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Showing 1 to 17 of 17 for “"Generally Accepted Accounting Principles"”.
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An Investigation of the Effect of Certain Environmental Variables on Illinois Municipal Financial Statements With Respect to Their Compliance With Generally Accepted Accounting Principles and Generally Accepted Auditing Standards of Reporting
Made available in DSpace on 2014-12-14T13:34:02Z (GMT). No. of bitstreams: 1 7811279.pdf: 9256354 bytes, checksum: 086894e3a9d247e9cf7efb39fcd30c46 (MD5) Previous issue date: 1978
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An Evaluation of the Entity Theory as a Partial Solution to the Non-Comparability Enigma of Inter-firm Income Statement Analysis
… than income as determined under contemporary generally accepted accounting principles, and to investigate whether or not empirical support exists among two professional groups for the propositions inherently contained in the entity theory.</p>
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Smoothing of Pension Costs, Choice of Expected Rate of Return and Capital Market Consequences
… as reported on income statement according to Generally Accepted Accounting Principles (GAAP). I find evidence that investors incorporate the actual pension expense into equity price with some time delay.
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Financial Reporting Differences and Debt Contracting
… parties' familiarity with one another's accounting information and the terms and structure of debt contracts. I use the differences in generally accepted accounting principles (GAAP) among contracting parties domiciled in different countries as a proxy for how familiar a lending bank will …
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Stock Option Valuation for Thinly Traded Enterprises: Comparing the Historically Based Intrinsic Value Model to the Black-Scholes-Merton Model
… traded, highly volatile companies' bottom line. Generally Accepted Accounting Principles or GAAP as promulgated by accounting standard setters such as the Financial Accounting Standards Board (FASB) or the International Accounting Standards Board (IASB) require that stock options issued by …
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Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility
… this study is to investigate how the effects of principles vs. rules based accounting standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility. The Securities and Exchange Commission is currently considering the …
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Investigating the Role of International Financial Reporting Standards as a Barrier to Trade in Accounting Services
… impact of IFRS adoption on bilateral trade of accounting services. Services are the largest portion of the United States economy, and the US regularly reports an overall trade surplus for services. Conversely, the US accounting services sector consistently reports a trade deficit. US publicly …
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A Comparative Study of the Usefulness of Accounting Systems
… of this study is to test whether the U.S. accounting system is more useful than other accounting systems in estimating firms' value by using a new method of comparing alternative accounting systems. This method examines whether one accounting system is superior to another accounting system …
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The future of lease accounting and its impact on corporate real estate decisions
… the likely impacts the proposed changes to lease accounting would have on corporate real estate decisions. The Financial Accounting Standards Board (SFASB) and the International Accounting Standards Board (IASB) plan to establish a unified set of principle-based accounting systems into a unified …
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The effects of accounting standards on earnings management and value relevance : a case of Malaysian and Nigerian banks
… management and enhancing value relevance of accounting information. This study, therefore, investigates whether the recent Malaysia and Nigeria’s adoption of IFRS reduces earnings management and enhances value relevance of banks accounting information more than Generally Accepted Accounting …
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The Influence of In-House Tax Expertise on Corporate Tax Avoidance
… public markets, and the media. In response, accounting researchers have sought to understand factors that drive corporate tax avoidance. While historical research has focused on firm characteristics, little emphasis has been placed on the executive who develops corporate tax strategy.</p> …
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Information frictions and the integration of international capital markets
… protection, low regulatory quality, and greater accounting differences from the US Generally Accepted Accounting Principles. Finally, I find that the negative effect of Rule 12h-6 on firm innovation is attenuated in countries with more liberalized stock markets. I also document a negative …
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Information frictions and the integration of international capital markets
… protection, low regulatory quality, and greater accounting differences from the US Generally Accepted Accounting Principles. Finally, I find that the negative effect of Rule 12h-6 on firm innovation is attenuated in countries with more liberalized stock markets. I also document a negative …
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Eigenkapital und Gewinn nach deutschem HGB, IAS/IFRS und US-GAAP : eine empirische Untersuchung börsennotierter deutscher Unternehmen
… a doctor´s degree is to ascertain how and where Accounting according to the German Commerical Code (HGB) differs from the IAS/IFRS and US-GAAP standards and to assess the extent of such discrepancies. In short: The main concern is to respond to the question what differences there are and what …
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Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), …