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Articles 9541 - 9570 of 40108
Full-Text Articles in Accounting
Bibliography Of Donald J. Kirk, Anonymous
Bibliography Of Donald J. Kirk, Anonymous
Accounting Hall of Fame Brochures
No abstract provided.
Letter From Barry C. Melancon, Cpa, President And Ceo, American Institute Of Certified Public Accountants, To The Honorable Chris Dodd, Chairman, Senate Banking, Housing And Urban Affairs Committee, And The Honorable Richard Shelby, Ranking Republican, Senate Banking, Housing And Urban Affairs Committee Re: Opposition To Section 984 Of The Restoring American Financial Stability Act Of 2010., Barry C. Melancon
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Media Center — Faqs About Fair Value Accounting, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Media Center — Faqs About Fair Value Accounting, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Letter To Chairman Frank And Ranking Member Bachus, Re: Congressman Ed Perlmutter Language Amendment To Financial Stability Improvement Act Of 2009., Barry C. Melancon
Aicpa Letter To Chairman Frank And Ranking Member Bachus, Re: Congressman Ed Perlmutter Language Amendment To Financial Stability Improvement Act Of 2009., Barry C. Melancon
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Letter To Members Of The House Financial Services Committee, Re: Investor Protection Act., Barry C. Melancon
Aicpa Letter To Members Of The House Financial Services Committee, Re: Investor Protection Act., Barry C. Melancon
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Re: Accounting Standards For Private Companies (Comment Letter)., Judith H. O'Dell, American Institute Of Certified Public Accountants. Private Company Financial Reporting Committee
Re: Accounting Standards For Private Companies (Comment Letter)., Judith H. O'Dell, American Institute Of Certified Public Accountants. Private Company Financial Reporting Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Tunneling Through Intercorporate Loans: The China Experience, Guohua Jiang, Charles M. C. Lee, Heng Yue
Tunneling Through Intercorporate Loans: The China Experience, Guohua Jiang, Charles M. C. Lee, Heng Yue
Research Collection School of Accountancy
This study investigates a particularly brazen form of corporate abuse, in which controlling shareholders use intercorporate loans to siphon billions of RMB from hundreds of Chinese listed companies during the 1996 to 2006 period. We document the nature and extent of these transactions, evaluate their economic consequences, examine factors that affect their cross-sectional severity, and report on the mitigating roles of auditors, institutional investors, and regulators. Collectively, our findings shed light on the severity of the minority shareholder expropriation problem in China, as well as the relative efficacy of various legal and extra-legal governance mechanisms in that country.
Private Fund Adviser Registration Act Hr-3818, Anita Krug
Private Fund Adviser Registration Act Hr-3818, Anita Krug
All Faculty Scholarship
This paper comments on the Obama administration's 2009 proposal for the regulation of hedge fund investment advisers.
Cpa Client Bulletin, November 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, November 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Business Process Automation And Managerial Accounting: An Sap Plug And Play Module, Picheng Lee, Principal Investigator, Christian N. Madu, Rudy Jacob, Chu-Hua Kuei
Business Process Automation And Managerial Accounting: An Sap Plug And Play Module, Picheng Lee, Principal Investigator, Christian N. Madu, Rudy Jacob, Chu-Hua Kuei
Cornerstone 3 Reports : Interdisciplinary Informatics
The primary aim of our project is to develop an Enterprise Resource Planning (ERP) platform that enables students at Pace to understand how different interdisciplinary areas in cross-unit and/or cross-enterprise decision making are related. ERP can help us do this since it allows a firm to automate and integrate its business processes, share common data and practices across the entire enterprise, and provide and access information in a real-time environment.
Can We Make Accounting Relevant Again? Non-Traditional Accounting Systems Can Drive Productivity And Future Prosperity, Mark Doggett
Can We Make Accounting Relevant Again? Non-Traditional Accounting Systems Can Drive Productivity And Future Prosperity, Mark Doggett
Faculty/Staff Personal Papers
The financial information used for operational decision-making is inconsistent and current accounting practices encourage tampering. Recent monetary events created turmoil in the stock market and uncertainty in investments. Furthermore, accounting methods seem ineffective in discouraging unscrupulous behavior. Because the financial health of business is measured using Generally Accepted Accounting Principles (GAAP), what other choices exist for measuring fiscal performance? This paper provides an overview on a few potential alternatives to current accounting practice. One such practice is lean accounting. The other accounting systems are Activity Based Costing (ABC), Throughput Accounting (TA), and Resource Consumption Accounting (RCA). This paper will refer …
Taxation Of Gains And Losses On Sales Of New York Subsidiary Stock, Bruce Clements
Taxation Of Gains And Losses On Sales Of New York Subsidiary Stock, Bruce Clements
Faculty Articles
The article focuses on the tax implications of gains and losses from subsidiary sales in New York. The franchise tax on corporations in New York according to Article 9-A of the Tax Law is computed based on the highest in four areas including allocated entire net income, allocated capital, and fixed-dollar minimum tax. The Bausch & Lomb case is presented wherein gains will be taxable and losses will reduce the income in the sale of a subsidiary stock included in a combined return.
Goodwill And Goodwill Write-Downs: Their Effects On Earnings Quality For 2008 And 2009, Don E. Giacomino, Michael D. Akers
Goodwill And Goodwill Write-Downs: Their Effects On Earnings Quality For 2008 And 2009, Don E. Giacomino, Michael D. Akers
Accounting Faculty Research and Publications
This paper examines goodwill on corporate balance sheets. Specifically, the paper measures the extent to which goodwill exists on corporate balance sheets and the degree of goodwill write-downs that have occurred recently. We report on our study and a study by Intangible Business, which show that many firms carry substantial amounts of goodwill on their 2008 balance sheets. Thus, because of the recent downturn in the economy and the markets, the potential for big bath earnings management for 2008 and 2009 exists. In addition, because of reductions in expected returns on pension plan assets, many firms are likely to record …
Brokerage Industry Self-Regulation: The Case Of Analysts’ Background Disclosures, Lawrence Brown, Artur Hugon, Hai Lu
Brokerage Industry Self-Regulation: The Case Of Analysts’ Background Disclosures, Lawrence Brown, Artur Hugon, Hai Lu
Research Collection School Of Accountancy
We evaluate an industry disclosure initiative designed to inform investors, the practice of providing information regarding investment professionals’ backgrounds. Implicit in the motivation for this initiative is the presumed relevance of background information to investors seeking investment professionals’ guidance. We find that analysts with disclosure incidents forecast less accurately than a matched sample of analysts without such disclosures, and that the market views disclosed analysts’ earnings forecasts as less credible than those of the matched sample. Our evidence is consistent with disclosures signaling a persistent analyst characteristic. We conclude that analyst backgrounds are informative regarding both the accuracy and credibility …
Annual Members Meeting, October 20, 2009, Las Vegas, Nevada, American Institute Of Accountants
Annual Members Meeting, October 20, 2009, Las Vegas, Nevada, American Institute Of Accountants
Association Sections, Divisions, Boards, Teams
No abstract provided.
An Introduction To Fund Accounting, Annetta M. Gibson
An Introduction To Fund Accounting, Annetta M. Gibson
Faculty Publications
Presentation for the treasurers, Inter-American Division, October 19 and 20, 2009
Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 18-20, 2009, Volume 2, American Institute Of Certified Public Accountants. Council
Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 18-20, 2009, Volume 2, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 18-20, 2009, Volume 1, American Institute Of Certified Public Accountants. Council
Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 18-20, 2009, Volume 1, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Statement On Auditing Standards, Terms Of Engagement, Written Representations, October 15, 2009, Comments Are Requested By January 15, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, October 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Terms Of Engagement, Written Representations, October 15, 2009, Comments Are Requested By January 15, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, October 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Terms Of Engagement, Written Representations, October 15, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Terms Of Engagement, Written Representations, October 15, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Re: Proposed Accounting Standards Update, Improving Disclosures About Fair Value Measurements (File Reference No. 1710-100) (Comment Letter)., Judith H. O'Dell, American Institute Of Certified Public Accountants. Private Company Financial Reporting Committee
Re: Proposed Accounting Standards Update, Improving Disclosures About Fair Value Measurements (File Reference No. 1710-100) (Comment Letter)., Judith H. O'Dell, American Institute Of Certified Public Accountants. Private Company Financial Reporting Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Miller, William Makel, 1806-1886 (Sc 2049), Manuscripts & Folklife Archives
Miller, William Makel, 1806-1886 (Sc 2049), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 2049. Account book of William Makel Miller, Horse Branch, Ohio County, Kentucky, showing accounts rendered. Loose items found in book include a handwritten copy of Miller's will dated 10 March 1886. Also includes photocopy of a photograph of Miller and his wife from (Hartford, Kentucky) "Times-News," 19 August 1999.
Minutes, Business Meeting Of The Academy Of Accounting Historians, New York, New York, August 2, 2009, Stephanie D. Moussalli
Minutes, Business Meeting Of The Academy Of Accounting Historians, New York, New York, August 2, 2009, Stephanie D. Moussalli
Accounting Historians Notebook
Stephanie D. Moussalli is seated in the Jennifer Reynolds-Moehrle photograph
Accounting At A Tipping Point: American Accounting Association 2009 Annual Meeting And Conference On Teaching And Learning In Accounting, August 1-5, New York, New York; History Presentations At The American Association 2009 Annual Meeting And Conference, Academy Of Accounting Historians
Accounting At A Tipping Point: American Accounting Association 2009 Annual Meeting And Conference On Teaching And Learning In Accounting, August 1-5, New York, New York; History Presentations At The American Association 2009 Annual Meeting And Conference, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2009, Vol. 32, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2009, Vol. 32, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Ole Miss Accountant – Fall 2009, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – Fall 2009, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Admired alum joins Hall of Fame
At A Crossroads: The Impact Of International Financial Reporting Standards In The U.S., Cindy K. Harris
At A Crossroads: The Impact Of International Financial Reporting Standards In The U.S., Cindy K. Harris
Business and Economics Faculty Publications
Public companies in the United States face a new challenge. As set forth in its roadmap for implementation, the Securities and Exchange Commission (“SEC”) is considering the potential use of financial statements prepared in accordance with international financial reporting standards (“IFRS”.) The chief goal of these global standards is to establish a uniform system to improve comparability of companies’ financial positions. For decades, Generally Accepted Accounting Principles (“GAAP”) have been the framework of financial statement preparation for public companies in the U.S. The movement to IFRS represents an unprecedented change in the basis of financial reporting, since IFRS would supersede …
Criscione Wins The Thomas J. Burns Accounting Biographical Research Award, Academy Of Accounting Historians
Criscione Wins The Thomas J. Burns Accounting Biographical Research Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy And Italian Society Of Accounting History Reach Agreement, Academy Of Accounting Historians
Academy And Italian Society Of Accounting History Reach Agreement, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Cpa Client Bulletin, October 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, October 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.