of employees’ work and pay, by wages and goods, in Bowling Green, Warren County, Kentucky.

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Account Book (Sc 291), Manuscripts & Folklife Archives Feb 2012

Account Book (Sc 291), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 291. Account book of a general merchant, probably of Bowling Green, Kentucky.

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Accounting Capstone Course Design: Using The Internet To Modernize A Graduate Accounting Capstone Course, Diane S. Bloom, Clemense Ehoff Jr. Feb 2012

Accounting Capstone Course Design: Using The Internet To Modernize A Graduate Accounting Capstone Course, Diane S. Bloom, Clemense Ehoff Jr.

All Faculty Scholarship for the College of Business

This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from the Internet. Benefits, drawbacks, and feedback from students who completed the updated course are presented as a basis for future study. The concepts and techniques presented in this analysis can easily be applied to capstone courses in other disciplines.

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Large Mutual Fund Families: Bigger May Not Always Be Better, Knowledge@Smu Feb 2012

Large Mutual Fund Families: Bigger May Not Always Be Better, Knowledge@Smu

Knowledge@SMU

Investments are vital to one’s financial freedom. But investment strategy is an art which not everybody can master. Those who are new to investing may see mutual funds as an easy tool to make money. It has been traditionally thought that larger mutual fund families tend to perform better than their smaller counterparts. Do they really?

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Does Eliminating The Form 20-F Reconciliation From Ifrs To U.S. Gaap Have Capital Market Consequences?, Yongtae Kim, Haidan Li, Siqi Li Feb 2012

Does Eliminating The Form 20-F Reconciliation From Ifrs To U.S. Gaap Have Capital Market Consequences?, Yongtae Kim, Haidan Li, Siqi Li

Accounting

This paper investigates the capital market consequences of the SEC's decision to eliminate the reconciliation requirement for cross-listed companies following International Financial Reporting Standards (IFRS). We find no evidence that the elimination has a negative impact on firms' market liquidity or probability of informed trading (PIN). We also find no evidence of a significant impact on cost of equity, analyst forecasts, institutional ownership, stock price efficiency and synchronicity. Moreover, IFRS users do not increase disclosure frequency nor supply the reconciliation voluntarily. Our results do not support the argument that eliminating the reconciliation results in information loss or greater information asymmetry. …

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Insider Trading In The United States, James H. Thompson Feb 2012

Insider Trading In The United States, James H. Thompson

All Faculty Scholarship for the College of Business

Insider trading is the buying or selling of a corporation's stock or other securities by an employee who has the potential to access non-public information about the company. Although most individuals associate insider trading with illegal activity, a majority of the trades are done legally. Illegal insider trading refers generally to buying or selling a security, in breach of a fiduciary duty or other relationship of trust and confidence, while in possession of material, nonpublic information about the security. This paper discusses disclosures, regulatory efforts, impact on investor confidence, relationship to ethics, and history of major court decisions regarding insider …

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The Foreign Corrupt Practices Act: An Examination Of Cases And Enforcement Actions, Michael D. Akers, Brittany Zeske Feb 2012

The Foreign Corrupt Practices Act: An Examination Of Cases And Enforcement Actions, Michael D. Akers, Brittany Zeske

Accounting Faculty Research and Publications

No abstract provided.

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Capital Market Consequences Of Managers' Voluntary Disclosure Styles, Holly I. Yang Feb 2012

Capital Market Consequences Of Managers' Voluntary Disclosure Styles, Holly I. Yang

Research Collection School Of Accountancy

This paper studies the capital market consequences of managers establishing an individual forecasting style. Using a manager-firm matched panel dataset, I examine whether and when manager-specific credibility matters. If managers' forecasting styles affect their perceived credibility, then the stock price reaction to forecast news should increase with managers' prior forecasting accuracy. Consistent with this prediction, I find that the stock price reaction to management forecast news is stronger when information uncertainty is high and when the manager has a history of issuing more accurate forecasts, indicating that individual managers benefit from establishing a personal disclosure reputation.

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Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa) Feb 2012

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Productivity Incentive At Work, Yee Loong Sum Feb 2012

Productivity Incentive At Work, Yee Loong Sum

Research Collection School Of Accountancy

On the issue of productivity incentives, Professor Sum Yee Loong from SMU School of Accounting provided some insights into the Production and Innovation Credit (PIC) scheme and how it can help SMEs offset the increase in the Dependency ratio ceilings (DRCs) announced in the recent Singapore Budget 2012.

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The Party's Over: The Role Of Earnings Guidance In Resolving Sentiment-Driven Overvaluation, Nicholas Seybert, Holly I. Yang Feb 2012

The Party's Over: The Role Of Earnings Guidance In Resolving Sentiment-Driven Overvaluation, Nicholas Seybert, Holly I. Yang

Research Collection School Of Accountancy

This paper shows that an important link between investor sentiment and firm over valuation is optimistic earnings expectations, and that management earnings guidance helps resolve sentiment-driven overvaluation. Using previously identified firm characteristics, we find that most of the negative returns to uncertain firms in months following high-sentiment periods fall within the three-day window around the issuance of management earnings guidance. Comparisons of guidance months to nonguidance months show that guidance issuance affects the magnitude and not just the daily distribution of negative returns. There is also some evidence of negative returns around earnings announcements for firms that previously issued guidance, …

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Jeffries & Myers (Sc 289), Manuscripts & Folklife Archives Jan 2012

Jeffries & Myers (Sc 289), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 289. Daybook, 1834-1840, of James Jeffries and Harvey Myers, leather dealers at Glasgow, Barren County, Kentucky. Also includes a booket of notes due labeled, “Jeffries & Bush, Note Book, Nov. 4th, 1837.”

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Mcreynolds Store (Sc 290), Manuscripts & Folklife Archives Jan 2012

Mcreynolds Store (Sc 290), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 290. Account book, 1883-1888, of a general store at Lewisburg, Logan County, Kentucky. Some pages have been used as a scrapbook and include clippings of poems and essays, and colored cards.

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Durham, James S. (Sc 288), Manuscripts & Folklife Archives Jan 2012

Durham, James S. (Sc 288), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 288. Account book, 1859-1868, of a general merchant at Saloma, Taylor County, Kentucky. Includes accounts of the sale of whiskey by the drink.

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Brown, John H., 1832-1866 (Sc 285), Manuscripts & Folklife Archives Jan 2012

Brown, John H., 1832-1866 (Sc 285), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 285. Account book, 1856-1862, of John H. Brown, a Kentucky-born druggist doing business in Cairo, Illinois. Includes accounts of customers designated “Dutch sausage maker”; “Irishman, Big, who stays with little Scotchman”;” Washwoman”; “Sore mouth gentleman at Mr. Hanes,” etc.

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Agenda. Auditing Standards Board, January 10-12, 2012, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2012

Agenda. Auditing Standards Board, January 10-12, 2012, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Auditing Standards Board (Asb) Meeting, January 10-12, 2012, San Juan, Puerto Rico (Final); Highlights (Asb) Meeting, January 10-12, 2012 (Final), American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2012

Auditing Standards Board (Asb) Meeting, January 10-12, 2012, San Juan, Puerto Rico (Final); Highlights (Asb) Meeting, January 10-12, 2012 (Final), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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The Harmonization Of Accounting Standards, Seth Sikkema Jan 2012

The Harmonization Of Accounting Standards, Seth Sikkema

Faculty Publications - College of Business

No abstract provided.

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Journal Of Public Budgeting, Accounting And Financial Management [Abstract], Mary Fischer, Treba Marsh Jan 2012

Journal Of Public Budgeting, Accounting And Financial Management [Abstract], Mary Fischer, Treba Marsh

Faculty Publications

No abstract provided.

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Accounting And Reporting Convergence [Abstract], Mary Fischer, Treba Marsh Jan 2012

Accounting And Reporting Convergence [Abstract], Mary Fischer, Treba Marsh

Faculty Publications

No abstract provided.

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Ethical And Environmental Disclosures: An Analysis Of The Oil And Gas Industry, Violet C. Rogers, Jack R. Ethridge, Treba Marsh, Jessica Lott Jan 2012

Ethical And Environmental Disclosures: An Analysis Of The Oil And Gas Industry, Violet C. Rogers, Jack R. Ethridge, Treba Marsh, Jessica Lott

Faculty Publications

This study investigates the similarities of ethical and environmental disclosures, as well as risk factors contained within annual reports for the reporting year 2009. The data were collected from Fortune 500 oil and gas company annual reports. Findings include: 1) an emphasis on environmental, financial, nonfinancial and ethical disclosures and 2) similar reported risks for all companies investigated. The findings illustrate that many of the studied oil and gas companies have similar disclosures but, on the other hand, are situation specific to particular company and location.

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We Are Not Publicly Traded And So The Rules Don't Apply Or Do They Should They?, Kelly Noe Jan 2012

We Are Not Publicly Traded And So The Rules Don't Apply Or Do They Should They?, Kelly Noe

Faculty Publications

This paper presents a case study of the accounting practices of a company that is privately held. The company follows Generally Accepted Accounting Principles (GAAP) but has some questionable transactions. The paper then follows up with a discussion of baby-GAAP and possible consequences of two different GAAP options.

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