Similar Search Results

Accounting for Stock Options: Measuring the Real Cost Through Time

Cron, William R.; Hayes, Randall B. - In: American Journal of Business 19 (2004) 2, pp. 13-22

Accounting for stock options is a controversial issue. The FASB recognized that the Òintrinsic valueÓ method, which had …

Persistent link: https://www.econbiz.de/10010583959

Gender Roles in Transition: Career and Family Expectations of Accounting Students

Maupin, Rebekah J. - In: American Journal of Business 8 (1993) 1, pp. 33-38

Quantitative data from a study of gender differentiation among accounting students are analyzed to discover if male and … female accounting students have different attitudes, orientations, and expectations for career and family. Although some … accounting students will have to face as they attempt to combine work and family roles. Both male and female accounting students …

Persistent link: https://www.econbiz.de/10010610626

Cross-functional Interface of Marketing and Accounting: Value Chain Analysis

Stephens, James A.; Archambault, Jeffrey - In: American Journal of Business 13 (1998) 1, pp. 31-40

this broadened perspective. Additionally, several changes in management accounting such as the use of activity …

Persistent link: https://www.econbiz.de/10010610969

Accounting for Nonpension Postretirement Benefits: Analysis of Lobbying Activities

Kreuze, Jerry G.; Langsam, Sheldon A.; Newell, Gale E. - In: American Journal of Business 8 (1993) 1, pp. 25-32

The objective of this paper is to analyze the lobbying activities of the Financial Accounting Standards BoardÕs (FASB …) constituents to the Exposure Draft of Statement 106, ÒEmployerÕs Accounting For Post retirement Benefits Other Than Pensions …

Persistent link: https://www.econbiz.de/10005546488

FASB Damage Control for Small and Medium-Size Firms: A Strategy to Influence Rule-making

Buckmaster, Dale - In: American Journal of Business 7 (1992) 2, pp. 11-17

Accounting rules promulgated by the Financial Accounting Standards Board (FASB) can have economic consequences for most … medium-size firms. It includes a brief discussion of the potential economic consequences of new accounting rules and of the …

Persistent link: https://www.econbiz.de/10005546514

A Performance Model for Staff Internal Auditors: Implications for Personnel Management

Larkin, Joseph M.; Schweikart, James A. - In: American Journal of Business 7 (1992) 2, pp. 19-24

Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career development, and retention of auditors and managers trained in internal auditing. This study attempted to ascertain salient...

Persistent link: https://www.econbiz.de/10005546516

Cross-functional Interface of Marketing and Accounting: Value Chain Analysis

Stephens, James A.; Archambault, Jeffrey - In: American Journal of Business 13 (1998) 1, pp. 31-40

this broadened perspective. Additionally, several changes in management accounting such as the use of activity …

Persistent link: https://www.econbiz.de/10005546517

An Investigation of Auditor and Client Tenure

Sinason, David H.; Jones, Jefferson P.; Shelton, Sandra … - In: American Journal of Business 16 (2001) 2, pp. 31-40

The purpose of this study is to examine the duration of the auditorÕs relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence. Also, audit firm...

Persistent link: https://www.econbiz.de/10005546518

Corporate Pension Plans: How Consistent are the Assumptions in Determining Pension Funding Status?

Newell, Gale E.; Kreuze, Jerry G.; Hurtt, David - In: American Journal of Business 17 (2002) 2, pp. 23-30

received significant press. Accounting for pension plan obligations, for defined benefit plans in particular, requires …

Persistent link: https://www.econbiz.de/10005230167

Current NASDAQ Corporation Methods of Reporting Comprehensive Income

Pandit, Ganesh M.; Rubenfield, Allen; Phillips, Jeffrey J. - In: American Journal of Business 21 (2006) 1, pp. 13-19

Statement of Financial Accounting Standard No. 130 (SFAS 130) was released in 1997 which required publicly traded …

Persistent link: https://www.econbiz.de/10005230178