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Articles 9481 - 9510 of 40108
Full-Text Articles in Accounting
Enhancing Green Tax Measures In Hong Kong : A Means Of Addressing The City's Environmental Problems, Yuzhu Lu
Enhancing Green Tax Measures In Hong Kong : A Means Of Addressing The City's Environmental Problems, Yuzhu Lu
Lingnan Theses
Nowadays, pressures on the environment are increasing around the world. In particular, Hong Kong, a compact city with a population of nearly seven million, one which has undergone remarkable economic growth over the past few decades, has developed severe environmental problems. It also has deficiencies in its taxation system: a small tax base, for example. In today’s world, “green” taxes have been accepted and applied by more and more countries, especially those in the OECD. However, Hong Kong still has not adequately used the tax tool as an integral part of the government’s anti-pollution strategy. Accordingly, the major objective of …
Aicpa Annual Report; My Aicpa Is..., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Annual Report; My Aicpa Is..., American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Is The Special Purpose Vehicles Act Responsible For The Decline In Npl Ratios?, Stephanie L. Chan, Andrew Adrian Y. Pua
Is The Special Purpose Vehicles Act Responsible For The Decline In Npl Ratios?, Stephanie L. Chan, Andrew Adrian Y. Pua
DLSU Business & Economics Review
This study aimed to determine if the SPV Act was actually responsible for the marked decline in NPL ratios this past four years. Using aggregated data for the entire Philippine Banking System, segregated according to type of bank, results suggest that the SPV Act was not responsible for the decline in the NPL ratios but may be attributed to a downward trend in the loan to asset ratio where values are getting closer to the interval for which NPL ratios are at a minimum, economic sluggishness as measured by deviations from the long run trend of macroeconomic variables, and seasonal …
A Comparative Analysis Of The Entrepreneurial Styles Of Second, Third, And Fourth Generation Overseas Chinese And Filipinos In The Philippines, Gerley Q. Po
DLSU Business & Economics Review
This study used the multiple case study research approach and presents a comparative analysis of the similarities and differences in entrepreneurship styles among second, third and fourth generation overseas Chinese and Filipinos in the Philippines. Specifically, it aimed to compare the entrepreneurs’ entrepreneurial characteristics, leadership styles, and value orientation. The results indicate that the two groups are heterogeneous even though they operate business in the same country. However, slowly, the influence of Filipino culture is seen in the fourth generation overseas Chinese. The study hopes to provide new generation of entrepreneurs insights on entrepreneurial styles that need to change to …
Human Resource Management Practices: Drivers For Stimulating Corporate Entrepreneurship In Large Companies In The Philippines, Divina M. Edralin
Human Resource Management Practices: Drivers For Stimulating Corporate Entrepreneurship In Large Companies In The Philippines, Divina M. Edralin
DLSU Business & Economics Review
Leading companies in the Philippines have realized that nurturing an entrepreneurial culture through the implementation of various strategic human resource management (HRM) practices will enhance their firm’s ability to gain competitive advantage and achieve superior performance. This study attempted to determine the degree to which various HRM practices stimulate corporate entrepreneurship and which HRM function is the most significant driver of corporate entrepreneurship (CE) in large companies in the Philippines. Findings reveal that the companies are extensively implementing different practices related to HRM functions that cultivate CE. Employee relations, training and development, and recruitment and selection HRM functions are found …
Nigeria’S Debt Overhang (1960-2005): A Critical Revisit, Solomon A. Adebola
Nigeria’S Debt Overhang (1960-2005): A Critical Revisit, Solomon A. Adebola
DLSU Business & Economics Review
A general global trend up to the 1980’s has been for nations to rely substantially on external loans and aids for economic sustenance and technological development. This is particularly true for less developed countries (LDC). Unfortunately for these LDCs, their debts have gone beyond the countries’ capacity to repay. The debts have, for many such developing countries, been on a perpetual geometrical increase. Such countries have ended up with a debt overhang, with its detrimental impacts on the countries’ economic growth and social development. This research note gives a treatise on the theoretical framework of a debt overhang, and a …
Exploratory Market Survey Of Tuba In Tacloban City, Arturo Pacho
Exploratory Market Survey Of Tuba In Tacloban City, Arturo Pacho
DLSU Business & Economics Review
This research note explores the market condition of tuba in Tacloban City in the Philippines. It examined the market viability of tuba as a source of income for small retailers as well as coconut farmers. To determine whether there is any commercial value to tuba, and to what extent, a survey was made on the type of tuba sold, the price it is sold for, the quantity sold, the age of tuba, and the source of tuba. This report provides basic information as to the commercial value of tuba to small store retailers in the city.
Matrix Of The Proposed Statement On Auditing Standards (Sas) Interim Financial Information (Redrafted) Marked Against Sas No. 116, Interim Financial Information (Aicpa, Professional Standards, Vol. 1, Au Sec. 722)., American Institute Of Certified Public Accountants. Auditing Standards Board
Matrix Of The Proposed Statement On Auditing Standards (Sas) Interim Financial Information (Redrafted) Marked Against Sas No. 116, Interim Financial Information (Aicpa, Professional Standards, Vol. 1, Au Sec. 722)., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
A Comparative Analysis Of The Bootstrap Versus Traditional Statistical Procedures Applied To Digital Analysis Based On Benford’S Law, Ikseon Suh, T. Christopher Headrick
A Comparative Analysis Of The Bootstrap Versus Traditional Statistical Procedures Applied To Digital Analysis Based On Benford’S Law, Ikseon Suh, T. Christopher Headrick
Accounting Faculty Research and Publications
No abstract provided.
An Examination Of Underreporting Of Time And Premature Signoffs By Internal Auditors, Qianhua Ling, Michael D. Akers
An Examination Of Underreporting Of Time And Premature Signoffs By Internal Auditors, Qianhua Ling, Michael D. Akers
Accounting Faculty Research and Publications
The passage of the Sarbanes-Oxley Act of 2002 (SOX) heightened the importance of internal controls and accordingly, a key control - the internal audit junction. Consequently, management and external auditors have both increased their reliance on internal auditors' work. While there has been considerable research regarding the impact of the underreporting of time and premature sign-offs on the external audit, there has only been one study that has examined the impact of these two items on the internal auditors' work. Such research is dated (1994) and prior to the passage of SOX. We surveyed members of the Institute of Internal …
Formation And Consequences Of Going Concern Opinions: A Review Of The Literature, Jodi L. Gissel
Formation And Consequences Of Going Concern Opinions: A Review Of The Literature, Jodi L. Gissel
Accounting Faculty Research and Publications
Shortly after the passage of SAS No. 59, Asare (1990) summarized the evolution of research on the going concern opinion (GCO) in order to evaluate the Auditing Standards Board's assumptions regarding the signals sent to the market via the GCO. Over the past twenty years, researchers have continued to investigate the importance of GCOs. The authors objectives are to bring current the evolution of standards, regulations, and literature concerning GCOs, to synthesize a body of research that still presents inconsistent findings, and to suggest future research that could further our understanding of GCO formation and consequences. Given the large volume …
Three Studies Related To The Institutionalization Of International Financial Reporting Standards., Anna Alon
Three Studies Related To The Institutionalization Of International Financial Reporting Standards., Anna Alon
Electronic Theses and Dissertations
This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Nationalism was found to influence the extent of adoption. The study contributes to IFRS adoption literature by recognizing …
Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips
Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips
Electronic Theses and Dissertations
This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor's litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is evaluated by jurors, following the bankruptcy of a client. The first study examines whether the auditor's SOX Section 404 reporting decisions influence lawyers' assessments of their litigation exposure. The second study investigates whether voluntary disclosures of significant deficiencies in internal controls within the SOX Section 404 report, and the subjectivity of the internal control judgments made by the auditor, …
Could Decision Trees Help Improve Farm Service Agency Lending Decisions?, Benjamin P. Foster, Jozef Zurada, Douglas K. Barney
Could Decision Trees Help Improve Farm Service Agency Lending Decisions?, Benjamin P. Foster, Jozef Zurada, Douglas K. Barney
Faculty and Staff Scholarship
This study examines whether a statistically derived decision tree could serve as a means to improve U.S.A. Farm Service Agency lending decisions. The study is a substantial extension and reanalysis of an earlier work by Barney, Graves and Johnson, (1999). Results indicate that a decision tree could be a valuable tool for Farm Service Agency employees in their lending decisions. The decision tree provides as good or better predictive accuracy than neural networks and logistic regression models at reasonable cutoff levels of Type II to Type I costs of lending. The decision tree also meets the transparency criteria for Farm …
Changing Careers -- Six Options For Becoming A Cpa, Elizabeth V, Grace, T. G. Black
Changing Careers -- Six Options For Becoming A Cpa, Elizabeth V, Grace, T. G. Black
Faculty Publications
No abstract provided.
Annual Report Of Aicpa Disciplinary Activity, January 1-December 31, 2010 And 2009, American Institute Of Certified Public Accountants (Aicpa)
Annual Report Of Aicpa Disciplinary Activity, January 1-December 31, 2010 And 2009, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza
The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza
Faculty Publications
Drawing on Schumpeterian theory, this article presents estimates of a first-order autoregressive model of profit persistence for large US firms, using Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, and simple (unadjusted) accounting measures from the Compustat database. We hypothesize about the differences we should expect to find between these two sets of estimates, and also provide a fresh normative assessment of the dynamic competitiveness of the US economy.
Understanding Analysts Forecasts, R. J. Louth, P. Joos, S. E. Satchell, Guy Weyns
Understanding Analysts Forecasts, R. J. Louth, P. Joos, S. E. Satchell, Guy Weyns
Research Collection School Of Accountancy
The purpose of this paper is to model analysts’ forecasts. The paper differs from the previous research in that we do not focus on how accurate these predictions may be. Accuracy may indeed be an important quality but we argue instead that another equally important aspect of the analysts’ job is to predict and describe the impact of jump events. In effect, the analysts’ role is one of scenario prediction. Using a Bayesian-inspired generalised method of moments estimation procedure, we use this notion of scenario prediction combined with the structure of the Morgan Stanley analysts’ forecasting database to model …
Accounting, Risk, And Revolution, Stefano Harney
Accounting, Risk, And Revolution, Stefano Harney
Research Collection Lee Kong Chian School Of Business
In response to the position of Steve Toms, this article argues that risk must be understood not as it has been posited by capital but rather as it might be taken up by labour. It uses Marx's socialization thesis to maintain that risk is a symptom of possibility for labour. Drawing on the work of Randy Martin the argument culminates in a consideration of the interanimation of capital in labour occasioned by the second helping of risk produced by its commoditisation. It concludes that far from being just what Michel Aglietta calls a social evaluation of private economic activity, risk …
Quick Reference Guide To Divorce-Related Tax-Matters, American Institute Of Certified Public Accountants. Family Law Tax Force, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Quick Reference Guide To Divorce-Related Tax-Matters, American Institute Of Certified Public Accountants. Family Law Tax Force, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Petriarch : The Complete Guide To Financial And Legal Planning For A Pet's Continued Care, Rachel Hirschfeld
Petriarch : The Complete Guide To Financial And Legal Planning For A Pet's Continued Care, Rachel Hirschfeld
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual As Of June 1, 2010 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual As Of June 1, 2010 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future : Succession Planning Basics, William L. Reeb
Securing The Future : Succession Planning Basics, William L. Reeb
Guides, Handbooks and Manuals
No abstract provided.
Building Your Bullet-Proof Plan For Paperless Practices, Joseph P. Manzelli, American Institute Of Certified Public Accountants .Private Companies Practice Section
Building Your Bullet-Proof Plan For Paperless Practices, Joseph P. Manzelli, American Institute Of Certified Public Accountants .Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Inside Track To Careers In Accounting, Stan Ross, James Carberry
Inside Track To Careers In Accounting, Stan Ross, James Carberry
Guides, Handbooks and Manuals
No abstract provided.
Winning The New Ballgame : Planning For Growth In A Post-Recession Economy, Michael J. Ramos
Winning The New Ballgame : Planning For Growth In A Post-Recession Economy, Michael J. Ramos
Guides, Handbooks and Manuals
No abstract provided.
You Are The Value : Define Your Worth, Differentiate Your Cpa Firm, Own Your Market, Leo J. Pusateri
You Are The Value : Define Your Worth, Differentiate Your Cpa Firm, Own Your Market, Leo J. Pusateri
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids As Of June 1, 2010, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids As Of June 1, 2010, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application, Committee Of Sponsoring Organizations Of The Treadway Commission
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fraudulent Financial Reporting: 1998-2007 : An Analysis Of U.S. Public Companies, Mark S. Beasley, Dana R. Hermanson, Joseph V. Carcello, Terry L. Neal
Fraudulent Financial Reporting: 1998-2007 : An Analysis Of U.S. Public Companies, Mark S. Beasley, Dana R. Hermanson, Joseph V. Carcello, Terry L. Neal
Association Sections, Divisions, Boards, Teams
No abstract provided.