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Articles 10231 - 10260 of 40114
Full-Text Articles in Accounting
Monitoring: Which Institutions Matter?, Xia Chen, Jarrad Harford, Kai Li
Monitoring: Which Institutions Matter?, Xia Chen, Jarrad Harford, Kai Li
Research Collection School Of Accountancy
Within a cost–benefit framework, we hypothesize that independent institutions with long-term investments will specialize in monitoring and influencing efforts rather than trading. Other institutions will not monitor. Using acquisition decisions to reveal monitoring, we show that only concentrated holdings by independent long-term institutions are related to post-merger performance. Further, the presence of these institutions makes withdrawal of bad bids more likely. These institutions make long-term portfolio adjustments rather than trading for short-term gain and only sell in advance of very bad outcomes. Examining total institutional holdings or even concentrated holdings by other types of institutions masks important variation in the …
Information Opacity, Credit Risk, And The Design Of Loan Contracts For Private Firms, Lucy Ackert, Rongbing Huang, Gabriel G. Ramirez
Information Opacity, Credit Risk, And The Design Of Loan Contracts For Private Firms, Lucy Ackert, Rongbing Huang, Gabriel G. Ramirez
Faculty Articles
This paper examines the structure and cost of a large sample of bank loans to private firms. Compared to public firms, private firms are more informationally opaque and riskier. The results suggest that the design of a loan to a private firm is significantly different from that to a public firm. Bank loans to private firms are more likely to be by a sole lender, collateralized, and have sweep covenants than loans to public firms. The cost of borrowing is higher for a private firm than for a public firm, even after holding constant firm and loan characteristics.
Barker, S. & D. W. Middleton - Farm Ledger, 1872-1885 (Sc 1522), Manuscripts & Folklife Archives
Barker, S. & D. W. Middleton - Farm Ledger, 1872-1885 (Sc 1522), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 1522. Farm ledger kept by S. Barker and Daniel Wilcoxson Middleton of Warren County, Kentucky. The farm was located approximately five miles east of Bowling Green on the Louisville Road (Highway 31-W). Records expenses and wages for farm laborers.
Annual Meeting, October 23, 2007, Marriott Tampa Waterside Hotel And Marina, Tampa, Florida, American Institute Of Certified Public Accountants (Aicpa)
Annual Meeting, October 23, 2007, Marriott Tampa Waterside Hotel And Marina, Tampa, Florida, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 21-23, 2007, Volume 2, Marriott Tampa Waterside Hotel And Marina, Tampa, Florida, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 21-23, 2007, Volume 2, Marriott Tampa Waterside Hotel And Marina, Tampa, Florida, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 21-23, 2007, Volume 1, Marriott Tampa Waterside Hotel And Marina, Tampa, Florida, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 21-23, 2007, Volume 1, Marriott Tampa Waterside Hotel And Marina, Tampa, Florida, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Lelters On Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Lelters On Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
The Association Between Corporate Governance And Audit Fees, Cindy K. Harris
The Association Between Corporate Governance And Audit Fees, Cindy K. Harris
Business and Economics Faculty Publications
The Sarbanes-Oxley Act of 2002 (“SOX”) established not only corporate governance reform but also legislated significant changes to the practice of auditing publicly held corporations. Rules implemented by the Securities and Exchange Commission (“SEC”) further reinforced stronger corporate governance standards. The effect of these reforms on the cost of public audits is indisputable: the initial rise in audit fees was dramatic as corporations complied with the new provisions. This paper examines the relationship between corporate governance characteristics and audit fees for a random sample of 100 publicly traded corporations drawn from the 2005 Fortune 500 list. The data is obtained …
Top Performing Hedge Funds: Does Geography Make A Difference?, Knowledge@Smu
Top Performing Hedge Funds: Does Geography Make A Difference?, Knowledge@Smu
Knowledge@SMU
Do hedge funds earn above-average returns? Is there a way to identify these top performers? Where hedge funds are located makes the difference, according to Singapore Management University finance professor Melvyn Teo, who is also director of the university’s BNP Paribas Hedge Fund Centre. Teo puts forward evidence for the hypothesis that locally-managed hedge funds are better able to monitor their investments and, therefore, generate superior returns.
19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales
19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales
Accounting Historians Notebook
No abstract provided.
Minutes: Academy Of Accounting Historians Business Meeting Held At The Annual Meeting Of The American Accounting Association, August 7, 2007, Chicago Hilton, Chicago, Illinois, Stephanie D. Moussalli
Minutes: Academy Of Accounting Historians Business Meeting Held At The Annual Meeting Of The American Accounting Association, August 7, 2007, Chicago Hilton, Chicago, Illinois, Stephanie D. Moussalli
Accounting Historians Notebook
No abstract provided.
13th Accounting And Management History Conference, Orleans (France) March 27th 28th 2008: Call For Papers, Association Française De Comptabilite
13th Accounting And Management History Conference, Orleans (France) March 27th 28th 2008: Call For Papers, Association Française De Comptabilite
Accounting Historians Notebook
No abstract provided.
Ole Miss Accountant – Fall 2007, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – Fall 2007, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Accenture retiree inducted into Accountancy Hall of Fame
Cpa Client Tax Letter, October/November/December 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, October/November/December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Editorship: Accounting Historians Journal, Academy Of Accounting Historians
Editorship: Accounting Historians Journal, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2007, Vol. 30, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2007, Vol. 30, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Natural Path To The Understanding And Use Of Accounting: Barter Bookkeeping And The Double Entry System, The Case Of Benjamin Barns Sayle, Laura Jean Kreissl
Natural Path To The Understanding And Use Of Accounting: Barter Bookkeeping And The Double Entry System, The Case Of Benjamin Barns Sayle, Laura Jean Kreissl
Accounting Historians Notebook
Barter bookkeeping was employed well into the 20th Century in some rural communities of the U.S. Those who used it often did so because it was adequate for their needs, not because they were unfamiliar with the double entry system. One such individual, Benjamin Barns Sayle, employed both systems simultaneously, to address the needs of his different enterprises. His story and records illustrate an almost natural progression in the understanding and use of accounting records from the limited, simple but effective barter bookkeeping system to the more expansive double entry system by individuals. Sayle's experiences suggest that by emphasizing familiar …
Interaction: The Public Interest And Accounting History: Call For Papers, Academy Of Accounting Historians
Interaction: The Public Interest And Accounting History: Call For Papers, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
12th World Congress Of Accounting Historians, July 20-24, 2008, Istanbul -- Turkey: Call For Papers, Academy Of Accounting Historians
12th World Congress Of Accounting Historians, July 20-24, 2008, Istanbul -- Turkey: Call For Papers, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen
Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen
Faculty Publications
If the origin of a claim that generated legal fees is personal, the fees are not deductible. Possible favorable treatment for legal fees includes either above-the-line deductions or adjustments to basis or selling price in a property transaction. Some taxpayers have claimed described legal fees in such a way that they directly reduce the related income.
Accounting For Ecosystem Flows: Setting A Standard For Australian Industries To Make Sustainable Decisions, Emily Gilbert
Accounting For Ecosystem Flows: Setting A Standard For Australian Industries To Make Sustainable Decisions, Emily Gilbert
Independent Study Project (ISP) Collection
This paper explains the System of Environmental and Economic Accounting’s (SEEA) approach to environmental accounting flow systems and how this system is now being utilized in the creation of new Australian standards of accounting. The first part of the paper discusses in depth different accounting systems, primarily physical and hybrid accounting systems, as they relate to the measures set forth by the SEEA. The second part analyzes the differences between the SEEA’s gross accounting system in comparison to the Intergovernmental Panel on Climate Change’s (IPCC) net accounting system. This includes a type of “pro-con” way of looking at which is …
Cpa Client Bulletin, October 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, October 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 31 No. 8, October 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 8, October 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Uniform Cpa Examination Alert, Fall 2007, American Institute Of Certified Public Accountants (Aicpa)
Uniform Cpa Examination Alert, Fall 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Minimum Profitability Ruling A Boon Or Bane? Some Lessons From China, Knowledge@Smu
Minimum Profitability Ruling A Boon Or Bane? Some Lessons From China, Knowledge@Smu
Knowledge@SMU
China’s Securities Regulatory Commission (CSRC) stands out in its approach to tighten restrictions for listed companies wanting to initiate rights issues or seasoned equity offerings (SEOs). The country’s experience, relevant to other emerging markets, is the subject of a research paper published recently in the International Journal of Accounting, co-authored by Kevin C.W. Chen, accounting professor at the Hong Kong University of Science and Technology and Singapore Management University accounting professor Jiwei Wang. --------------------------------------------------------------------------------
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows And Earnings?, Steven Francis Orpurt, Yoonseok Zang
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows And Earnings?, Steven Francis Orpurt, Yoonseok Zang
Research Collection School Of Accountancy
Motivated by recent FASB, IASB and CFA Institute comments, we extend the scant literature on direct method cash flow disclosures by exploring their predictive ability. A primary stated purpose of the direct method is to better forecast future operating performance. To test this purpose, we use a FERC (future ERC) methodology, finding that firms voluntarily producing direct method statements reflect more information about future earnings in their current stock returns than other firms. Supporting our FERC analysis, we document that substantial articulation errors exist when direct method cash flow components are estimated from either indirect method cash flow statements or …
The Value Relevance Of Earnings And The Prediction Of One-Year-Ahead Cash Flows, Oliver Kim, Steve C. Lim, Taewoo Park
The Value Relevance Of Earnings And The Prediction Of One-Year-Ahead Cash Flows, Oliver Kim, Steve C. Lim, Taewoo Park
Faculty Articles
In this paper we examine the validity of using one-year-ahead cash flows prediction tests as a substitute for the value relevance test of earnings. We show theoretically that the R2 of the cash flows prediction regression is contaminated by the presence of (1) noise in the cash flows and (2) spurious, i.e., value-unrelated, correlation between one-year-ahead cash flows and current earnings. We test if either of the above two factors contribute to the result of Kim and Kross (2005) that the ability of earnings to predict one-year-ahead cash flows has increased over the recent decades, in contrast to the evidence …
Planner, Volume 22, Number 5, September-October 2007, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 22, Number 5, September-October 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 31 No. 7, September 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 7, September 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, September 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, September 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.