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Articles 8701 - 8730 of 40069
Full-Text Articles in Accounting
The Role Of Accounting Conservatism In Firms' Financial Decisions, Jimmy Kiat Bee Lee
The Role Of Accounting Conservatism In Firms' Financial Decisions, Jimmy Kiat Bee Lee
Research Collection School Of Accountancy
This paper investigates whether financial reporting conservatism is related to firms’ financial flexibility and their access to capital. If conservatism facilitates monitoring and governance by capital providers, they should be more willing to extend financing and increase firms’ access to capital. However, because conservatism leads to systematic understatement of net worth and weakens the appearance of firms’ balance sheet strength, it could also reduce firms’ access to capital. This study tests these two opposing views of the relationship between conservatism and firms’ financial flexibility. Results indicate that firms with greater reporting conservatism exhibit less flexibility in their corporate liquidity management, …
Investor Sentiment, Disagreement, And The Breadth Return Relationship, Hai Lu, Ling Cen, Liyan Yang
Investor Sentiment, Disagreement, And The Breadth Return Relationship, Hai Lu, Ling Cen, Liyan Yang
Research Collection School Of Accountancy
We extend the theory and empirics in Chen, Hong, and Stein (2002) by assuming that investors subject to market sentiment hold a biased belief in the aggregate. With a dynamic multi-asset model, we predict that the breadth-return relationship can be either positive or negative depending on the relative strength of two offsetting forces — disagreement and sentiment. Using the sentiment index developed in Baker and Wurgler (2006, 2007), we find evidence consistent with our predictions. The breadth-return relationship is positive when the sentiment effect is small. However, the relationship becomes negative when (i) the time-series variation of market-wide sentiment is …
Mutual Fund Size, Fund Family Size And Mutual Fund Performance: The Role Of Regulatory Changes, Sanjeev Bhojra, Young Jun Cho, Nir Yehuda
Mutual Fund Size, Fund Family Size And Mutual Fund Performance: The Role Of Regulatory Changes, Sanjeev Bhojra, Young Jun Cho, Nir Yehuda
Research Collection School Of Accountancy
We examine whether the previously documented positive association between fund family size and fund performance is affected by significant regulatory changes (i.e., Regulation Fair Disclosure (Reg FD), the Global Settlement (GS), and increased scrutiny as a result of trading scandals) that have occurred in the last decade. Using Reg FD as a beginning point for these structural changes, we find that, while fund family size was positively associated with fund performance in the period prior to the regulatory changes, this advantage is significantly weaker in the period subsequent to the regulatory changes. Consistent with the weakened advantage of fund family …
Investor Competition Over Information And The Pricing Of Information Asymmetry, Brian K. Atkins, Jeffrey Ng, Rodrigo Verdi
Investor Competition Over Information And The Pricing Of Information Asymmetry, Brian K. Atkins, Jeffrey Ng, Rodrigo Verdi
Research Collection School Of Accountancy
Whether the information environment affects the cost of capital is a fundamental question in accounting and finance research. Relying on theories about competition between informed investors as well as the pricing of information asymmetry, we hypothesize a cross-sectional variation in the pricing of information asymmetry that is conditional on competition. We develop and validate empirical proxies for competition using the number and concentration of institutional investor ownership. Using these proxies, we find a lower pricing of information asymmetry when there is more competition. Overall, our results suggest that competition between informed investors has an important effect on how the information …
Direct And Mediated Associations Among Earnings Quality, Information Asymmetry And The Cost Of Equity, Nilabhra Bhattacharya, Frank Ecker, Per Olsson, Katherine Schipper
Direct And Mediated Associations Among Earnings Quality, Information Asymmetry And The Cost Of Equity, Nilabhra Bhattacharya, Frank Ecker, Per Olsson, Katherine Schipper
Research Collection School Of Accountancy
Using path analysis, we investigate the direct and indirect links between three measures of earnings quality and the cost of equity. Our investigation is motivated by analytical models that specify both a direct link and an indirect link that is mediated by information asymmetry, but do not suggest which link would be more important empirically. We measure information asymmetry as both the adverse selection component of the bid-ask spread and the probability of informed trading (PIN). For a large sample of Value Line firms during 1993–2005, we find statistically reliable evidence of both a direct path from earnings quality to …
The Effects Of Political Connections On The Level And Value Of Cash Holdings: International Evidence, Yuanto Kusnadi, K.C. John Wei
The Effects Of Political Connections On The Level And Value Of Cash Holdings: International Evidence, Yuanto Kusnadi, K.C. John Wei
Research Collection School Of Accountancy
In this paper, we examine the role of political connections on corporate liquidity policies and their consequences in an international setting. We find that managers of politically connected firms have a tendency to hoard more cash than their non-connected counterparts. Moreover, presence of political connections reduces the value of cash holdings. Further analysis reveals that our main findings are more pronounced for firms in emerging markets as well as for firms in countries with weak legal protection of investors and high levels of corruption. Overall, our empirical results corroborate previous findings on the agency cost explanation for corporate cash holdings.
Regarding Women’S Advancement In Public Accounting And Business, Adapted From Research On Women’S Advancement In Accounting: Chronology Of Key Research Findings, Louise E. Single
Regarding Women’S Advancement In Public Accounting And Business, Adapted From Research On Women’S Advancement In Accounting: Chronology Of Key Research Findings, Louise E. Single
Guides, Handbooks and Manuals
No abstract provided.
Cpa’S Guide To Investment Advisory Business Models: Have You Crossed The Line When Providing Investment Advice?, Dinsmore & Shohl
Cpa’S Guide To Investment Advisory Business Models: Have You Crossed The Line When Providing Investment Advice?, Dinsmore & Shohl
Guides, Handbooks and Manuals
No abstract provided.
Cpe Direct, January-March 2012, American Institute Of Certified Public Accountants (Aicpa)
Cpe Direct, January-March 2012, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
2011 Yellow Book: Independence - Nonaudit Services Documentation Practice Aid, Pak-Aims (American Institute Of Management Sciences)
2011 Yellow Book: Independence - Nonaudit Services Documentation Practice Aid, Pak-Aims (American Institute Of Management Sciences)
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Social Security : Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Adviser's Guide To Social Security : Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Guides, Handbooks and Manuals
No abstract provided.
Common Fraud : A Guide To Thwarting The Top Ten Schemes, Glenn L. Helms
Common Fraud : A Guide To Thwarting The Top Ten Schemes, Glenn L. Helms
Guides, Handbooks and Manuals
No abstract provided.
10 Steps To A Digital Practice In The Cloud : New Levels Of Cpa Firm Workflow Efficiency, John H. Higgins, Bryan L. Smith
10 Steps To A Digital Practice In The Cloud : New Levels Of Cpa Firm Workflow Efficiency, John H. Higgins, Bryan L. Smith
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Innovative Tax Planning For Individuals And Sole Proprietors, American Institute Of Certified Public Accountants (Aicpa)
Adviser's Guide To Innovative Tax Planning For Individuals And Sole Proprietors, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Esops : Savvy Strategy For Tax Management, Succession, And Continuity, Scott D. Miller
Esops : Savvy Strategy For Tax Management, Succession, And Continuity, Scott D. Miller
Guides, Handbooks and Manuals
No abstract provided.
Cpa’S Guide To Developing And Managing A Pfp Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Cpa’S Guide To Developing And Managing A Pfp Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
On Your Own! : How To Start Your Own Cpa Firm, Brannon Poe
On Your Own! : How To Start Your Own Cpa Firm, Brannon Poe
Guides, Handbooks and Manuals
No abstract provided.
Complete Guide To The Citp Body Of Knowledge, Tommie Singleton
Complete Guide To The Citp Body Of Knowledge, Tommie Singleton
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Sales And Use Tax : State And Local Compliance And Planning Opportunities, Bfuce M. Nelson
Adviser's Guide To Sales And Use Tax : State And Local Compliance And Planning Opportunities, Bfuce M. Nelson
Guides, Handbooks and Manuals
No abstract provided.
Leading An Accounting Firm : The Pyramid Of Success, Troy Waugh
Leading An Accounting Firm : The Pyramid Of Success, Troy Waugh
Guides, Handbooks and Manuals
No abstract provided.
Sid Kess Approach : 60 Years Of Best Practices In Tax, Education, Careers And Life, James Carberry, Sidney Kess
Sid Kess Approach : 60 Years Of Best Practices In Tax, Education, Careers And Life, James Carberry, Sidney Kess
Guides, Handbooks and Manuals
No abstract provided.
Business Valuation Practice Management Toolkit, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Business Valuation Practice Management Toolkit, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Cpa’S Guide To Investment Advisory Business Models: Have You Crossed The Line When Providing Investment Advice?, American Institute Of Certified Public Accountants. Personal Financial Planning Section, Dinsmore & Shohl
Cpa’S Guide To Investment Advisory Business Models: Have You Crossed The Line When Providing Investment Advice?, American Institute Of Certified Public Accountants. Personal Financial Planning Section, Dinsmore & Shohl
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids As Of June 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids As Of June 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
White Collar Crime : Core Concepts For Consultants And Expert Witnesses, Debra K. Thompson, Randal A. Wolverton
White Collar Crime : Core Concepts For Consultants And Expert Witnesses, Debra K. Thompson, Randal A. Wolverton
Guides, Handbooks and Manuals
No abstract provided.
Tax Research Techniques, Robert Lynn Gardner, Dave N. Stewart, Ronald G . Worsham
Tax Research Techniques, Robert Lynn Gardner, Dave N. Stewart, Ronald G . Worsham
Guides, Handbooks and Manuals
No abstract provided.
Business Ethics : Real World Case Studies, Robert William Walter
Business Ethics : Real World Case Studies, Robert William Walter
Guides, Handbooks and Manuals
No abstract provided.
Save Wisely, Spend Happily : Real Stories About Money & How To Thrive From Trusted Advisors, Sharon L. Lechter
Save Wisely, Spend Happily : Real Stories About Money & How To Thrive From Trusted Advisors, Sharon L. Lechter
Guides, Handbooks and Manuals
No abstract provided.
Accounting And Financial Reporting Guidelines For Cash- And Tax-Basis Financial Statements, American Institute Of Certified Public Accountants (Aicpa)
Accounting And Financial Reporting Guidelines For Cash- And Tax-Basis Financial Statements, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Performance Is Everything : The Why, What, And How Of Designing Compensation Plans, August J. Aquila, Coral L. Rice, American Institute Of Certified Public Accountants. Private Companies Practice Section
Performance Is Everything : The Why, What, And How Of Designing Compensation Plans, August J. Aquila, Coral L. Rice, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.