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Treasury Management Model with Foreign Exchange Exposure

Volosov, K; Mitra, G; Spagnolo, F; Lucas, C A - 2005

In this paper we formulate a model for foreign exchange exposure management and (international) cash management taking into consideration random fluctuations of exchange rates. A vector error correction model (VECM) is used to predict the random behaviour of the forward as well as spot rates...

Persistent link: https://www.econbiz.de/10009465463

Changes in Internal Auditing During the Time of the Major US Accounting Scandals

Carcello, Joseph V.; Hermanson, Dana R.; Raghunandan, K. - 2005

We examine changes in internal auditing during the time of the Enron and WorldCom disasters and the related legislative …

Persistent link: https://www.econbiz.de/10009459081

Defending Organizational Legitimacy after Enron: The Symbolic Use of Stock Option Accounting

Carberry, Edward J. - 2005

This paper examines the forces driving the adoption of an accounting practice, stock option expensing (SOE), among the Fortune 500 in the wake of the recent corporate scandals. I argue that in the ensuing debates and challenges to the legitimacy of existing institutional frameworks governing...

Persistent link: https://www.econbiz.de/10009466165

THE EMERGENCE AND CONSEQUENCES OF STOCK-BASED COMPENSATION IN THE CONTEMPORARY FIRM: AN INSTITUTIONAL APPROACH TO THE ORGANIZATIONAL FOUNDATIONS OF INEQUALITY

Carberry, Edward J. - 2008

This dissertation explores the ways in which institutional organizational theory can enhance our understanding of how organizational structures that shape social inequality emerge, diffuse, and persist over time. More specifically, in three distinct papers, I examine the institutionalization of...

Persistent link: https://www.econbiz.de/10009466280

Enron: An examination of agency problems

De Lange, P; Arnold, B - 2004

that sank the 'unsinkable' Enron vessel. The lessons of that fateful voyage cast a stark metaphoric reminder of the …, made the Enron collapse more catastrophic. The loss of thousands of jobs, millions of dollars of employee's superannuation … funds, including the losses borne by shareholders, creditors and analysts floats like debris around the Enron remains. As …

Persistent link: https://www.econbiz.de/10009481482

Minority Discounts and Control Premiums in Appraisal Proceedings

Booth, Richard A., Marbury Research Professor of Law - 2001

In a merger, a stockholder often has a statutory right of dissent and appraisal under which the stockholder may demand to be paid fair value exclusive of any gain or loss that may arise from the merger itself. Most courts and commentators agree that a dissenting stockholder should ordinarily...

Persistent link: https://www.econbiz.de/10009432052

The Role of Fair Value Accounting in Bank Failures: 2001-2010

Spring, Jacob Edward Eugene - 2010

Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value has exacerbated the severity of the recent financial...

Persistent link: https://www.econbiz.de/10009468726

Effects of Recognition versus Disclosure on the Structure and Financial Reporting of Share Based Payments

Choudhary, Preeti - 2008

I examine whether financial statement preparers (managers and auditors) treat recognized versus disclosed fair value of option compensation differently. Recognition refers to items that appear on the face of financial statements and that are included in subtotal figures that appear in the...

Persistent link: https://www.econbiz.de/10009475429

Tarptautiniai apskaitos standartai ir jų taikymas Lietuvoje

Vainora, Klanaitė - 2007

Tyrimo objektas – tarptautiniai apskaitos standartai Darbo tikslas - išanalizavus tarptautinių apskaitos standartų būtinumą ir praktinę taikymo Lietuvos įmonėse patirtį, numatyti perėjimo prie tarptautinių apskaitos standartų taikymo etapus ir atskleisti standartų įtaką...

Persistent link: https://www.econbiz.de/10009478300

Turto įkainojimo metodų lyginamoji analizė

Kraniauskienė, Laima - 2010

Tyrimo objektas – turto įkainojimo būdai finansinėje apskaitoje. Tyrimo tikslas – atlikti turto įkainojimo metodų lyginamąją analizę bei nustatyti, kaip turto įkainojimo būdai įtakoja įmonės finansinę būklę ir veiklos rezultatą. Tyrimo uždaviniai: • išanalizuoti turto...

Persistent link: https://www.econbiz.de/10009478698