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Articles 331 - 360 of 434
Full-Text Articles in Accounting
Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Managing Your Tax Season, Edward Mendlowitz
Managing Your Tax Season, Edward Mendlowitz
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Bill What You're Worth, David W. Cottle
Bill What You're Worth, David W. Cottle
Guides, Handbooks and Manuals
No abstract provided.
Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins
Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins
Guides, Handbooks and Manuals
No abstract provided.
Change Management For Finance And Accounting Professionals, Ronald Rael
Change Management For Finance And Accounting Professionals, Ronald Rael
Guides, Handbooks and Manuals
No abstract provided.
Controller As Business Manager, James Lindell
Controller As Business Manager, James Lindell
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Social Security: Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Adviser's Guide To Social Security: Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Guides, Handbooks and Manuals
No abstract provided.
تمويل المنافع والخدمات في المؤسسات المصرفية الإسلامية الأردنية, أحمد محمد الجيوسي, علي سليمان الشطي
تمويل المنافع والخدمات في المؤسسات المصرفية الإسلامية الأردنية, أحمد محمد الجيوسي, علي سليمان الشطي
Muthanna Journal of Administrative and Economics Sciences
يعتبر موضوع تمويل المنافع والخدمات واحدا من أهم أساليب التمويل المستحدثة على مستوى العمل المصرفي الإسلامي؛ وهو يعني: تمويل إجارة الخدمات لطالبيها – من عملاء المصارف والمؤسسات المالية الإسلامية - من خلال حصول المؤسسات على المنافع بأجرة حالية (حاضرة) ومن ثم إيصالها إلى المحتاجين إليها بأجرة مؤجلة أو مقسطة، مما يسهم في تحقيق احتياجات العملاء من تعليم أو طبابة أو سياحة وسفر، وإيجاد الحلول المناسبة لقضايا اجتماعية ملحة وضرورية من جهة، ويعمل على زيادة الاستثمار في هذه المجالات الحيوية من خلال زيادة طلب السوق على هذه الخدمات من جهة أخرى. ويرى الباحثان أن هذا الموضوع على درجة كبيرة من الأهمية …
Assignment Of Income At The Ivory Tower: Relaxing The Tax Treatment Of Services Donated To Charities By Their Employees, Mark J. Cowan
Assignment Of Income At The Ivory Tower: Relaxing The Tax Treatment Of Services Donated To Charities By Their Employees, Mark J. Cowan
Accountancy Faculty Publications and Presentations
When a faculty member donates time to a college or university by, for example, teaching a summer course for no compensation, the federal income tax treatment of the donation can take one of two forms. One possibility is that the donation will have no tax consequences. The faculty member realizes no income from the donation and gets no charitable deduction. A second possibility is that the faculty member will be required to recognize taxable income equal to the value of the services provided and then may (subject to certain limits) be allowed a charitable contribution deduction. In many cases, the …
Is The Decline In The Information Content Of Earnings Following Restatements Short-Lived?, Xia Chen, Qiang Cheng, Alvis K. Lo
Is The Decline In The Information Content Of Earnings Following Restatements Short-Lived?, Xia Chen, Qiang Cheng, Alvis K. Lo
Research Collection School Of Accountancy
Prior research finds that the decline in the information content of earnings after restatement announcements is short-lived and the earnings response coefficient (ERC) bounces back after three quarters. We re-examine this issue using a more recent and comprehensive sample of restatements. We find that material restatement firms experience a significant decrease in the ERC over a prolonged period—close to three years after restatement announcements. In contrast, other restatement firms experience a decline in the ERC for only one quarter. We further find that among material restatement firms, those that are subject to more credibility concerns and those that do not …
Stock Liquidity And The Pricing Of Earnings: A Comparison Of China’S Floating And Non-Floating Shares, Jiwei Wang, Kevin Chen, Hongqi Yuan
Stock Liquidity And The Pricing Of Earnings: A Comparison Of China’S Floating And Non-Floating Shares, Jiwei Wang, Kevin Chen, Hongqi Yuan
Research Collection School Of Accountancy
The reform to convert non-floating shares to floating in China provides a setting in which shares are subject to different liquidity constraint. We show that the severity of this constraint is inversely related to the extent to which earnings information is reflected in the share prices. Specifically, before the reform, the transfer prices of non-floating shares reflect much less earnings information than the market prices of floating shares. After the reform, however, both types of transfer reflect more earnings information, although the weights are still less than that found in the market prices. Thus, China's unique setting shows that share …
Media Coverage And Firm Valuation: Evidence From China, Jiwei Wang, Kangtao Ye
Media Coverage And Firm Valuation: Evidence From China, Jiwei Wang, Kangtao Ye
Research Collection School Of Accountancy
Drawing on both a managerial discipline perspective and an information intermediary perspective, we explore how media coverage of a firm’s controlling shareholder influences firm valuation in corporate China. Using 366 listed family firms in China from 2003 to 2006, we find that firms in which controlling shareholders receive more neutral media reports enjoy higher valuation, whereas negative media reports on controlling shareholders impose adverse effects on firm valuation. Interestingly, favorable media coverage of the controlling shareholders does not enhance firm value. Further analyses reveal that ownership structure and audit quality moderate the relationship between media coverage and firm valuation. Our …
Loan Loss Reserves, Regulatory Capital, And Bank Failures: Evidence From The Recent Economic Crisis, Tee Yong Jeffrey Ng, Sugata Roychowdhury
Loan Loss Reserves, Regulatory Capital, And Bank Failures: Evidence From The Recent Economic Crisis, Tee Yong Jeffrey Ng, Sugata Roychowdhury
Research Collection School Of Accountancy
Regulatory capital guidelines allow for loan loss reserves to be added back as capital. The evidence in this paper suggests that the influence of loan loss reserves added back as regulatory capital (hereafter referred to as “add-backs”) on bank risk cannot be explained by either economic principles underlying the notion of capital, or accounting principles underlying the recording of reserves. Specifically, we observe that in sharp contrast to the economic notion of capital as a buffer against bank failure risk, add-backs are positively associated with the risk of bank failure during the recent economic crisis. Further the positive association of …
Does More Corporate Governance Enhance Managerial Performance: Cfo Perceptions And The Role Of Mindfulness, John Joseph Williams, Alfred E. Seaman
Does More Corporate Governance Enhance Managerial Performance: Cfo Perceptions And The Role Of Mindfulness, John Joseph Williams, Alfred E. Seaman
Research Collection School Of Accountancy
No abstract provided.
Governing A Digital Business Ecosystem: Lessons From One.Motoring Portal, Gary Pan, See Liang Foo, Shongye Tan
Governing A Digital Business Ecosystem: Lessons From One.Motoring Portal, Gary Pan, See Liang Foo, Shongye Tan
Research Collection School Of Accountancy
While the IT innovation topic has gathered significant research interests, the existing discourse on IT innovation is centered on internal organizational processes such as IT capability development and organizational learning rather than IT innovation networks as the primary means for achieving superior enterprise performance. This is an important topic because a networked perspective of IT-enabled innovation is a critical dimension for the dynamics of collaborative innovation in today’s networked economy. In particular, the development and implementation of a digital business ecosystem (DBE); a specific type of business ecosystem defined as an IT-enabled business network of entities with differing interests bound …
Seeing Is Believing: Do Analysts Benefit From Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Seeing Is Believing: Do Analysts Benefit From Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Research Collection School Of Accountancy
Using the unique data of analysts’ site visits to Chinese listed companies, we examine whether and how analysts’ site visits help improve their forecast performance. We find that the forecast accuracy of analysts improves after they visit the target firms and this improvement still holds after controlling for the concurrent change in the forecast accuracy of analysts who do not conduct site visits. Such an improvement is more pronounced for firms with better corporate governance; for more experienced analysts; and for firms with higher earnings volatility. Moreover, the improvement of forecast accuracy is less pronounced when current site visits are …
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, I-Hwa Yang, Balakrishnan K., Li X.
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, I-Hwa Yang, Balakrishnan K., Li X.
Research Collection School Of Accountancy
No abstract provided.
Revisiting The Determinants Of Students' Performance In An Undergraduate Accountancy Degree Programme In Singapore, Poh Sun Seow, Gary Pan, Joanne Siok Wan Tay
Revisiting The Determinants Of Students' Performance In An Undergraduate Accountancy Degree Programme In Singapore, Poh Sun Seow, Gary Pan, Joanne Siok Wan Tay
Research Collection School Of Accountancy
The current study investigates the association of prior academic achievement, admission interview, critical thinking, mathematical aptitude and gender with successful academic performance in an undergraduate accountancy degree programme at a Singapore university. The purpose of revisiting the determinants of academic performance in the Singapore context is twofold. First, university accounting education in Singapore has changed greatly since Koh and Koh’s earlier study (1999); the current study examines if determinants previously identified as significant continue to be so in the new setting. Second, the study tests the usefulness of admission interview in identifying applicants who achieve subsequent academic success. Data on …
Coordinating The Processes Of Resource Enrichment And Capability Deployment: Lessons From It Implementation At A Medium-Sized Accounting Firm, Gary Pan, Sayyen Teoh, Poh Sun Seow
Coordinating The Processes Of Resource Enrichment And Capability Deployment: Lessons From It Implementation At A Medium-Sized Accounting Firm, Gary Pan, Sayyen Teoh, Poh Sun Seow
Research Collection School Of Accountancy
The purpose of this paper has been to address the research question of how are the processes of resource enrichment and capability deployment coordinated during information technology (IT) implementation at a small- and medium-sized accounting firm (SMAF)? Increasingly, organizations need to respond to a wide range of IT-based opportunities and pressures. The situation is no different in an accounting firm. Many accounting practitioners have advocated investment in IT to improve accounting firms’ productivity. To date, there are many instances of how IT has radically transformed the nature of accounting practice. Nevertheless, little is known about how IT capability is developed …
Does Corporate Governance Make Financial Reports Better, Or Just Better For Equity Investors?, Dan Segal, Benjamin Segal, Shai Levi
Does Corporate Governance Make Financial Reports Better, Or Just Better For Equity Investors?, Dan Segal, Benjamin Segal, Shai Levi
Research Collection School Of Accountancy
Financial reports should provide useful information to both shareholders and creditors, according to U.S. accounting principles. However, directors of corporations have fiduciary duties only toward equity holders, and those fiduciary duties normally do not extend to the interests of creditors. We examine whether this slant in corporate governance biases financial reports in favor of equity investors, and in particular leads to a downward bias in reported debt that can hurt creditors. We focus on firms’ decision to issue structured debt securities that are classified as equity in financial reports and can circumvent debt covenants. We find that when the local …
Do Managers Use Meeting Analyst Forecasts To Signal Private Information? Evidence From Patent Citations, Katherine Gunny, Tracey Chunqi Zhang
Do Managers Use Meeting Analyst Forecasts To Signal Private Information? Evidence From Patent Citations, Katherine Gunny, Tracey Chunqi Zhang
Research Collection School Of Accountancy
This study examines whether firms manage earnings to meet analyst forecasts to signal superior future performance. Prior research finds that firms use earnings management to just meet analyst forecasts and that these firms have a positive association with future performance (Bartov et al., 2002). There are two potential explanations for the positive association – signaling and attaining benefits that allow for better future performance (i.e., the real benefits explanation). Prior studies cannot provide evidence of signaling because they do not control for the real benefits explanation. Our research design enables us to control for the real benefits explanation because we …
Financial Reporting Opacity And Expected Crash Risk: Evidence From Implied Volatility Smirks, Jeong-Bon Kim, Liandong Zhang
Financial Reporting Opacity And Expected Crash Risk: Evidence From Implied Volatility Smirks, Jeong-Bon Kim, Liandong Zhang
Research Collection School Of Accountancy
The recent financial crisis has stimulated a renewed interest in understanding the determinants of stock price crash risk (i.e., left tail risk). Recent research shows that opaque financial reports enable managers to hide and accumulate bad news for extended periods. When the accumulated bad news reaches certain tipping point, it will be suddenly released to the market at once, resulting in an abrupt decline in stock price (i.e., a crash). This study extends this line of research by examining the impact of financial reporting opacity on perceived or expected crash risk. Prominent economists, such as Olivier Blanchard, argue that removing …
Beauty And Academic Career, Hai Lu, Yanju Liu, Kevin Veenstra
Beauty And Academic Career, Hai Lu, Yanju Liu, Kevin Veenstra
Research Collection School Of Accountancy
We examine the impact of beauty on the academic career success of tenure-track accounting professors at top business schools in America, and show that beauty plays a significant role. Specifically, after controlling for gender, ethnicity, publication history, work experience, and quality of alma mater, more attractive professors obtain better first school placements post-PhD and are granted tenure in a shorter period of time. Interestingly, there is no incremental benefit of attractiveness for the career progression from associate to full professor. These findings are consistent with our conjecture that when the signal of an individual’s potential is noisy, beauty becomes a …
Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, David A. Wood
Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, David A. Wood
Faculty Publications
No abstract provided.
Optimistic Reporting And Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?*, Theodore E. Christensen, Michael S. Drake, Jacob Thornock
Optimistic Reporting And Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?*, Theodore E. Christensen, Michael S. Drake, Jacob Thornock
Faculty Publications
When companies announce their quarterly results, along with their standard GAAP earnings number, managers sometimes choose to disclose an adjusted (pro forma) earnings figure that excludes one or more income statement line items from net income. While managers frequently argue that they exclude transitory items from GAAP income in an effort to better reflect core operating performance, regulators and critics of pro forma reporting contend that these exclusions can overstate operating results. In particular, the Securities and Exchange Commission (SEC) issued a warning that under certain circumstances, pro forma reporting “can mislead investors if it obscures GAAP results” (SEC 2001). …
The Role Of American Culture In The Convergence Process Of International And United States Financial Accounting Principles, Umarbek U. Rabbimov
The Role Of American Culture In The Convergence Process Of International And United States Financial Accounting Principles, Umarbek U. Rabbimov
Senior Honors Theses and Projects
The aim of this study is to analyze the role of American culture in the process of the International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles convergence.
Understanding Individual Tax Compliance: Advanced Deductions And Related Issues, Kevin E. Flynn, Phyllis Belak, Glenn S. Soltis
Understanding Individual Tax Compliance: Advanced Deductions And Related Issues, Kevin E. Flynn, Phyllis Belak, Glenn S. Soltis
Accounting Faculty Publications
We present a realistic, complex, flexible, classroom-friendly tax case study that is designed to be a late semester comprehensive assignment in a student’s federal income tax education. The assignment could be used as a template when teaching students how to prepare a federal individual income tax return using the actual forms and schedules prepared by the Internal Revenue Service (IRS). This case is relevant for two reasons: 1) it is contemporary in that it consists of the most recent tax year (2013), and 2) it is highly useful as it comprehensively examines concepts typically covered in the later chapters of …
Redefining Internal Audit Performance: Impact On Corporate Governance, Razimah Binti Abdullah
Redefining Internal Audit Performance: Impact On Corporate Governance, Razimah Binti Abdullah
Theses: Doctorates and Masters
One of the preventive measures to situations akin to world financial crises increasingly forwarded is effective internal audit function (IAF) (e.g., Imhoff, 2003; Mohamad & Muhamad Sori, 2011). Internal audit, a component of corporate governance, continues to evolve due to changes in business strategies and requirements placed on it by legislators. The roles of internal auditors and audit committees (ACs), the key personnel in IAFs, are changing to a more value-added approach as business strategies move towards corporate sustainability and organisational excellence. Suggestions forwarded to improve the performance or determining the quality of IAF include effective involvement of ACs in …
Developing A Framework For Sustainable Manufacturing Strategies Selection, Lanndon A. Ocampo, Eppie Estanislao–Clark
Developing A Framework For Sustainable Manufacturing Strategies Selection, Lanndon A. Ocampo, Eppie Estanislao–Clark
DLSU Business & Economics Review
Manufacturing organizations adopt sustainability manufacturing in their attempt to address the triple-bottomline (TBL): environmental stewardship, economic growth, and social well-being. This study was conducted in order to characterize the programs adopted by a manufacturing firm with respect to the TBL and in the end, recommend a framework that could be utilized by decision-makers in the firm as they start to pursue a more sustainable strategy. This paper utilized the case study of a prime multinational semiconductor firm that promotes sustainability among their corporate initiatives.The semiconductor industry was chosen because of its prominence in sustainability efforts worldwide. Weaknesses of the current …