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Articles 8551 - 8580 of 40069
Full-Text Articles in Accounting
On-Market Share Buy-Backs: Asx Disclsoure, Jason David Mitchell, Holub M.
On-Market Share Buy-Backs: Asx Disclsoure, Jason David Mitchell, Holub M.
Research Collection School Of Accountancy
Our paper investigates the compliance of Australian listed firms with the ASX disclosure rules for on‐market share buy‐backs. We find that firm compliance is reasonable for initial buy‐back announcements, but poor for final buy‐back notices. In the latter instance, the disclosure in the appropriate ASX notice is provided in only 53% of cases. Of significant concern is the even lower degree of final notice compliance (42%) for buy‐backs tagged as having ‘unlimited’ duration. Across our total sample of 807 buy‐backs, an alternative form of disclosure of buy‐back completion is provided in 25% of cases, and no proper notification of either …
Cash Is King, Themin Suwardy
Cash Is King, Themin Suwardy
Research Collection School Of Accountancy
What can SMEs do to monitor, manage and improve their cash flow
Hedge Funds And Analyst Conflict Of Interest, Sung Gon Chung, Melvyn Teo
Hedge Funds And Analyst Conflict Of Interest, Sung Gon Chung, Melvyn Teo
Research Collection School Of Accountancy
Are sell-side analysts reluctant to go against the investment views of their hedge fund clients? We show that analysts tend to upgrade stocks recently bought and downgrade stocks recently sold by hedge funds. Relative to other buy and strong buy recommendations, similar recommendations on stocks predominantly held by hedge funds parlay into poorer three-month and six-month stock returns. Hedge funds concurrently offload their stock holdings when analysts issue flattering reports. In line with an agency based explanation, our results are more pronounced for important brokerage clients such as high dollar turnover hedge funds and hedge funds who are prime brokerage …
Account Books (Sc 303), Manuscripts & Folklife Archives
Account Books (Sc 303), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 303. Two account books, 1852-1855, of a general merchant, possibly at Bowling Green, Kentucky.
Mcgoodwin & Parks? - Bowling Green, Kentucky (Sc 302), Manuscripts & Folklife Archives
Mcgoodwin & Parks? - Bowling Green, Kentucky (Sc 302), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 302. Ledger of sales, 1896-1898, of a grocer at Bowling Green, Kentucky, possibly the firm of McGoodwin & Parks.
Hatfield, Samuel (Sc 301), Manuscripts & Folklife Archives
Hatfield, Samuel (Sc 301), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 301. Account book, 1830-1873, of Samuel Hatfield, a general merchant in eastern Simpson County, Kentucky. Includes accounts of tobacco notes, tobacco, meal, and mules and pigs bought.
Davis, Robert (Sc 300), Manuscripts & Folklife Archives
Davis, Robert (Sc 300), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 300. Account book, 1846-1847, of the estate of Robert Davis, a merchant at Bowling Green, Kentucky. Includes a list of notes and accounts due, and cash received from the sale of his goods and chattels, including slaves.
Dinwiddie, William, 1787-1865 (Sc 297), Manuscripts & Folklife Archives
Dinwiddie, William, 1787-1865 (Sc 297), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 297. Account book of William Dinwiddie, a saddler and harness maker at Bowling Green, Kentucky. Also includes loose sheets of account records.
Burnam, Tom L., 1830-1885 (Sc 299), Manuscripts & Folklife Archives
Burnam, Tom L., 1830-1885 (Sc 299), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 299. Book containing invoices, 1857-1858, rendered to Tom L. Burnam, a general merchant at Bowling Green, Kentucky.
Coleman, James Pemberton, 1826-1888 (Sc 298), Manuscripts & Folklife Archives
Coleman, James Pemberton, 1826-1888 (Sc 298), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 298. Account book of James P. Pendleton, a grocer at Bowling Green, Kentucky. Also includes “List of cases in Police Court and my fees in same.”
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Renick Account Books (Sc 296), Manuscripts & Folklife Archives
Renick Account Books (Sc 296), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 296. Account books, 1816-1821 and 1846-1885, of the Renick family, Smiths Grove, Kentucky, containing records of work done by a blacksmith for barter, with accounts noted in pounds and shillings; and of a general merchant, whose records include an estate appraisal; and miscellaneous notes.
Analysis Of The Real Estate Investment Trust (Reit) Industry, Frederic Juillet
Analysis Of The Real Estate Investment Trust (Reit) Industry, Frederic Juillet
MBA Student Scholarship
In 2009, most REITs opted for the recapitalization of their balance sheets in order to respond to the recent global credit crisis, thus reducing their leverage and strengthening their financial statements (REIT, 2011b). In 2011, the REIT industry represented $54.3 billion in revenue and a profit of $7.8 billion. The industry annual growth expectation for the next 5 years (from 2011 to 2016) is 5.1% or $69.7 billion (IBISWorld, 2011b). The Hotel & Motel industry counted 14 REITs in the lodging/resort sector in the U.S. (REIT, 2011c) and represented 10.5% of the equity REIT Industry (IBISWorld, 2011b). The REIT structure …
Gatewood & Chapline (Sc 294), Manuscripts & Folklife Archives
Gatewood & Chapline (Sc 294), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 294. Account book, 1806, of William Chapline and Williamson Gatewood, general merchants in Bowling Green, Warren County, Kentucky.
Maxey, John (Sc 293), Manuscripts & Folklife Archives
Maxey, John (Sc 293), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 293. Account book, 1837-1848, of lumber accounts, and lists of employees’ work and pay, by wages and goods, in Bowling Green, Warren County, Kentucky.
Account Book (Sc 291), Manuscripts & Folklife Archives
Account Book (Sc 291), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 291. Account book of a general merchant, probably of Bowling Green, Kentucky.
Accounting Capstone Course Design: Using The Internet To Modernize A Graduate Accounting Capstone Course, Diane S. Bloom, Clemense Ehoff Jr.
Accounting Capstone Course Design: Using The Internet To Modernize A Graduate Accounting Capstone Course, Diane S. Bloom, Clemense Ehoff Jr.
All Faculty Scholarship for the College of Business
This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from the Internet. Benefits, drawbacks, and feedback from students who completed the updated course are presented as a basis for future study. The concepts and techniques presented in this analysis can easily be applied to capstone courses in other disciplines.
Large Mutual Fund Families: Bigger May Not Always Be Better, Knowledge@Smu
Large Mutual Fund Families: Bigger May Not Always Be Better, Knowledge@Smu
Knowledge@SMU
Investments are vital to one’s financial freedom. But investment strategy is an art which not everybody can master. Those who are new to investing may see mutual funds as an easy tool to make money. It has been traditionally thought that larger mutual fund families tend to perform better than their smaller counterparts. Do they really?
Does Eliminating The Form 20-F Reconciliation From Ifrs To U.S. Gaap Have Capital Market Consequences?, Yongtae Kim, Haidan Li, Siqi Li
Does Eliminating The Form 20-F Reconciliation From Ifrs To U.S. Gaap Have Capital Market Consequences?, Yongtae Kim, Haidan Li, Siqi Li
Accounting
This paper investigates the capital market consequences of the SEC's decision to eliminate the reconciliation requirement for cross-listed companies following International Financial Reporting Standards (IFRS). We find no evidence that the elimination has a negative impact on firms' market liquidity or probability of informed trading (PIN). We also find no evidence of a significant impact on cost of equity, analyst forecasts, institutional ownership, stock price efficiency and synchronicity. Moreover, IFRS users do not increase disclosure frequency nor supply the reconciliation voluntarily. Our results do not support the argument that eliminating the reconciliation results in information loss or greater information asymmetry. …
Insider Trading In The United States, James H. Thompson
Insider Trading In The United States, James H. Thompson
All Faculty Scholarship for the College of Business
Insider trading is the buying or selling of a corporation's stock or other securities by an employee who has the potential to access non-public information about the company. Although most individuals associate insider trading with illegal activity, a majority of the trades are done legally. Illegal insider trading refers generally to buying or selling a security, in breach of a fiduciary duty or other relationship of trust and confidence, while in possession of material, nonpublic information about the security. This paper discusses disclosures, regulatory efforts, impact on investor confidence, relationship to ethics, and history of major court decisions regarding insider …
The Foreign Corrupt Practices Act: An Examination Of Cases And Enforcement Actions, Michael D. Akers, Brittany Zeske
The Foreign Corrupt Practices Act: An Examination Of Cases And Enforcement Actions, Michael D. Akers, Brittany Zeske
Accounting Faculty Research and Publications
No abstract provided.
Capital Market Consequences Of Managers' Voluntary Disclosure Styles, Holly I. Yang
Capital Market Consequences Of Managers' Voluntary Disclosure Styles, Holly I. Yang
Research Collection School Of Accountancy
This paper studies the capital market consequences of managers establishing an individual forecasting style. Using a manager-firm matched panel dataset, I examine whether and when manager-specific credibility matters. If managers' forecasting styles affect their perceived credibility, then the stock price reaction to forecast news should increase with managers' prior forecasting accuracy. Consistent with this prediction, I find that the stock price reaction to management forecast news is stronger when information uncertainty is high and when the manager has a history of issuing more accurate forecasts, indicating that individual managers benefit from establishing a personal disclosure reputation.
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Productivity Incentive At Work, Yee Loong Sum
Productivity Incentive At Work, Yee Loong Sum
Research Collection School Of Accountancy
On the issue of productivity incentives, Professor Sum Yee Loong from SMU School of Accounting provided some insights into the Production and Innovation Credit (PIC) scheme and how it can help SMEs offset the increase in the Dependency ratio ceilings (DRCs) announced in the recent Singapore Budget 2012.
The Party's Over: The Role Of Earnings Guidance In Resolving Sentiment-Driven Overvaluation, Nicholas Seybert, Holly I. Yang
The Party's Over: The Role Of Earnings Guidance In Resolving Sentiment-Driven Overvaluation, Nicholas Seybert, Holly I. Yang
Research Collection School Of Accountancy
This paper shows that an important link between investor sentiment and firm over valuation is optimistic earnings expectations, and that management earnings guidance helps resolve sentiment-driven overvaluation. Using previously identified firm characteristics, we find that most of the negative returns to uncertain firms in months following high-sentiment periods fall within the three-day window around the issuance of management earnings guidance. Comparisons of guidance months to nonguidance months show that guidance issuance affects the magnitude and not just the daily distribution of negative returns. There is also some evidence of negative returns around earnings announcements for firms that previously issued guidance, …
Jeffries & Myers (Sc 289), Manuscripts & Folklife Archives
Jeffries & Myers (Sc 289), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 289. Daybook, 1834-1840, of James Jeffries and Harvey Myers, leather dealers at Glasgow, Barren County, Kentucky. Also includes a booket of notes due labeled, “Jeffries & Bush, Note Book, Nov. 4th, 1837.”
Mcreynolds Store (Sc 290), Manuscripts & Folklife Archives
Mcreynolds Store (Sc 290), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 290. Account book, 1883-1888, of a general store at Lewisburg, Logan County, Kentucky. Some pages have been used as a scrapbook and include clippings of poems and essays, and colored cards.
Durham, James S. (Sc 288), Manuscripts & Folklife Archives
Durham, James S. (Sc 288), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 288. Account book, 1859-1868, of a general merchant at Saloma, Taylor County, Kentucky. Includes accounts of the sale of whiskey by the drink.
Brown, John H., 1832-1866 (Sc 285), Manuscripts & Folklife Archives
Brown, John H., 1832-1866 (Sc 285), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 285. Account book, 1856-1862, of John H. Brown, a Kentucky-born druggist doing business in Cairo, Illinois. Includes accounts of customers designated “Dutch sausage maker”; “Irishman, Big, who stays with little Scotchman”;” Washwoman”; “Sore mouth gentleman at Mr. Hanes,” etc.
Agenda. Auditing Standards Board, January 10-12, 2012, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board
Agenda. Auditing Standards Board, January 10-12, 2012, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.