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Articles 1 - 30 of 36
Full-Text Articles in Corporate Finance
The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein
The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein
Honors Thesis
This thesis examines why value-based investment strategies generate strong returns in some environments yet weaken or collapse in others. Regressions test whether the performance of the book-to-market ratio depends on the investor’s perception of financial health as defined by F-Score and accruals. Across additive regressions, interaction models, cross-sectionals, and heatmap visualizations, a consistent mechanism emerges. The book-to-market effect is strongest when financial information is neither highly reliable nor severely distressed. In these “moderate-quality” environments, investors struggle to fully distinguish the transitory components of earnings from their persistent counterparts. This makes valuation ratios particularly influential. Accrual intensity and financial strength jointly …
Financial Assessment Of Executive Decision-Making And Risk Management: A Case Study Of Autozone, Carolina Hollis
Financial Assessment Of Executive Decision-Making And Risk Management: A Case Study Of Autozone, Carolina Hollis
Honors Theses
This area of investigation pertains to the business organizational structure, executive summary, and risk management decisions of AutoZone within the 2022-2023 fiscal year. This analysis was performed by examining previous financial records, the yearly 10-K report, and various research databases regarding the financial performance of retail auto part companies. Many different sources were used to gather information about AutoZone. AutoZone has an intricate financial system that maintains the going concern by addressing current issues within the financial world to combat problems they could face in the future. These risk factors include inflation, interest rates, energy prices, political climates, and supply …
In-Depth Examination Of Financial Accounting: Case Studies Analysis, Gurpreet Singh
In-Depth Examination Of Financial Accounting: Case Studies Analysis, Gurpreet Singh
Honors Theses
This thesis is a collection of different accounting case studies over 2 semesters. There are eleven cases that make up this thesis including. There are various topics involved in all these cases including: 102 Minutes that Changed America, Design Your Life – Atlanta, Excel Crash Course, Financial Implications of Covid-19 on Pfizer, Important Influencer Interview – Vince Chamblee, Case Competition – Overview, Case Competition – Audit, Case Competition – Tax, Case Competition – Advisory, Case Competition – Risk, Case Competition – Presentation. All the cases over the two semesters proved to be a great learning for me. Case VI through …
Diverse Analyses Of Accounting: A Series Of Case Studies, Hannah Harris
Diverse Analyses Of Accounting: A Series Of Case Studies, Hannah Harris
Honors Theses
This thesis consists of a diverse variety of case studies surrounded accounting and accounting-related issues. The first five cases span a broad range of topics, such as 9/11 and COVID-19 and their effects on the accounting industry. The last five cases, which were completed as a team, provide an in-depth analysis of Goldman Sachs, mostly through the team’s study of their 2020 and 2021 financial statements. These cases provide an overview of the company and the team’s suggested improvements in each line of service—audit, tax, advisory, and risk advisory. Through these cases, I was provided a much deeper insight into …
Fixed Assets Accounting: How It Can Impact Employees, Auditors & Shareholders, Zach Markey
Fixed Assets Accounting: How It Can Impact Employees, Auditors & Shareholders, Zach Markey
Accounting Undergraduate Honors Theses
In this thesis, I demonstrate how the proper, or improper, accounting of fixed assets can distinctly impact employees, auditors, and shareholders of publicly traded companies. As a foundation for this thesis, I give an overview of fixed assets accounting by explaining its magnitude on the balance sheet and income statement in addition to the differences between financial and tax accounting for fixed assets. Next, I focus on three areas relating to fixed assets accounting that I find the most compelling for this thesis: capital expenditures, auditing and fraud. Each of these subtopics will share studies, procedures, and stories on how …
Cryptocurrency And The Stock Market, Can We Trust Them?, Natalie Snead
Cryptocurrency And The Stock Market, Can We Trust Them?, Natalie Snead
Honors College Theses
Cryptocurrency is a relatively new investment method and currency. Daily, the news media reports about its instability and the perceptions surrounding it. To provide a measure of its perceived stability and trustworthiness, I have conducted a survey of undergraduate and graduate students in various accounting courses. The questions asked in this survey are used to gauge the overall perceptions and opinions of students concerning the stock market and cryptocurrency. The survey uses a five point opinion ranking system, ranging in opinions from 1-5 (strongly disagree, disagree, neutral, agree, and strongly agree). This survey is also used in conjunction with questions …
Case Study Summary: Johnson & Johnson And Macy's Inc., Cameron Richardson
Case Study Summary: Johnson & Johnson And Macy's Inc., Cameron Richardson
Honors Theses
This thesis, over a one-year period, covers conclusions derived from research on two different companies: Johnson & Johnson and Macy’s Inc. Through a two-semester course taken within the scope of the honors college alongside Dr. Victoria Dickinson, I, alongside my respective group members for each company, were able to compile a thorough analysis of risks and business strategies the two corporations could identify and implement to manage present and future complications. This analysis followed standard conventions of the accounting profession, as our research was focused on identifying risks and strategies affiliated with audit, tax, and advisory services, modeling how professional …
Case Studies For Accountancy, Davis Judd
Case Studies For Accountancy, Davis Judd
Honors Theses
This Thesis is a combination of 11 case studies written over the course of my junior year. Roughly half of these case studies were completed by myself. Case study two was completed as a group that included David Dykes, Noah Nix, and Sean Fitzhenry. Case studies six through ten were completed with Avery Andress, Josh Pearson, Olivia Meyer, and Shivani Chaudhary. These studies challenged us to research a public company and provide services for auditing, tax, and consulting. The remaining studies were a variety of research-based cases to better prepare us for the professional world. Some were more personalized to …
Accounting Case Studies, Jack Mcinnis
Accounting Case Studies, Jack Mcinnis
Honors Theses
Accounting Case Studies is a compilation of independent case studies performed during the Honors Accounting 420 class. The case studies consisted of multiple performed individually, and a case competition with an assigned group. The case studies I performed individually consist of an assessment between the two cities I was interested in beginning my career in, a case study about the presidential debate in 2020, an evaluation of the optimal corporate tax, a mentorship interview, and an analysis of the 2008 housing crisis in the United States. My group for the case study included my fellow classmates; Francena Sekul, Caitlyn Henry, …
Case Studies In Accountancy, Michael Keene
Case Studies In Accountancy, Michael Keene
Honors Theses
Case Studies in Accountancy is a compilation of case studies completed in fulfillment of ACCY 420. My cases are titled as followed: A Tale of Two Cities, Financial Statements, Presidential Debate, Tax Cuts and Job Act and Taxodus, Professional Interview, Financial Crisis, Case Competition Amazon Overview, Case Competition Amazon Audit Analyst, Case Competition Amazon Tax Advisor, Case Competition Amazon Advisory Consultant and Case Competition Amazon’s Equity Position. These cases covered a variety of topics in the world of accountancy as well as touching on our personal lives. In the first semester of the course, cases were typically individual before moving …
Finance And Accounting Dual-Degree Proposal, Meghan Finley
Finance And Accounting Dual-Degree Proposal, Meghan Finley
Senior Honors Projects
No abstract provided.
The New Accounting For Operating Leases: Unintended Consequences In The Airline Industry, Renata Bandeira, Bridget M. Lyons, Carolyn Trabuco
The New Accounting For Operating Leases: Unintended Consequences In The Airline Industry, Renata Bandeira, Bridget M. Lyons, Carolyn Trabuco
WCBT Faculty Publications
By 2020, new accounting rules for operating leases were applicable to publicly traded companies reporting under either the US Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). The accounting authorities under both standards noted that the new rules were developed to increase the transparency of lease transactions to provide more relevant and comparable information. We compare two Brazilian airlines reporting under IFRS, Azul and Gol, with an operationally similar US airline reporting under US GAAP, JetBlue, to determine whether the new standards improve the ability to understand, evaluate, and compare performance, managerial decision making and credit metrics. …
Valuation Challenges Arising From The New Leasing Standard Asc 842: A Teaching Note, Bridget M. Lyons
Valuation Challenges Arising From The New Leasing Standard Asc 842: A Teaching Note, Bridget M. Lyons
WCBT Faculty Publications
Accounting Standards Codification (ASC) Topic 842, the new accounting standard on leasing, aims to improve transparency related to leasing and to enable users of financial statements to more readily compare firms that lease with firms that borrow to buy assets. The standard is effective for 2020 and has had a significant impact on the balance sheets of many firms. This note provides an overview of the accounting changes and highlights key issues related to financial analysis and valuation with guidance on how to avoid common errors and accurately calculate and compare enterprise value, EBIT, EBITDA, valuation multiples and key valuation …
What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?, Kyle Joseph Norman
What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?, Kyle Joseph Norman
Honors Theses and Capstones
No abstract provided.
Ireland And Iceland In Crisis B: Decreasing Loan Loss Provisions In Ireland, Arwin G. Zeissler, Andrew Metrick
Ireland And Iceland In Crisis B: Decreasing Loan Loss Provisions In Ireland, Arwin G. Zeissler, Andrew Metrick
Journal of Financial Crises
All public companies in the European Union, including Ireland’s major banks, were required to adopt IAS 39 for their annual accounting periods beginning on or after January 1, 2005. Under the “incurred loss” model of IAS 39, banks could set aside reserves for loan losses only when objective evidence existed that a loan was impaired, not in anticipation of future losses. As a result, Irish banks saw their aggregate reserve for bad loans drop from 1.2% of loan balances at the end of 2000 to only 0.4% by 2006-07, just before the collapse of the banking industry caused loan losses …
More Than The Bottom Line, Edmund Keung, Themin Suwardy, Yew Kee Ho
More Than The Bottom Line, Edmund Keung, Themin Suwardy, Yew Kee Ho
Research Collection School Of Accountancy
In the second instalment of a three-part series on financial literacy, SMU Dean of Postgraduate Professional Programmes and Associate Professor of Accounting (Practice) Themin Suwardy, NUS Associate Professor of Accounting Edmund Keung and SIT Associate Provost and Professor of Accounting Ho Yew Kee discussed three important accounting concepts that investors need to understand in order to know how a company is performing financially.
Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum
Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum
Honors College Theses
This research project was conducted to look into what sort of frauds can be committed to steal unsuspecting investors’ cryptocurrencies. The inspiration for this research came in the form of the fact that millions of dollars are lost to cryptocurrency fraud each day, and many of these frauds are successful due to the public’s naivete towards the dangers of investing in cryptocurrencies. After researching many different cryptocurrency fraud cases, the frauds could be categorized into four major categories. These categories include Ponzi schemes, fake initial coin offering schemes, pump and dump schemes as well as cryptocurrency theft.
Using Data Analytics To Raise Productivity And Profitability: 4 Key Steps For Smes, Gary Pan, Poh Sun Seow
Using Data Analytics To Raise Productivity And Profitability: 4 Key Steps For Smes, Gary Pan, Poh Sun Seow
Research Collection School Of Accountancy
It is widely believed that effective data analysis may create newbusiness opportunities as technological advancement may offercompanies greater ability to predict what their customers want.
Thinking Finance - The Comic Book, Dimitrios V. Siskos
Thinking Finance - The Comic Book, Dimitrios V. Siskos
Publications
Thinking financially results in the best possible outcome and establishes a secure foundation for the future as an independent man. In contrast, thinking emotionally leads to short-sighted financial decisions and usually, deep regrets. However, thinking financially is not pleasant for the people around us. This comic book presents a guy, whose dream is to become an accountant. When he finally succeeds in this, he realizes that thinking financially may be effective for his boss but it is irritating for everyone else, even for his family.
The Effect Of Mandatory Adoption Of Ifrs On Transparency For Investors, Crystal Anderson
The Effect Of Mandatory Adoption Of Ifrs On Transparency For Investors, Crystal Anderson
CMC Senior Theses
This paper examines the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on transparency for investors by measuring the increase in earnings management during the post-adoption period of IFRS. One sign of earnings management is current year earnings being only slightly higher than the previous year’s earnings. An increase in earnings management means a decrease in accounting quality and a decrease of transparency for investors. By comparing firms that mandatorily adopted IFRS to similar benchmark firms in terms of strength of legal enforcement, book-to-market ratios, market values and net incomes, I am able to run empirical …
Do Disclosures Of Customer Metrics Lower Investors' And Analysts' Uncertainty But Hurt Firm Performance?, Emanuel Bayer, Kapil R. Tuli, Bernd Skiera
Do Disclosures Of Customer Metrics Lower Investors' And Analysts' Uncertainty But Hurt Firm Performance?, Emanuel Bayer, Kapil R. Tuli, Bernd Skiera
Research Collection Lee Kong Chian School of Business
Investors, analysts, and regulators frequently advocate greater disclosure of nonfinancial information, such as customer metrics. Managers, however, argue that such metrics are costly to report, reveal sensitive information to competitors, and therefore will lower future cash flows. To examine these counterarguments, this study presents the first empirical examination of the prevalence and consequences of backward- and forward-looking disclosures of customer metrics by manually coding 511 annual reports of firms in two industries, telecommunications (365 reports) and airlines (146 reports). The results reveal significant heterogeneity in the disclosure of customer metrics across firms and between industries. On average, in both industries, …
Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio
Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio
Honors Theses and Capstones
No abstract provided.
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
The ITB Journal
When a company decides to purchase another company or enterprise, the consideration paid will, in many cases, exceed the total of the separate valuation of each of the assets and liabilities of the company or enterprise being purchased. The extent of the premium paid is sometimes dependent on the growth potential of the company in question. In other cases, the premium is linked to the possibilities for cost-cutting when synergies between the existing and new companies are exploited. Occasionally, the fact that a company has an established reputation or an established customer base will result in a considerable premium being …
The Determinants And Consequences Of Disclosure Committee Adoption, Lyle Roy Schmardebeck
The Determinants And Consequences Of Disclosure Committee Adoption, Lyle Roy Schmardebeck
Graduate Theses and Dissertations
After the passage of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission recommended that companies voluntarily adopt disclosure committees to aid in preparing company disclosures. In this paper, I investigate the determinants and consequences of disclosure committee adoption. I find that companies with material weaknesses in internal controls over financial reporting and less readable 10-K filings are more likely to adopt disclosure committees. In consequences analyses, using a propensity score matched control sample and a difference-in-differences research design, I find that 10-K filings are longer and less readable after disclosure committee adoption. However, consistent with institutional theory, I …
Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman
Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman
Honors Theses and Capstones
This paper explores the increase in participation and education of American women in the workforce with a special focus on women in business and accounting roles. The paper then goes on to discuss the wage gap between genders, how to remedy inequality in the workplace, and highlights several reasons why pursing a solution to gender inequality is beneficial for both the employee and the company.
A Comparative Study Of Governing Board Composition And Financial Performace Measures In New Hampshire Hospitals, Heather C. Brooks
A Comparative Study Of Governing Board Composition And Financial Performace Measures In New Hampshire Hospitals, Heather C. Brooks
Honors Theses and Capstones
No abstract provided.
Productivity, Return-On-Capital And Stock Price Performance, Andrew Lee, Tracey Zhang
Productivity, Return-On-Capital And Stock Price Performance, Andrew Lee, Tracey Zhang
Research Collection School Of Accountancy
Productivity improvements in businesses are invariably championed as value-enhancing propositions. Whether the improvements are labour-related or asset-related, the value of a business is arguably enhanced when its employees are more productive, its assets are utilised more productively, and its operations are conducted more efficiently.
Comprehensive Income Reporting: Fasb Decides Location Matters, Dennis Chambers
Comprehensive Income Reporting: Fasb Decides Location Matters, Dennis Chambers
Faculty Articles
The article reports on Accounting Standards Update (ASU) 2011-05 issued by the Financial Accounting Services Board (FASB) in June 2011. It states that the standard requires all companies to report comprehensive income and components either in one continuous statement or in two separate, but consecutive, net income and other comprehensive income statements.In both cases, companies must reportedly now report in an income statement-type location for total comprehensive income.
Backdated Stock Options Ownership Impact On The Corporation, Management, & Shareholders, Karen Cascini, Alan Delfavero
Backdated Stock Options Ownership Impact On The Corporation, Management, & Shareholders, Karen Cascini, Alan Delfavero
WCBT Faculty Publications
In the post-Sarbanes-Oxley Act (SOx) world, there has been an unprecedented crackdown on fraudulent activity occurring within corporate America. During recent years, many companies have granted stock options to their executives and employees as part of compensation packages. While the issuance of stock options as a component of compensation is considered to be a legal practice, corruption has taken this corporate resource to unlawful heights. Recently, numerous corporations have been in the news for potentially backdating stock options. Accordingly, the purpose of this paper is to distinguish between legal and illegal aspects of backdating stock options, and to examine the …
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 …