1,720,983 research outputs found
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The Relationship between Privatization, Culture, Adoption of International Accounting Standards, and Accounting in Egypt
Get PDFThis study explores how the Egyptian socioeconomic factors impacted the implementation of International Accounting Standards (IASs) in Egypt. Prior research concluded that developing nations have special needs when it comes to accounting and financial reporting and recommended nation-specific analysis. The author adapts Gray's (1988) model, which connects Hofstede's cultural dimensions with accounting practice, to fit the Egyptian environment
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Market Reactions to Accounting Policy Deliberations the Case of Pensions (SFAS No. 87)
Get PDFThis study had two basic objectives. The first was to determine the stock market reactions to the pension policy deliberations. The second was to further our understanding of the significance of the FASB's due process. The author selected 13 critical events that preceded passage of SFAS No. 87 and designed a quasi experiment to examine the stock market reaction around the above events. Two portfolios were constructed to test the hypotheses. The first portfolio consisted of firms in the experimental group (firms sponsoring a defined benefit pension plan) and the second portfolio consisted of firms in the control group (firms sponsoring a defined contribution pension plan). The two portfolios were matched on the basis of SIC code, debt to equity ratio and assets
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The Impact of Contextual Variables on Internal Auditors' Propensity to Communicate Upwardly
Get PDFThe author examined whether contextual variables impact internal auditors' self-assessed likelihood of whistleblowing. The author synthesized a theoretical framework and developed research hypotheses that predict relationships between the self-assessed likelihood of whistleblowing and (1) magnitude of the consequences (2) channels of communication and (3) type of wrongdoing. To test these hypotheses, the author provided internal auditors (n=123) with a scenario and asked them to self-assess the likelihood of reporting evidence of a malfacation to their internal audit director even though their audit manager told them to ignore the wrongdoing
Capsule comments Reviews [1987, Vol. 14, no. 1]
Get PDFBooks reviewed are: United States of America Before the Securities and Exchange Commission in the Matter of McKesson & Robbins, Inc. - Testimony of Expert Witnesses and Fourth International Congress - 1933
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Foreign Exchange Risk Management in U.S. Multinationals Under SFAS no. 52: Change in Management Decision Making in Response to Accounting Policy Change
Get PDFSFAS No. 52, Foreign Currency Translation, was issued in December, 1981, replacing SFAS No. 8, Accounting For the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements. SFAS No. 52 has shifted the impact of translation gains and losses from the income statement to the balance sheet. It was expected that SFAS No. 52 would eliminate the incentive for multinationals to engage in various hedging activities to reduce the effect of the translation process in reported earnings. It was also expected that multinationals would change their foreign exchange risk management practices. The major purpose of this study was to investigate the effect of SFAS No. 52 on foreign exchange risk management practices of U.S. based multinationals
Reviews [1987, Vol. 14, no. 1]
Get PDFBooks reviewed are: LaCapra, Dominick.: History Criticism. and Porter, Dale L. The Emergence of the Past: A Theory of Historical Explanation. Reviewed By Barbara D. Merino; Yamey, B. S., Edey, H. C. and Thomson, H. W. Accounting in England and Scotland 1543-1800 Reviewed by Patti A. Mills; Carey, John L., Professional Ethics of Public Accounting Reviewed by Robert Bricke
Reviews [1988, Vol. 15, no. 1]
Get PDFBooks reviewed are: Reflections OF A Renaissance Scholar: Carl Devine\u27s Essays in Accounting Theory, Volumes I-V, Reviewed by Edward Arrington; Hall, William D. Accounting and Auditing: Thoughts on Forty Years in Practice and Education. Authur Andersen & Co. Reviewed by Robert J. Kirsch Bowling; H. Thomas Johnson, A New Approach to Management Accounting History Reviewed by Joseph R. Razek; Robert Shaplen, Kreuger: Genius and Swindler Reviewed by Dale L. Fleshe
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The Role of Accounting Information in Investor Assessments of Corporate Takeovers
Get PDFThe objective of this research is to assess whether the financial markets impute motives to bidding firm managers in setting the new equilibrium share price at the time a tender offer is announced
Book reviews [1986, Vol. 13, no. 1]
Get PDFBooks reviewed are: Robert R. Locke, The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France and Great Britain, 1880-1940. Review by O. Finley Graves; F. Sewell Bray, Precision and Design in Accountancy Reviewed by Edward N. Coffman; Richard P. Brief, ed. Dicksees Contribution to Accounting Theory Reviewed by Walker Fesmire; Leslie G. Campbell, International Auditing: A Comparative Survey of Professional Requirements in Australia, Canada, France, West Germany, Japan, the Netherlands, the UK and the USA. Reviewed by O. Ronald Gray; Sir Hugh Cooke. A Summary of the Principal Legal Decisions Affecting Auditors Reviewed by Raymond T. Holmes, Jr.; Hawawini, G. A. and Ashok, V., eds. The History of Interest Approximations Reviewed by Charles E. Boynton IV; McCraw, Thomas K. Prophets of Regulation Reviewed by Robert Bricker; D. R. Myddleton, On A Cloth Untrue: Inflation Accounting : The Forward Way Reviewed by B. A. Coda; Beresford Worthington. Professional Accountants Reviewed by Katherine S. Moffeit; CAPSULE COMMENTS: Barbara D. Merino Edwards, J. R., ed. British Company Legislation and Company Accounts, 1844-1974. The Institute of Chartered Accountants in England and Wales Library Catalogue, 1913. The Institute of Chartered Accountants in England and Wales Library Catalogue, 1937. Papers and Proceedings of the American Association of University Instructors in Accounting
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