Accounting Commons^™

The Stock Market’S Reaction To Accounting Information: The Case Of The Latin American Integrated Market Abstract, Mauricio A. Melgarejo, Eduardo Montiel, Luis Sanz

Scholarship and Professional Work - Business

The purpose of this paper is to explore the stock market’s reaction to quarterly financial statements. We focus our study in two countries that are participating in the Latin American Integrated Market (MILA): Peru and Chile. We find that the cumulative abnormal returns and the absolute value of the cumulative abnormal trading are explained principally by the quarterly earnings surprises around the financial statements release date. We find that these effects are more pronounced in small firms, confirming that due to the lower level of pre disclosure information accounting numbers are the main source of information. Key words: Accounting Information, …

The Impact Of The Proposed Format Of Financial Statements By Iasb And Fasb On Investors' Decisions, Francisco Villanueva

Open Access Theses & Dissertations

This dissertation investigates the impact of the proposed format of financial statements from the International Accounting Standard Board (IASB) and the Financial Accounting Standard Board (FASB) on investors' decisions. In particular, the research question of this study is whether the proposed format reduces the bias from the disposition effect. In 2008, the FASB in conjunction with the IASB published an exposure draft to modify the presentation of financial statements. The proposed format does not change the content of the financial information; it only modifies how information is presented in the financial statements. In other words, recognition of assets, liabilities, revenues, …

Not-For-Profit Entities : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

U.S. Gaap Financial Statements: 67th Annual Survey 2013 Edition, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Determinants Of Financial Restatement : Does The Ceo-Board Relationship And Ceo Compensation Influence The Risk Of Financial Restatement?, Kimberly A.M. Melinsky

Legacy Theses & Dissertations (2009 - 2024)

The cataclysmic business failures of the past decade clearly outline the necessity for effective governance research and policy. These failures have prompted prominent investors, politicians, and researchers to show an ever-increasing interest in corporate fraudulent activity and its relationship to executive compensation packages and the CEO-board relationship. Further research is needed to better understand these relationships, especially the relationship between governance mechanisms and their influence on financial restatement, an outcome of fraud. This study looks to answer that need by examining the CEO-board relationship, as well as CEO compensation components, the combined effects of CEO compensation and CEO-board relationship variables, …

Assets Acquired To Be Used In Research And Development Activities; Accounting & Valuation Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans Industry Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Culture And Management Control Systems In Today’S High-Performing Firms, Michael T. Lee, Sally K. Widener

Accountancy Faculty Publications and Presentations

You might think that firms with bureaucratic cultures would emphasize their use of management control systems. Contrary to expectations, firms with bureaucratic cultures are not users of management control systems!

Le Rôle De La Responsabilité Sociale Des Entreprises Dans La Réalisation De La Performance : Etude Par Questionnaire De La Rse Au Sein De Sonatrach, آسيا هبري

Muthanna Journal of Administrative and Economics Sciences

تشير الدراسة التالية إلى صورة المؤسسة كنتيجة لمختلف التفاعلات الداخلية و الخارجية للأطراف المشاركة في العملية الإنتاجية ، في إطار التطرق لمختلف الأدوار و النتائج التي تمارسها المؤسسة على هده الأطراف و مشاركة كل منها في تحقيق النجاعة في معناها الكلي . ترتكز الدراسة التالية على فرضيات المصالح المشتركة بين المؤسسة و الأطراف المتدخلة في العملية الإنتاجية داخليا و خارجيا بالطريقة التي تجعل كل طرف يحاول إقناع الأطراف الأخرى بوجهة نظره مما يجعل مفهوم المسؤولية الاجتماعية للمؤسسات يتجسد بطريقة عملية يمكن أن تحقق نتائج أكثر ايجابية بالنظر إلى تكاليفها

Graduate Bulletin, 2013-2014, Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

Fair Value Measurements, Nathan Hatch Cannon

2013

This dissertation consists of two empirical studies that investigate fair value measurement issues currently facing the accounting profession--one from the perspective of the auditor, and the other from the perspective of the financial statement user. The results of each study are described below.

This first study examines experienced auditors' descriptions of specific client experiences in which auditing fair value measurements (FVMs) was particularly challenging. Based on a field survey of high-level engagement team personnel from several large firms, we identify a number of key issues currently facing the profession in auditing FVMs. First, when asked about challenges faced in auditing …

Changes In Auditing: A Three Part Investigation, Denise R. Hanes

2013

This dissertation consists of three studies investigating changes in auditing. This abstract summarizes each study, including purpose, methodology, and findings.

The first study synthesizes the extant literature examining geographically distributed work arrangements in other disciplines such as management and social psychology. Focusing on communication and coordination, knowledge sharing, work design, and social identity in geographically distributed teams, I identify opportunities for future research to expand our understanding of how geographically distributing audit work impacts auditors, the audit process, and audit quality.

My second paper explores a key contributor to the success of geographically distributed work highlighted in my literature review: …

Managerial Incentives And Management Forecast Precision, Qiang Cheng, Ting Luo, Heng Yue

Research Collection School Of Accountancy

Managers have great discretion in determining management forecast characteristics, but little is known about how managerial incentives affect these characteristics. In this paper, we examine whether managers strategically choose the precision of their earnings forecasts for self-serving purposes. Building on prior research demonstrating that the market reaction to vague management forecasts is weaker than its reaction to precise forecasts, we find that for management forecasts disclosed before insider sales, more positive (negative) news forecasts are more (less) precise than other management forecasts. The opposite applies to management forecasts disclosed before insider purchases. These results are consistent with managers strategically choosing …

36th Accounting Faculty Directory, 2013-2014, James R. Hasselback, Mary Ball Washington

Individual and Corporate Publications

No abstract provided.

المحددات البيئية لتطبيق مدخل التكلفة المستهدفة وأثرها في استراتيجيات التسعير للشركات الصناعية العراقية, سندس ماجد رضا الجعفري, أنوار عباس هادي الهنداوي, عقيل حمزة الحسناوي

Muthanna Journal of Administrative and Economics Sciences

There is no doubt that the strategy of pricing products occupies a distinguished place in the priorities of the administration and management strategies, as it is a key pointالترجمة من Google للمؤسسات:مجموعة أدوات المترجممترجم مواقع الويبمستكشف السوق العالميةإيقاف الترجمة الفوريةمعلومات عن الترجمة من Googleالجوالالخصوصيةمساعدةإرسال تعليقات

أعادة تقييم الممتلكات والمصانع والمعدات بالقيمة العادلة في ظل المعيار المحاسبي الدولي 16 بالتطبيق على الشركة العامة للصناعات الصوفية, صفوان قصي عبد الحليم, اسماء عبد الكاظم عبد علي

Muthanna Journal of Administrative and Economics Sciences

برز من ينادي باستخدام القيمة العادلة من خلال كل من مجلس معايير المحاسبة الدولية ومجلس معايير المحاسبة المالية (IASB) International Accounting Standard Board Financial Accounting Standard Board (FASB) بإصدار وتعديل العديد من معايير المحاسبة والتي تركز في مضمونها على القيمة العادلة ، فقد بدأت الهيئات المحاسبية الدولية والمحلية بالبحث عن بديل لتغطية الثغرات الناتجة عن تطبيق التكلفة التاريخية، خاصة في الموجودات غير المتداولة، حيث تم التحول إلى مفهوم القيمة العادلة الذي أصبح أساساً ومقياساً هاماً للاعتراف بالقياس وللإفصاح عند المعالجة المحاسبية للعمليات المالية. وظهر ذلك التحول بصورة واضحة في معظم معايير المحاسبة الدولية والتي أطلق عليها بعد ذلك معايير الابلاغ …

ملخصات الكتب المحاسبة المتوسطة رؤية معاصرة, سعود جايد مشكور, علي نعيم جاسم, ناظم حسن عبد السيد

Muthanna Journal of Administrative and Economics Sciences

تعرف المحاسبة بأنها لغة الأعمال التي تقوم باستخدام مجموعة من المفاهيم والفروض والمبادئ والطرق في إدخال ومعالجة العديد من الأحداث الاقتصادية التي تحصل في منظمات الأعمال وجعلها على شكل معلومات يمكن إيصالها إلى العديد من الجهات المستفيدة في عمليات اتخاذ القرارات. كذلك تعرف المحاسبة بأنها لغة الأعمال التي تتخصص في القياس والتوصيل وتقديم التقارير وتوفير المعلومات المالية إلى مختلف الأطراف المعنية مثل الإدارات والحكومات والمستثمرين والدائنين لاتخاذ قرارات اقتصادية رشيدة.

The Differential Effects Of Mandatory And Voluntary Auditor Rotation On Investors' Expectations Of Financial Reporting Aggressiveness And Willingness To Invest, Kelsey Maynord

Honors Theses

No abstract provided.

Further Evidence On The Ability Of Fifo And Lifo Earnings To Predict Operating Cash Flows: An Industry Specific Analysis, Brock Murdoch, Bruce Dehning, Paul Krause

Accounting Faculty Articles and Research

The continuing convergence of U.S. GAAP with International Accounting Standards has brought into question the future use of the LIFO inventory method in the U.S. Since the Financial Accounting Standards Board (2010) has stipulated that earnings should aid investors and creditors in their quest to forecast future cash flows to the enterprise, this research examines whether FIFO earnings or LIFO earnings is preferable, for this purpose, as an aid to ex ante operating cash flow itself,over a three-year forecast horizon. We conclude that ex ante operating cash flows are quite useful in forecasting operating cash flows across industries for up …

The Impact Of Organizational Culture On Decisions To Use Comprehensive Performance Measurement Systems, Gaurav Gupta

Open Access Theses & Dissertations

Using the Contingency Approach to Management Accounting (Otley, 1980) and the Globe Study's (House et al., 2004) organizational culture model, the purpose of this dissertation is to examine the impact of organizational culture on the extent of the use of Comprehensive Performance Measurement Systems (CPMS) in Indian manufacturing organizations. The Balanced Scorecard (BSC) is used as a proxy to CPMS in this research. Using a survey methodology, data were collected from 18-28 top management and other employees in each of the 48 manufacturing organizations in India for a total of 1,126 respondents. I conducted regressions to analyze the data. I …

The History Of The Investment Tax Credit, Rachael I. Lambert

Theses and Dissertations

A tax credit is an incentive for businesses and individuals, which allows them to reduce their tax obligation. Federal and state governments grant tax credits in areas such as employment and the environment. An investment tax credit (ITC) allows businesses and individuals to reduce their tax obligation when they venture into new businesses and developments. It is natural for businesses and individuals to invest for continued growth. If the economy is in a decline, however, investments may drop by businesses and individuals. In hard economic times, the federal and state governments provide the ITC incentive to stimulate economic growth. The …

Does Media Choice In Online Annual-Report Addresses Influence Investment Decisions?, Jack Lee Winstead

Electronic Theses and Dissertations

No abstract provided.

The Impact Of Sfas133 On Income Smoothing By Banks Through Loan Loss Provisions, Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe, K. Sivaramakrishnan

Research Collection School Of Accountancy

We examine the impact of SFAS 133, Accounting for Derivative Instruments and Hedging Activities, on the reporting behavior of commercial banks and the informativeness of their financial statements. We argue that because the stricter recognition and classification requirements of SFAS 133 reduced banks' ability to smooth income through derivatives, banks more affected by SFAS 133 will rely more on loan loss provisions to smooth income. We find evidence consistent with this argument. We also find that the increased reliance on loan loss provisions for smoothing income has impaired the informativeness of loan loss provisions.

To Pool Or Not To Pool, Teng Aun Khoo, Kai Guan Tan

Research Collection School Of Accountancy

Under the Singapore’s modified territorial tax system, the foreign sourced income (FSI) received or deemed received in Singapore is subject to tax unless otherwise exempted. To avoid having the same income from being taxed twice, foreign tax credits (FTC) are granted to resident taxpayers for the foreign tax paid (FTP) in the country of source against the Singapore tax payable on the same income. Presently, we have two systems under which FTC can be granted, subject to satisfying certain conditions, namely the existing foreign tax credit system and the new FTC pooling system.

Codification Of Statements On Standards For Attestation Engagements, As Of January 2013, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Inside Ifrs : Accounting And Financial Reporting Fundamentals, Renee Rampulla

Guides, Handbooks and Manuals

No abstract provided.

Using A Soc 1sm Report In Audits Of Employee Benefit Plans; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Compilation And Review Developments - 2013/14; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Investment Companies Industry Developments, 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Investment Companies Industry Developments, 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.