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Correspondence - Quarterly Financial Reports, Wku Board Of Regents

Board of Regents Documents

Correspondence from Thomas Meredith to Regents regarding second quarter financial reports.

No. 120 1992 November

International Journal for Business Education

SIEC Historical Documents

The Pricing Decision: Balancing The Cost-Based And Market-Based Approaches In Different Industries, Shawn M. Kain, Kenneth Yale Rosenzweig

Accounting Faculty Publications

The objectives of this paper are to discuss cost estimating and pricing issues in four different industries, to analyze methods and strategies that are used in the costing and pricing of products in those industries, and to make general comparisons about costing and pricing techniques.

Accurate projection of costs is essential to the survival of any firm because cost estimates often determine whether a project will be authorized to begin or continue, the amount of resources that will be allocated to a particular product or product line, the prices of products, and the firm's and product line's profitability. Many management …

Exhibit 5 - Financial Audit, Wku Board Of Regents

Board of Regents Documents

Intercollegiate Athletics Department Statement of Revenues & Expenditures, 6/30/1992 audit.

No. 119 1992 April

International Journal for Business Education

SIEC Historical Documents

No. 118 1991 November

International Journal for Business Education

SIEC Historical Documents

No. 117 1991 April

International Journal for Business Education

SIEC Historical Documents

No. 116 1990 November

International Journal for Business Education

SIEC Historical Documents

Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley

Accounting Faculty Publications

Utilizing a model of the relationship between skill accumulation and earnings known as human capital theory, we analyzed the incremental earnings associated with various educational and professional credential for a sample of members of the National Association of Accountants (NAA). Data were collected by means of a questionnaire survey of NAA members and were analyzed utilizing a multiple regression technique. Earnings is regressed on various education and certification variables. Employment characteristics and personal characteristics of the respondents are included as control variables.

Our analysis documents positive earnings increments for the bachelor’s and MBA degrees and the CPA certificate. For the …

No. 115 1990 April

International Journal for Business Education

SIEC Historical Documents

No. 114 1989 November

International Journal for Business Education

SIEC Historical Documents

No. 113 1989 April

International Journal for Business Education

SIEC Historical Documents

No. 112 1988 November

International Journal for Business Education

SIEC Historical Documents

No. 111 1988 April

International Journal for Business Education

SIEC Historical Documents

No. 110 November 1987

International Journal for Business Education

SIEC Historical Documents

Company Resistance To Complex Fasb Statements: The Case Of Sfas 33, Kenneth Yale Rosenzweig

Accounting Faculty Publications

Over the past fifteen years, the Financial Accounting Standards Board (FASB) has issued numerous pronouncements designed to narrow the differences in accounting practice and thereby increase the usefulness of financial statements by making them more comparable among different enterprises. Though questions have often been raised over the years about the complex and prescriptive nature of these pronouncements, Statement of Financial Accounting Standards No. 33, “Financial Reporting and Changing Prices” (SFAS 33), has perhaps been the most controversial. The above statement required subject companies to generate and publish information that was radically different from that produced in accordance with conventional financial …

No. 109 1987 April

International Journal for Business Education

SIEC Historical Documents

No. 108 1986 November

International Journal for Business Education

SIEC Historical Documents

User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti

Accounting Faculty Publications

In contrast to early bookkeeping systems whose only role was to assist the resident owners, financial reporting today serves to protect various nonresident parties with interests in the enterprise, such as absentee shareholders. It provides them with information useful for monitoring the operations of the enterprise and for making decisions concerning it.

The Financial Accounting Standards Board (FASB) formalized this concept of usefulness when it stated:

• Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. The information should be comprehensible to those who …

No. 106 1985 November

International Journal for Business Education

SIEC Historical Documents

Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig

Accounting Faculty Publications

How is price-adjusted information required by FAS 33, “Financial Reporting and Changing Prices,” being used for management decision-making purposes? I mailed a questionnaire survey to the controllers of all companies in the FASB's Statement 33 bank to find out the answers and to examine the company characteristics associated with such use. The questionnaire was designed to find out the extent of use and reporting of FAS 33 information for internal company purposes such as management decision making and the factors that might be associated with that use and reporting.

The controllers were asked about the extent of internal use and …

Ua37/30/2 Wku Research Notecards - F Topics, Lowell Harrison

Faculty/Staff Personal Papers

Notecards created by Lowell Harrison while researching his book Western Kentucky University. The cards transcribed below are for 259 topics beginning with F ranging from Faculty - Hunt to Future of Education.

No. 104 1984 November

International Journal for Business Education

SIEC Historical Documents

No. 103 1984 April

International Journal for Business Education

SIEC Historical Documents

Some Simpler Methods Of Accounting For The Effects Of Changing Prices, Surendra P. Agrawal, Kenneth Yale Rosenzweig

Accounting Faculty Publications

The complexities of accounting for the effects of changing prices on financial statements could be lessened with the use of simpler accounting methods. Because of existing complexities, even industrialized countries require only their larger business entities to provide inflation-adjusted information. Such information is prepared by making numerous adjustments to the traditional, historical cost-based data. For example, in the United Kingdom, inflation-adjusted income is calculated in two stages: operating profit and profit attributable to shareholders. These calculations are based on the concept of value to the business and require complicated adjustments with respect to cost of goods sold, depreciation, monetary working …

No. 101 1983 April

International Journal for Business Education

SIEC Historical Documents

No. 100 1982 November

International Journal for Business Education

SIEC Historical Documents

No. 100 1982 November

International Journal for Business Education

SIEC Historical Documents

No. 98 1981 November

International Journal for Business Education

SIEC Historical Documents

No. 97 1981 April

International Journal for Business Education

SIEC Historical Documents