accounting corporate accounting and global standardization

... is clear that accounting lies at the heart of capitalism as an economic system To understand capitalism one must understand accounting and to understand accounting one must understand capitalism ... various standards on the accounting for leases that have been issued by the standard setting bodies in the USA, UK, Australia, and New Zealand, and by the International Accounting Standards Committee ... Financial Accounting Standard No 13, ‘ Accounting for leases’’ (SFAS 13); the Australian Statement of Accounting Standard No 17, ‘ Accounting for leases’’ (now titled Approved Accounting Standard...

Ngày tải lên: 31/10/2014, 01:32

... Governments of Australia, Finland, Italy, the Netherlands, New Zealand, and Norway, as well as the Eli Lilly and Company Foundation and the Johnson and Johnson Corporate Social Responsibility, ... and organizations of people with mental disorders and family members These organizations demand quality and excellence and monitor whether practice and implementation are of a high standard and ... and authority can result in inconsistent, if not contradictory, standards and requirements It is essential to coordinate and align standards and requirements if these are to promote quality and...

Ngày tải lên: 15/03/2014, 01:20

... Feltham, G and Ohlson, J "Valuation and Clean Surplus Accounting for Operating and Financial Activities." Contemporary Accounting Research (Spring 1995), 689-731 Frankel, R and Lee, C "Accounting ... cash flow accounting with GAAP accrual accounting is quite narrow and further research might compare alternative accrual accounting systems might promote better techniques and better accounting ... T., and Ohlson, J "Aggregate Accounting Earnings Can Explain Most of Security Returns." Journal of Accounting and Economics (June/September, 1992), 119-142 Edwards, E and Bell, P The Theory and...

Ngày tải lên: 23/04/2014, 16:06

... implementation of corporate governance standards in Poland The development of the stock exchange and the growing share of foreign investors enhanced the improvement of the corporate governance standards ... board and management functioning, and raise corporate transparency Additionally, World Bank Report on the Observance of Standards and Codes (2005) highlights that the major weakness of corporate ... Kowalewski Ivan Stetsyuk Oleksandr Talavera Corporate Governance and Dividend Policy in Poland Berlin, July 2007 Opinions expressed in this paper are those of the author and not necessarily reflect...

Ngày tải lên: 02/01/2015, 17:33

... J Krishnan 1999 Accounting accruals and auditor reporting conservatism Contemporary Accounting Research 16 (Spring): 135-165 Geiger, M., and K Raghunandan 2002 Auditor tenure and audit quality ... opportunistic? Review of Accounting Studies 3: 175-208 Warfield, T., J Wild, and K Wild 1995 Managerial ownership, accounting choices, and informativeness of earnings Journal of Accounting and Economics ... Jiambalvo 1994 Debt covenant effects and the manipulation of accruals Journal of Accounting and Economics 17 (January): 145-176 DeFond, M L., K Raghunandan, and K Subramanyam 2002 Do nonaudit service...

Ngày tải lên: 06/01/2015, 19:41

... Financial Accounting Standards and Statements of Auditing Standards are issued by the Financial Accounting Standard Committee and Auditing Standard Committee of the Accounting Research and Development ... information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed investors (e.g Rock, 1986; Beatty and Ritter, 1986), and such information asymmetry is ... by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed investors (Rock, 1986; Beatty and Ritter, 1986) Several analytical models...

Ngày tải lên: 06/01/2015, 19:41

... earnings and cash flows as measures of firm performance: The role of accounting accruals Journal of Accounting and Economics 18 (1): 3-42 Dechow, P., and I D Dichev 2002 The quality of accruals and ... J A., and S Fortin 2004 Auditor choice and the cost of debt capital in newly public firms Journal of Accounting and Economics 37: 113-136 Sengupta, P 1998 Corporate disclosure quality and the ... (e.g., Ederington, Yawitz, and Roberts 1987; Ziebart and Reiter 1992; Pittman and Fortin 2004; Ashbaugh-Skaife, Collins, and LaFond 2006), we include a loss dummy (LOSS) and the interest coverage...

Ngày tải lên: 06/01/2015, 19:41

... auditor rotations Accounting Today (August 12) Dechow, P 1994 Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals Journal of Accounting and Economics ... Ashbaugh-Skaife, H D Collins, and R LaFond 2006 The effects of corporate governance on firms‘ credit ratings Journal of Accounting and Economics 42: 203-243 Ball, R., and L Shivakumar 2005 Earnings ... University and George Mason University ., and H Huang 2005 Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan Journal of Contemporary Accounting and...

Ngày tải lên: 06/01/2015, 19:41

... research on accounting choice, Journal of Accounting and Economics 31, 255-307 Francis, J R., and J Krishnan, 1999, Accounting accruals and auditor reporting conservatism, Contemporary Accounting ... Contemporary Accounting Research 15, 424 Burgstahler, D., and I Dichev, 1997, Earnings management to avoid decreases and losses, Journal of Accounting and Economics 24, 99-126 Carcello, J V and A L ... ‘low-balling’, and disclosure regulation, Journal of Accounting and Economics 3, 113-127 Dechow, P.M., 1994, Accounting earnings and cash flows as measures of firm performance: the role of accounting...

Ngày tải lên: 06/01/2015, 19:42

... “low-balling” and disclosure regulation Journal o f Accounting and Economics 3: 113-127 1981b Auditor size and audit quality Journal o f Accounting and Economics 3: 183-199 Dechow, P 1994 Accounting ... (DeFond and Jiambalvo 1991, 1993; discretionary accruals proxies calculated from Jones (1991) and Kang and Sivaramakrishnan (1995) models 14 Although the Korean corporate accounting standards ... income-increasing accounting methods Contemporary Accounting Research 9: 411-431 , and 1994 Debt covenant violation and manipulation of accruals Journal o f Accounting and Economics 17...

Ngày tải lên: 06/01/2015, 19:42

... ‘Information quality and the valuation of new issues’, Journal of Accounting and Economics, Vol 8, pp 159–72 Watts, R L (2003), ‘Conservatism in accounting Part 1: Accounting Explanations and implications’, ... timeliness’, Journal of Accounting and Economics, Vol 39, pp 83–128 Basu, S (1997), ‘The conservatism principle and the asymmetric timeliness of earnings’, Journal of Accounting and Economics, Vol ... standard deviation, minimum, median and maximum for continuous variables for the full sample and the Big and non-Big audit sub-samples, as well as t-statistics comparing mean values for Big and...

Ngày tải lên: 06/01/2015, 19:43

... of Accounting and Economics 32 (July): 115–139 ———, and K R Subramanyam 1998 Auditor changes and discretionary accruals Journal of Accounting and Economics 25 (February): 35–67 Deis, D R., and ... on accounting decisions Journal of Accounting and Economics (April): 85–107 ———, and J A Wahlen 1999 A review of the earnings management literature and it implications for standard setting Accounting ... role of accounting accruals Journal of Accounting and Economics 18 (July): 3–42 ———, and D Skinner 2000 Earnings management: Reconciling the views of accounting academics, practitioners, and regulators...

Ngày tải lên: 06/01/2015, 19:43

... implementation of corporate governance standards in Poland The development of the stock exchange and the growing share of foreign investors enhanced the improvement of the corporate governance standards ... board and management functioning, and raise corporate transparency Additionally, World Bank Report on the Observance of Standards and Codes (2005) highlights that the major weakness of corporate ... Kowalewski Ivan Stetsyuk Oleksandr Talavera Corporate Governance and Dividend Policy in Poland Berlin, July 2007 Opinions expressed in this paper are those of the author and not necessarily reflect...

Ngày tải lên: 06/01/2015, 19:47

... analysis of accounting quality Journal of Accounting Research 41 (2): 363–86 Larcker, D., and S Richardson 2004 Fees paid to audit firms, accrual choices, and corporate governance Journal of Accounting ... Warfield, T., J Wild, and K Wild 1995 Managerial ownership, accounting choices, and informativeness of earnings Journal of Accounting and Economics 20 (1): 61–91 Wolfinger, R., and M O’Connell 1993 ... Computation and Simulation 48 (2): 233–43 Xie, B., W Davidson III, and P DaDalt 2003 Earnings management and corporate governance: The roles of the board and the audit committee Journal of Corporate...

Ngày tải lên: 06/01/2015, 19:47

... missing accounting and institutional data In particular, Ireland and Denmark are excluded because Amadeus does not provide data on depreciation and operating income for Irish companies and cash and ... entirely run by owner-managers (Ang et al., 2000) and agency conflicts possibly exist between bankers and owners and bankers and management (Vander Bauwhede and Willekens, 2004) In the absence of market-based ... on a value of one when financial reporting and tax rules are highly aligned (Belgium, Finland, France and Spain16) and zero otherwise (the Netherlands and the UK) To examine whether tax alignment...

Ngày tải lên: 06/01/2015, 19:48

... justification and accounting precision’, Journal of Accounting and Public Policy, Vol 22, pp 175–99 El Mir, A E & Seboui, S (2006), Corporate governance and earnings management and the relationship ... quality, corporate governance, the choice and relevance of corporate and governmental accounting disclosures, and decision-making quality in accounting and business Mark I Hwang is a professor ... choices, and corporate governance’, Journal of Accounting Research, Vol 42, No 3, pp 625–58 Larcker, D F., Richardson, S A & Tuna, I (2007), Corporate governance, accounting outcomes, and organizational...

Ngày tải lên: 06/01/2015, 19:48

... Key Concepts and Skills • Understand dividend types and how they are paid • Understand the issues surrounding dividend policy decisions • Understand the difference between cash and stock dividends ... Repurchase: An Alternative to Cash Dividends • What We Know and Do Not Know about Dividends and Payout Policies • Stock Dividends and Stock Splits 17-3 Cash Dividends • Regular cash dividend ... repurchased with cash on hand, but only if and to the extent the Company holds unrestricted cash in excess of $200 million to ensure that an adequate level of cash and cash equivalents is maintained.”...

Ngày tải lên: 31/03/2015, 21:20

... (1982), Dempsey and Laber (1992), and Wang, Erickson and Gau (1993) The information signaling theory and agency cost theory provide contrasting explanations between dividend payout and future cash ... dividend and total dividend panel regression models, which are based on the model from Bradley, Capozza and Seguin (1998) and the concept of excess dividend equation proposed by in Lu and Shen ... Spieler Thanks for the invaluable comments, help and experience in the research work To my dear parents and fiancé Thanks for your love, understanding and care i Table of Contents Page Acknowledge……………………………………………………………...

Ngày tải lên: 02/10/2015, 22:53

... investors, and the ownership structure is divided to two main structures: concentrated and dispersed According to T X T Nguyen (2010) and Ullah, Fida and Khan (2012), the number of large-block owners and ... many theories and research support to the dividend relevant argument such as Bird-in-hand theory by Gordon and Walter (1963), Agency MBA04029 – TRAN THU PHUONG theory by Jensen and Meckling (1976), ... Correlation 45 4.2.2 Pooled OLS and Random Effect Model (REM) 48 4.2.3 Model (1) and Model (2) with Pooled OLS analysis 52 4.2.4 Model (3) and Model (4) with REM 52 4.2.5...

Ngày tải lên: 23/10/2015, 15:38

... studies corroborating this conclusion include Bird and Rowlands (2001), Butkiewicz and Yanikkaya (2005), Easterly (2005) and Agostino (2008) Bird and Rowlands (2001) investigate whether World Bank policy ... Protection and Labor 11 Policies and Institutions for Environmental Sustainability • D Public Sector Management and Institutions 12 Property Rights and Rule-based Governance 13 Quality of Budgetary and ... indicators and the assessment procedure used to generate them The CPIA overall goes well beyond the Washington Consensus, as cluster C address human development and social and environmental policies, and...

Ngày tải lên: 21/04/2016, 07:24