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Full-Text Articles in Accounting

Lenders' Influence On Borrower Firms' Internal Controls, Md Mahmudul Hasan Jan 2019

Lenders' Influence On Borrower Firms' Internal Controls, Md Mahmudul Hasan

Open Access Theses & Dissertations

I identify a covenant in commercial loan contracts that requires borrowers to provide lenders internal control-related private information. Lenders use accounting information to monitor loan contracts and reliable accounting information is dependent on effective internal controls of the firm. I argue and provide evidence that lenders are more likely to demand internal control-related private information when borrowers have weak internal controls, when lenders use more accounting information in debt contracts, and when debt contracts have terms that expose lenders to greater risk. I further show that lenders' demand for internal control-related private information is positively associated with improvement in borrower …

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Employee Retention In Small Retail Businesses, Bernard Essel Jan 2019

Employee Retention In Small Retail Businesses, Bernard Essel

Walden Dissertations and Doctoral Studies

Retail small business leaders face the challenges of retaining their employees. Retail small business leaders are concerned with ineffective retention strategies, which can increase employee turnover and collapse their businesses. Grounded in Herzberg's two-factor theory the objective of this qualitative multiple case study was to explore small retail business leaders' strategies to retain employees. The participants comprised 5 small retail business leaders from Minneapolis, Minnesota, who had 5 to 10 years of employee retention experience. Data were collected from semistructured interviews and business documents. Data were analyzed using Yin's 5-phase process; 5 themes emerged to include frequent communication between management …

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An Analysis Of The Financial Reporting Quality Of Early Adopters Of Accounting Standards Update, Asu 2016-02, Hannah D. Eubanks Jan 2019

An Analysis Of The Financial Reporting Quality Of Early Adopters Of Accounting Standards Update, Asu 2016-02, Hannah D. Eubanks

Theses and Dissertations

In 2016, the Financial Accounting Standards Board updated the way lease transactions are reported. This paper offers insight into the financial reporting quality of the early adopters of Accounting Standards Update on Leases, ASU 2016-02. Methodology modeled after an event study on clawback provisions conducted by Dehaan, Hodge, and Shelvin (2013) aids in the development of the hypothesis and matched-sample event study using restatements and audit opinions as proxies for financial reporting quality. It is hypothesized that the early adopters of ASU 2016-02 will have better financial reporting quality when compared to a control group. Results do not support the …

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Recycled Ceos And Managerial Ability: Do Venture Backed Companies Have A Comparative Advantage?, Sydnee C. Manley Jan 2019

Recycled Ceos And Managerial Ability: Do Venture Backed Companies Have A Comparative Advantage?, Sydnee C. Manley

Electronic Theses and Dissertations

This dissertation examines the relationship between experienced chief executive officers (CEOs), venture capital support, and company performance. Much of the success of venture backed companies is attributed to the reputation, monitoring, and networking of venture capitalists (Hochberg, Ljungqvist, and Lu 2007; Katz 2009). One crucial task of venture capitalists, or any stakeholder, is to find talented executives to lead their companies. However, finding quality CEOs for young growth companies with a relatively short financial history can be a difficult endeavor. Venture capitalists may have a comparative advantage in this area because they network within the venture capital industry to “ …

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Accounting For The Environment, Jonathan Konopka Jan 2019

Accounting For The Environment, Jonathan Konopka

Williams Honors College, Honors Research Projects

This research will explore the topic of environmental accounting, which is becoming increasingly important in today's climate. Many topics will be covered, including the history of environmental accounting, environmental accounting standards and practices, tax credits relating to the environment, green business practices, and local applications of environmental accounting. It is important to see how businesses are adapting in this era, in which climate and the environment has become a focal point.

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A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Thomas Anthony Steis Jan 2019

A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Thomas Anthony Steis

Honors Theses

The following thesis provides solutions to case studies on various financial accounting standards in agreement with Generally Accepted Accounting Principles as set forth by the Financial Accounting Standards Board. In conjunction with the topics learned in Intermediate Financial Accounting, each case focuses on a separate area of financial reporting through application within specific companies. The thesis displays understanding of accounting principles, financial statement preparation and analysis, and current accountancy topics. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and Patterson School …

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A Compilation Of Accounting Case Studies, Madelyn Smith Jan 2019

A Compilation Of Accounting Case Studies, Madelyn Smith

Honors Theses

The following thesis is a compilation of case studies in various areas of financial accounting that I completed over the course of two semesters under the advisory of Dr. Victoria Dickinson. During the class we reviewed different case studies that focused on various accounting concepts and principles that we were learning about in Intermediate Accounting. After analyzing each case and having discussions about the material in class, we would complete questions that required us to understand conceptually and practically how the information provided to us would affect the company. We dealt with companies that followed U.S. Generally Accepted Accounting Principles, …

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An Analysis Of Key Financial Accounting Topics, Farris Abu-Saoud Jan 2019

An Analysis Of Key Financial Accounting Topics, Farris Abu-Saoud

Honors Theses

The purpose of this paper is to analyze twelve key financial reporting issues and principles using case studies. These issues and principals include revenue recognition, deferred income taxes, common stock, long-term debt, U.S. GAAP, statement of cash flows, profitability, and investment decisions. Working through these case studies and analyzing these key financial reporting topics has provided a greater understanding of financial accounting and U.S. GAAP; an understanding that goes well beyond what was learned through lectures and exams.

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Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship, Stephen I. Carmer Jan 2019

Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship, Stephen I. Carmer

Walden Dissertations and Doctoral Studies

In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock Exchange, or both, with and without evidence of CSR and environmental disclosures. The multiple regression analysis significantly predicted higher net profit for …

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The Economics Of Managerial Taxes And Corporate Risk-Taking, Chris Armstrong, Stephen Glaeser, Sterling Huang, Daniel Taylor Jan 2019

The Economics Of Managerial Taxes And Corporate Risk-Taking, Chris Armstrong, Stephen Glaeser, Sterling Huang, Daniel Taylor

Research Collection School Of Accountancy

We examine the relation between managers’ personal income tax rates and their corporate investment decisions. Using plausibly exogenous variation in federal and state tax rates, we find a positive relation between managers’ personal tax rates and their corporate risk-taking. Moreover—and consistent with our theoretical predictions—we find that this relation is stronger among firms with investment opportunities that have a relatively high rate of return per unit of risk, and stronger among CEOs who have a relatively low marginal disutility of risk. Importantly, our results are unique to senior managers’ tax rates––we do not find similar relations for middle-income tax rates. …

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Not Clawing The Hand That Feeds You: The Case Of Co-Opted Boards And Clawbacks, Sterling Huang, Chee Yeow Lim, Jeffrey Ng Jan 2019

Not Clawing The Hand That Feeds You: The Case Of Co-Opted Boards And Clawbacks, Sterling Huang, Chee Yeow Lim, Jeffrey Ng

Research Collection School Of Accountancy

We examine how board co-option, defined as the fraction of the board comprising directors appointed after the CEO assumed office, is related to clawback adoption. We find that co-opted boards have a lower probability of adopting clawback provisions. Further, the negative association between board co-option and clawback adoption is more pronounced when at least one co-opted member is on the compensation committee and when there is a higher likelihood that a clawback provision will be triggered. Finally, we find that board co-option is an important mechanism through which longer-tenured CEOs reduce the likelihood of clawback adoption.

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Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2019

Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Comment Letters On Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2019

Comment Letters On Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-24, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-24, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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Information Flows Among Rivals And Corporate Investment*, Darren Bernard, Terrence Blackburne, Jacob Thornock Jan 2019

Information Flows Among Rivals And Corporate Investment*, Darren Bernard, Terrence Blackburne, Jacob Thornock

Faculty Publications

Using a novel pairwise measure of firms’ acquisition of rivals’ disclosures, we show that investment opportunities drive interfirm information flows. We find that these flows predict subsequent mergers and acquisitions as well as how and how much firms invest, relative to rivals. Moreover, firms’ use of rivals’ information often hinges on the similarities of their products. Our results suggest that rivals’ public information, far from being unusable, helps facilitate investment and product decisions, including acquisitions and product differentiation strategies. The findings also support a learning mechanism that could partly underlie the emerging literature on peer investment effects.

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Best Practices For Preventing Gender Pay Disparities: A Guide From The Aicpa Women’S Initiatives Executive Committee, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2019

Best Practices For Preventing Gender Pay Disparities: A Guide From The Aicpa Women’S Initiatives Executive Committee, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

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General Accounting And Auditing Developments, 2019/20; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

General Accounting And Auditing Developments, 2019/20; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Not-For-Profit Entities Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Not-For-Profit Entities Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Employee Benefit Plans Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Employee Benefit Plans Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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2019 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

2019 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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Toolkit For Possibility: Creating A Coaching Culture At Your Organization, Sarah Elliott, Amber Setter, Brian Kush, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2019

Toolkit For Possibility: Creating A Coaching Culture At Your Organization, Sarah Elliott, Amber Setter, Brian Kush, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

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Comment Letters On Discussion Paper - Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2019

Comment Letters On Discussion Paper - Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Employee Benefit Plans, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Employee Benefit Plans, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Revenue Recognition, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Revenue Recognition, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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How Informative Are Fraud And Non-Fraud Firms' Earnings?, Kwadwo Nyarko Asare Jan 2019

How Informative Are Fraud And Non-Fraud Firms' Earnings?, Kwadwo Nyarko Asare

Accounting Department Faculty Journal Articles

This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns. There are differences in how informative the earnings of fraud firms are to analysts’ forecasts and returns in the pre-fraud period, but not in the fraud period. In the post- fraud period, there is no difference in how informative fraud firms’ earnings are to analysts’ earnings forecasts. Furthermore, fraud firm’s earnings are not differentially associated with excess returns post-fraud. When earnings are decomposed into accruals and cash flows, fraud firms’ …

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How Does The Thai Stock Market Respond To Monetary And Fiscal Policy Shocks?, Suthawan Prukumpai, Yuthana Sethapramote Jan 2019

How Does The Thai Stock Market Respond To Monetary And Fiscal Policy Shocks?, Suthawan Prukumpai, Yuthana Sethapramote

DLSU Business & Economics Review

This study examines the impacts of monetary and fiscal policy on the Thai stock market using the structural vector autoregressive (SVAR) model. In addition to the data on the market aggregate level, we also consider the response of stock prices at the sectoral level. The empirical results show that the Thai stock market significantly responds to both monetary policy and fiscal policy. However, monetary policy has stronger effects on both real output and stock prices than those of fiscal policy. Fiscal policy shocks affect the stock market only for the next two to three quarters. In addition, sector indices wereused …

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Legal Setbacks, Disbursement Sudden Stops, And Fiscal Stimulus: An Empirical Characterization Of A Recent Philippine Fiscal Experience, Lawrence B. Dacuycuy, Mariel Monica R. Sauler Jan 2019

Legal Setbacks, Disbursement Sudden Stops, And Fiscal Stimulus: An Empirical Characterization Of A Recent Philippine Fiscal Experience, Lawrence B. Dacuycuy, Mariel Monica R. Sauler

DLSU Business & Economics Review

Recognizing the importance of expanding fiscal spending programs and improving disbursement rates, the Aquino administration implemented the Disbursement Acceleration Program (DAP) in 2011. Acting as a fiscal stimulus but packing a fiscal surprise, the program has reportedly succeeded in improving fiscal expenditure performance until the Supreme Court stopped it based on constitutional grounds. While there were official claims that it was effective in spurring growth, no study has been offered to investigate plausible mechanisms leading to expansions in output. This study proposes the use ofa dynamic stochastic general equilibrium (DSGE)model to stochastically simulate and compute simple fiscal multipliers to understand …

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Time-Varying Weather Effects On Thai Government Bond Returns, Anya Khanthavit Jan 2019

Time-Varying Weather Effects On Thai Government Bond Returns, Anya Khanthavit

DLSU Business & Economics Review

This study proposed a state-space model that allows time-varying weather effects on asset returns. It resolves the model misspecification of the unrealistic, fixed effect assumption commonly made by previous weather studies. The model was applied to examine the weather effects on Thai government bond returns from July 2, 2001, to December 30, 2015. Kalman filtering was used in the estimation. The study found that the weather effects were time-varying. They were wandering in the early sample period but disappearing in the later period. The effects were not co-integrated with the market’s inefficiency levels.

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Disclosure Overload? A Professional User Perspective On The Usefulness Of General Purpose Financial Statements*, Michael S. Drake, Jeffrey Hales, Lynn Rees Jan 2019

Disclosure Overload? A Professional User Perspective On The Usefulness Of General Purpose Financial Statements*, Michael S. Drake, Jeffrey Hales, Lynn Rees

Faculty Publications

We survey a broad group of professionals who use financial statements as part of their job to assess the extent to which they believe financial reports suffer from disclosure overload. Consistent with the claims made by regulators, auditors, and preparers, we find that a significant portion of professional financial statement users believe disclosure overload is a problem. However, this group is in the minority, with about twice as many professional users believing that overload is not a problem and that more information should be disclosed in financial statements. This dichotomy presents a difficult challenge to standard setters aiming to improve …

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The Value Relevance Of Taxes: International Evidence On The Proxy For Profitability Role Of Tax Surprise, Jon Kerr Jan 2019

The Value Relevance Of Taxes: International Evidence On The Proxy For Profitability Role Of Tax Surprise, Jon Kerr

Faculty Publications

Despite evidence that tax surprise is incrementally value relevant, the literature has done little to broaden the investigation beyond the United States or examine circumstances that affect informativeness. After extending to the international setting, I examine the impact of tax enforcement. I report strong results of greater value relevance when tax enforcement is high and that the value relevance of tax surprise is mostly contained within its interaction with tax enforcement. These findings highlight the importance of tax enforcement in determining the information content of tax surprise and suggest that extant and future discussions should be broadened to include it.

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