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Article
Publication date: 1 September 1995

J. David Spiceland, Jerry E. Trapnell, Michael L. Behrens and Abdel Kablan

This article reports the results of tests used to detect shifts in the systematic risk of multinational corporations concurrent with regulations mandating new financial reporting…

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Abstract

This article reports the results of tests used to detect shifts in the systematic risk of multinational corporations concurrent with regulations mandating new financial reporting requirements for foreign currency translations. Results indicate significant beta shifts, suggesting that management undertook specific suboptimal actions to counteract the effects of the regulations and that those actions were responded to by the marketplace in the form of a reassessment of systematic risk. It is further indicated that the market reaction varies according to both the location and magnitude of firms' foreign investments.

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Managerial Finance, vol. 21 no. 9
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 27 June 2008

James F. Sepe and J. David Spiceland

This chapter provides an approach for teaching the income statement within an earnings quality framework in an intermediate accounting course. Not only is the approach rich in…

Abstract

This chapter provides an approach for teaching the income statement within an earnings quality framework in an intermediate accounting course. Not only is the approach rich in content, but it also is an engaging pedagogical device. The article provides a broad outline and then fills in the details with discussion, information, and examples.

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Advances in Accounting Education
Type: Book
ISBN: 978-1-84950-519-2

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Article
Publication date: 1 March 1998

John T. Rigsby, Philip H. Siegel and J. David Spiceland

The purpose of this study is to examine mentoring as an important resource in coping with rapid organizational change during the merger of two international accounting firms…

1091

Abstract

The purpose of this study is to examine mentoring as an important resource in coping with rapid organizational change during the merger of two international accounting firms. Shortly after their merger, 28 pairs of management advisory services (MAS) professionals, i.e., protégés and their mentors, within the two merged firms were interviewed concerning the role mentoring played as an adaptive mechanism in dealing with changes caused by the merger. Both firms examined in the study used a formal mentoring system. In the study, we examined three broad areas. First, whether or not there had been a shift in the type of mentoring relationships from career development to the psycho‐social function in order to deal with the emotional trauma and stress of changes created by the merger, and how extensive this shift had been across the different levels of the merged firm. Second, what the emphasis was between the informal mentoring and formal mentoring within the merged firm, and how useful the participants found the two in dealing with the higher level of uncertainty in the work environment. In addition, a third research area emerged during the interview process. Differences in the communication structure of the two former firms appeared to be related to how well the participants were able to deal with changes caused by the merger and to affect the type of mentoring relationships they preferred.

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Managerial Auditing Journal, vol. 13 no. 2
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 27 June 2008

Abstract

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Advances in Accounting Education
Type: Book
ISBN: 978-1-84950-519-2

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Book part
Publication date: 14 December 2005

David W. Cornell and J. Gregory Bushong

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-869-8

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Case study
Publication date: 12 July 2012

Mahendra Gujarathi

The Max-Value Stores case provides an opportunity for students to apply the understanding of various financial reporting topics (revenue recognition, liability de-recognition…

Abstract

The Max-Value Stores case provides an opportunity for students to apply the understanding of various financial reporting topics (revenue recognition, liability de-recognition, accounting changes, and deferred taxes) to determine the applicable GAAP for recognizing gift card ‘breakage’, the estimated amount of gift cards that is unlikely to be redeemed. The case requires students to examine several technical and conceptual financial reporting issues in a real-world setting and helps to strengthen students? accounting research capabilities, understand implications of the choice of an accounting policy for performance measurement and financial statement analysis, and develop critical thinking and professional judgment skills.

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Indian Institute of Management Ahmedabad, vol. no.
Type: Case Study
ISSN: 2633-3260
Published by: Indian Institute of Management Ahmedabad

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Article
Publication date: 1 March 2001

Lawrence J. Abbott

Summarizes previous research on the impact of the investment opportunity set (IOS) on firm financing, dividend and compensation policies, develops hypotheses on the effects of IOS…

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Abstract

Summarizes previous research on the impact of the investment opportunity set (IOS) on firm financing, dividend and compensation policies, develops hypotheses on the effects of IOS changes on these three areas and tests them using 1980‐1989 data from a sample of US firms moving high and low IOS rankings (and vice versa) plus a control (stable) group. Explains the sample selection method and shows that most declining IOS firms were small, high‐tech firms; firms dealing in food and consumer products showed increasing IOS; and control firms were mostly from capital intensive industries. Finds that rising IOS firms generally reduced their dividends and market debt‐to‐equity ratio. Adds that all three groups increased their use of stock option plans but this was only significant for the IOS rising firms. Briefly comments on the underlying reasons for the findings and their implications for further research.

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Managerial Finance, vol. 27 no. 3
Type: Research Article
ISSN: 0307-4358

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