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Small Firms Investment: A Search For The Motivations 1999-2002
Hankinson, Alan - 2002
in the south of England. The results were published in the International Small Business Journal 1984. This research has …
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009429872
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International trade in financial services
Webster, Allan; Hardwick, Philip - 2005
International trade in financial services is a topic of some importance both to the financial services sector itself and in international trade negotiations. Unfortunately, intrinsic problems in defining and measuring trade in services, combined with a lack of data in many countries, have made...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009477574
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The Acceleration of Stock Options in Anticipation of FAS 123 (R)
St. John, Kayleen - 2008
The Financial Accounting Standards Board (FASB) mandated the expensing of stock options with FAS 123 (R). As of March 2006, 749 companies had accelerated the vesting of their employee stock options and avoided a reduction in their reported profits that otherwise would have occurred under the new...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009429955
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Analysis of the LIFO inventory valuation method during the onset of IFRS
Romeo, Joseph Louis - 2009
I propose that the Last in, First out (LIFO) inventory valuation method needs to be reevaluated. I will evaluate the impact of the LIFO method on earnings of publically traded companies with a LIFO reserve over the past 10 years.I will begin my proposal with the history of how the LIFO method...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009429983
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Scaling the Costs of 404 Testing to Fit the Needs of Small Public Companies
Hallarin, Daniel - 2008
In July of 2002, the Sarbanes-Oxley Act was passed by Congress, including section 404 which requires the auditors to test and opine on the company's internal controls. Since that time there has been much debate about whether the intended benefits of increased investor confidence and financial...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009430020
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The International Financial Reporting Standards and Their Implementation into the US Accounting System
Dols, Mindyleigh - 2010
This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of intangibles. By investigating the differences in the two...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009430143
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Young CPAs Remain Undaunted by Scandals
Hermanson, Heather M.; Hill, Mary C.; Ivancevich, Susan H. - 2004
Did the demise of Arthur Andersen and the related fallout affect the satisfaction of entry-level accountants at Big Four firms? The answer appears to be "no." Despite the considerable negative press focused on the profession, entry-level accountants still assess positively the profession and...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009459008
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Six Levels of Financial Knowledge
Manners, George E. - 2006
"financial" is most operative here. The Level 1 knowledge base connects a business to the outside world. When you have output … volume and variable cost per output unit, you have the basis for Level 2 vocabulary. When a business transitions to Level 3 … distinct increment in knowledge when moving to Level 4. This increment recognizes that the business is not just an output …
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009459009
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What I Have Learned So Far: Observations on Managing an Academic Accounting Career
Hermanson, Dana R. - 2008
In this commentary, I offer several observations for managing a successful and satisfying academic accounting career. First, I encourage readers to appreciate two key realities of the academic accounting labor market: the rewards derived from research and the massive shortage of accounting...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009459011
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Top 10 Audit Deficiencies
Beasley, Mark S.; Carcello, Joseph V.; Hermanson, Dana R. - 2001
The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exchange Commission sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most of which engaged ill fraudulent financial...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009459012