Browsing by Subject "Accounting"
Now showing items 21-40 of 41
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(Texas A&M University. Libraries, 1987)As part of due process, the Financial Accounting Standards Board (FASB) solicits the views of its constituency as input into its standard-setting procedure. The objectives of this study were to describe the participation ...
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(Texas A&M University. Libraries, 1981)Accounting systems of large (Fortune 500) corporations typically are integrated within the framework of a modern information system. Members of both the internal and external auditing professions have expressed concern in ...
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(Texas A&M University. Libraries, 1991)This study analyzes the financial characteristics of United States acquisition targets acquired by United States and United Kingdom firms. It seeks to determine whether United Kingdom firms are taking advantage of accounting ...
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(Texas A&M University. Libraries, 1984)This dissertation investigated the impact of the personality of a supervisor on the relationship between participation and performance. The following research questions were addressed in this study: (1) Is a supervisor's ...
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(Texas A&M University. Libraries, 1984)The purposes of this study were to extend the body of research relating to the use of multiple discriminant analysis in bakruptcy prediction models, the relationship between bankruptcy and troubled debt restructuring, and ...
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(Texas A&M University. Libraries, 1987)The substantial understatement penalty dramatically changed the rules of the tax "lottery", and significantly altered the role of CPAs in the tax return preparation process. One way to avoid this penalty is to prove that ...
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(Texas A&M University. Libraries, 1981)The focus of this research was on developing a technique for forecasting prices to use in making inventory purchase decisions. The basic tool used to develop the forecasts was multiple regression analysis. The technique ...
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He said, she said: the relationship between reproach and account behavior in organizational conflict (2009-06-02)Current research on account behavior has focused on responses to failure events in which one person is the victim and another is the transgressor. This study builds on this research by using a framing lens to examine account ...
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(Texas A&M University. Libraries, 1982)In 1977 the Financial Accounting Standards Board (FASB) selected a form of the successful efforts (SE) method of accounting as the only generally acceptable method for oil and gas producing companies to use in order to ...
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(Texas A&M University. Libraries, 1992)This dissertation investigates changes made by early and late adopters prior to adoption of SFAS No. 87: Employers' Accounting for Pensions. The research question studied is whether late adopters use the transition period ...
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(Texas A&M University. Libraries, 1982)Rapid growth of the Indonesian economy has created a need for many more educated employees, including accountants. Unfortunately, there are problems with efforts to increase the supply of accountants. There is a lack of ...
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(Texas A&M University. Libraries, 1985)Previous research on auditor judgment has concentrated on the judgments made by external (independent) auditors in a variety of settings. In contrast to those studies, the research reported in this dissertation investigates ...
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(Texas A&M University. Libraries, 1982)Historical cost has been and continues to be criticized for lacking relevance for decision making. Because of its unique nature, income producing real estate (IPRE) has been in the forefront of the historical cost criticism. ...
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(Texas A&M University. Libraries, )This study is an exploratory investigation to determine the role of constituency input in the standard formulation process of the Financial Accounting Standards Board (FASB). A case study is utilized to describe the ...
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(Texas A&M University. Libraries, 1978)Early 1973 marked the beginning of discussion of a new topic in the business community. It was at this time that the Securities and Exchange Commission lifted its ban on the publication of-financial forecasts. This action ...
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(Texas A&M University. Libraries, 1984)The voluntaristic theory of expenditures is developed to examine the incremental contribution of social structural, economic, and demographic influences on U.S. household food expenditures. Based on data from 14,007 ...
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(Texas A&M University. Libraries, 1977)The purpose of this study was to collect empirical evidence concerning the investor decision relevance and usefulness of alternative intersegment cost allocation methods employed in current segmental financial disclosure ...
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(Texas A&M University. Libraries, 1977)The present study was concerned with what criterion should be considered by accounting policy makers. The study focused on external reporting techniques. Financial statements, through accounting numbers, have generally ...
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(Texas A&M University. Libraries, 1977)The problem addressed in this research concerns the various methods available for accounting for business combinations. Currently there are two acceptable methods for accounting for business combinations- the purchase and ...
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(Texas A&M University. Libraries, 1978)There is a growing recognition that the setting of financial accounting standards which governs what businesses must report and how these companies must describe their economic operations needs to be viewed more broadly ...