Showing 1 - 10 of 78
This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable...
Persistent link: https://www.econbiz.de/10009441754
descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …
Persistent link: https://www.econbiz.de/10009459016
first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …
Persistent link: https://www.econbiz.de/10009463656
decision-making styles) and their relationships with management accounting systems (MAS) from an organizational life … their MAS. Furthermore, between stages, it is the selection of management accounting tools that dominates the presentation …
Persistent link: https://www.econbiz.de/10009441596
This paper investigates whether firm corporate governance practices have an effect on the quality of its publicly released financial information. Researchers carrying out earnings quality research usually relies on Dechow and Dichev (2002), Leuz et al (2003), Penman (2001) or Barton and Simko...
Persistent link: https://www.econbiz.de/10009441708
This study tests whether the adoption of Australian best practice corporate governance recommendations have a positive or negative relation with financial performance measured by return on assets (ROA) and Tobin's Q. The governance mechanisms associated with increased ROA and Tobin's Q are the...
Persistent link: https://www.econbiz.de/10009441749
accounting and finance disciplines to serve corporate governance. We test empirically if the use of some accounting and finance … advocacy of these disciplines is untenable and their contribution is overstated. Careful application of accounting …
Persistent link: https://www.econbiz.de/10009441761
The two main goals of this thesis are to provide an assessment tool for accounting professors as well as a learning … tool for students to gain a better understanding of the accounting cycle. Many students coming out of the basic accounting … courses have a pretty good understanding of the different parts of the accounting cycle, but few have a solid understanding of …
Persistent link: https://www.econbiz.de/10009466951
are aware of the limitations related to their use. In 1992, Carslaw and Mills found that U.S. intermediate accounting … analysis chapters of Australian introductory accounting and finance textbooks to determine the extent to which: 1. the ratios …
Persistent link: https://www.econbiz.de/10009475179
are aware of the limitations related to their use. In 1992, Carslaw and Mills found that U.S. intermediate accounting … analysis chapters of Australian introductory accounting and finance textbooks to determine the extent to which: 1. the ratios …
Persistent link: https://www.econbiz.de/10009475195