Financial Accounting Agent Theory & Positive 4 ppt
Tài liệu Transparency, Financial Accounting Information, and Corporate Governance ppt
... 54- 71. ———. 19 64. “Public Regulation of the Securities Market.” Journal of Business 37: 117 -42 . Sweeney, A. 19 94. “Debt-Covenant Violations and Managers’ Accounting Responses.” Journal of Accounting ... Economics 8, no. 4: 44 8-81. Barry, C., and S. J. Brown. 1985. “Differential Information and Security Market Equilibrium.” Journal of Financial and Quantitative Analysis 20, n...
Ngày tải lên: 17/02/2014, 09:20
Critical Financial Accounting Problems Issues and Solutions_9 pptx
... Sons, 19 84) , p. 692. 43 . AICPA, ‘‘Push-Down Accounting, ’’ p. 14. 44 . Ibid., pp. 16–17. 45 . James M. Sylph, ‘‘Push-Down Accounting: Is the U.S. Lead Worth Fol- lowing?’’ Canadian Chartered Accounting ... Security Prices,’’ Accounting Review 49 (April 19 74) , pp. 245 –58. 37. Bimal K. Prodhan, ‘‘Geographical Segment Disclosure and Multinational Risk Profile,’’ Journal of Busines...
Ngày tải lên: 20/06/2014, 18:20
Critical Financial Accounting Problems Issues and Solutions_10 ppt
... Stockholders’ equity Carve-out accounting, 158–59 Convertible debit, APB Opinion No. 14, 11 Dividends: cash, 44 45 ; liquidating, 46 47 ; property, 45 ; scrip, 45 46 ; stock, 47 49 Employee Retirement Income ... callable, 41 42 ; con- vertible, 41 ; cumulative, 40 ; partic- ipating, 40 41 ; with stock warrants, 42 43 Pretax financial income, 65 170 Critical Financial Accountin...
Ngày tải lên: 20/06/2014, 18:20
Critical Financial Accounting Problems Issues and Solutions_2 ppt
... interest rate of 10% for $215 ,44 3 .42 . On May 1, 1996, the Dodd Company includes the following entry: Investments in Securities Available-for-Sale 215 ,44 3 .42 Cash 215 ,44 3 .42 Exhibit 3.1 shows the schedule ... rate of 10% for $215 ,44 3 .42 . On January 1, 1996, the Jackson Company makes the following entry: Investments in Debt Securities Held to Maturity $215 ,44 3 .42 Cash 215 ,4...
Ngày tải lên: 21/06/2014, 04:20
Critical Financial Accounting Problems Issues and Solutions_7 pptx
... Sons, 19 84) , p. 692. 43 . AICPA, ‘‘Push-Down Accounting, ’’ p. 14. 44 . Ibid., pp. 16–17. 45 . James M. Sylph, ‘‘Push-Down Accounting: Is the U.S. Lead Worth Fol- lowing?’’ Canadian Chartered Accounting ... Security Prices,’’ Accounting Review 49 (April 19 74) , pp. 245 –58. 37. Bimal K. Prodhan, ‘‘Geographical Segment Disclosure and Multinational Risk Profile,’’ Journal of Busines...
Ngày tải lên: 21/06/2014, 04:20