Accounting Commons^™

Spring Meeting Of Council, Transcript From Monday May 20, 2007, Jw Marriott Hotel, 1331 Pennsylvania Avenue, Nw Washington, Dc 20004, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring Meeting Of Council, May 20-22, 2007, Minutes Of Meeting, Jw Marriott Hotel, Washington, Dc, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Comment Letters On Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles, May 15, 2007, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Exploring Steps To Create A Regional Monetary Unit For Asean+3, Knowledge@Smu

Knowledge@SMU

As part of an initiative to move towards greater financial stability in the Asian region, a Regional Monetary Unit is being proposed for the ASEAN+3 nations. These include China, Indonesia, Japan, South Korea, Malaysia, Philippines, Singapore and Thailand. Other countries can be added in the future. Professors Hwee Kwan Chow, Peter N. Kriz, Roberto S. Mariano and Augustine H. H. Tan, from the School of Economics at Singapore Management University, offer their views on the need for a RMU, what its benefits are and how it would work.

Infotech Update, Volume 16, Number 3, May/June 2007, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Planner, Volume 22, Number 3, May-June 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 31 No. 4, May 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, May 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Disclosure Frequency And Earnings Management, Hoje Jo, Yongtae Kim

Accounting

We examine the relation between disclosure frequency and earnings management,and the impact of this relation on post-issue performance, for a sample of seasoned equityofferings (SEOs). We contend that firms with extensive disclosure are less likely to faceinformation problems, leading to less earnings management and better post-issueperformance. Our results confirm that disclosure frequency is inversely related toearnings management and positively associated with post-issue performance. We alsofind that transparency-reducing disclosure is concentrated in firms that substantially, buttemporarily, increase disclosure prior to the offering. Such firms exhibit more earningsmanagement and poorer post-SEO stock performance, on average.JEL classification:G14; G24; G32; M41

The Pricing And Determinants Of The Discretionary Component Of Employee Stock Option Value, Chii Shyan Kuo

Accounting Dissertations - Archive

In this study, I first re-examine the pricing effect of employee stock option (ESO) value. I find a negative association between ESO value and share price, supporting the view that investors view ESO value as an expense of the firm. Further, I find a negative relation between the nondiscretionary component of ESO value (i.e., the expected ESO value) and stock price; this finding indicates that markets view the full ESO value as well as the nondiscretionary component of ESO value as an expense of the firm. Additionally, I find the discretionary component of ESO value (i.e., the unexpected ESO value) …

Who Trades On Pro Forma Earnings Information?, Nilabhra Bhattacharya, Erv Black, Ted Christensen, Rick Mergenthaler

Research Collection School Of Accountancy

In recent years, many companies have emphasized adjusted‐GAAP earnings numbers in their quarterly press releases. While managers use different names to describe these nonstandard earnings metrics, the financial press frequently refers to them as “pro forma” earnings. Managers and other advocates of pro forma reporting argue that these disclosures provide a clearer picture of companies' core earnings. On the other hand, regulators, policymakers, and the financial press often allege that managers' pro forma earnings disclosures are opportunistic attempts to mislead investors. Recent evidence suggests that while many pro forma earnings disclosures are altruistically motivated, some may represent managers' attempts to …

Accountant's Business Manual, 2007, Volume 2 (Supplement 39), William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Accountant's Business Manual, 2007, Volume 1 (Supplement 39), William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

The Accounting Ph.D. Crisis And The Profession's Response, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

A Review Of Going Concern Prediction Studies: 1976 To Present, Jodi L. Gissel, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

In 1962, the Securities and Exchange Commission (SEC) was the first to address going concern issues with Accounting Series Release (ASR) No. 90. Then, in 1963, the AICPA issued Statement on Auditing Procedures (SAP) No. 33, in response to ASR No. 90. Both ASR No. 90 and SAP No. 33 addressed qualifications for issues that were unresolved and the results of which were indeterminable at the statement date. Soon after the issuance of Statement on Auditing Standards (SAS) No. 2 in 1974, researchers began to conduct studies on going concern issues. This paper provides a comprehensive review of the literature …

Comment Letter To Fasab (April 30, 2007). Preliminary Views (Pv), Accounting For Social Insurance, Revised, Peter Knutson, Mary M. Foelster, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Academy Elects Officers, Trustees, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2007, Vol. 30, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Ole Miss Accountant – Spring 2007, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: ‘I feel as though I never left.’ Alum returns home to lead UM Foundation

China Forges Ahead On Financial Reform – At Its Own Pace, With Its Own Rules, Knowledge@Smu

Knowledge@SMU

China’s fast-evolving financial industry, like the country itself, defies the type of easy, sound bite-friendly synopses that foreign investors might like. It’s often unclear exactly what factors are stoking China’s remarkable economic growth engine. Or, as Winston Wenyan Ma, an investment banker who most recently worked for J.P. Morgan in New York and is the author of Investing in China – New Opportunities in a Transforming Stock Market, puts it: “The Chinese financial industry is a very complex story.” Speaking at the recent Wharton China Business Forum in Philadelphia, Ma moderated a panel on financial reform – a key ingredient …

Cpa Client Tax Letter, April/May/June 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

In Memoriam: Dr. Alfred Robert Roberts, Academy Co-Founder; Dr. Alfred Robert Roberts, Academy Co-Founder, Mark Roberts

Accounting Historians Notebook

Al Roberts was born in Paterson, NJ, on April 20, 1929 and died on May 6, 2007 at the age of 77. He joined the U.S. Army and served in Korea, Germany, and Denmark. He married Susan Curtis on August 31, 1952, in Heidelberg, Germany. They were married for 54 years. They served as short-term missionaries in the Belgian Congo from 1962 until 1964. He obtained a Ph.D. in Accounting from the University of Alabama at Tuscaloosa, and taught at the University of Missouri in Columbia and later at Georgia State University in Atlanta. Dr. Roberts was a key member …

12th World Congress Of Accounting Historians: July 2--24, 2008, Istanbul -- Turkey: Call For Papers; Fifth Accounting History International Conference; Call For Papers: Perspectives And Reflections On Accounting's Past In Europe; Announcing Financial Reporting And Global Capital Markets: A History Of The International Accounting Standards Committee, 1973-2000; Academy Of Accounting Historians: 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

In Memory Of Al Roberts, Richard G.J. Vangermeersch, Gary John Previts

Accounting Historians Notebook

No abstract provided.

Cooke-Crump - Smiths Grove, Kentucky - Account Books (Sc 1484), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 1484. Account books for a mercantile store in Smiths Grove, Kentucky. Included are long lists of horses and mules that were bought and sold by William Crump.

Cpa Client Bulletin, April 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Crunching Numbers: A Critical Look At Annual Reports, Stephanie Caron

Mahurin Honors College Capstone Experience/Thesis Projects

No abstract provided.

Costly Arbitrage And The Lead-Lag Structure Between Value And Glamour Stocks, Meng Li

Theses and Dissertations in Business Administration

Motivated by the findings of Lo and Mackinlay (1990) that size premium can be partially attributed to the lead-lag relation between the returns of large stocks and those of small stocks, in this thesis we hypothesize that a possible lead-lag structure between value and glamour returns can partially explain the value premium anomaly.

The thesis consists of three chapters. Chapter I documents a pronounced lead-lag structure between value and glamour stocks: the glamour stocks lead value stocks in terms of both mean returns and residual volatilities, suggesting that value stocks delay in price adjustment to new information. To further explore …

Pay And Performance: Among 100 Best U.S. Companies To Work For, Omair Mahmood Faisal

Undergraduate Theses and Capstone Projects

In the 21st century, world is becoming a global village and with increased competition businesses are always looking for regions with the lowest possible production costs. Appropriate compensation of U.S. employees working for major U.S. corporations is a hotly debated topic in political circles. This research focuses on the top 100 companies designated as “the best companies to work for” by Fortune Magazine for the year 2006. Performance of these companies, as measured by their return on equity, return on assets, revenue growth and earnings growth along with their profit margin is used to determine the impact on them as …

Managing Stakeholders During It-Enabled Organizational Transformation: A Case Study Of E-Government In South Korea, Hyun Jeong Kim, Gary Pan, Shan Ling Pan

Research Collection School Of Accountancy

The implementation of e-government is a burgeoning phenomenon across the globe. It improves and enhances the infrastructures and services provided to the citizens. However, a review of the IS literature reveals that research on the implementation of e-government is rather limited, which could be due to the general misconception of the public sectors as rigid and risk-averse establishments. The shortage of studies on e-government’s implementation presents a knowledge gap that needs to be plugged. This gap is significantly amplified by the increasing number of e-government initiatives being implemented by governments in recent years. This paper describes and analyzes South Korea’s …