Browsing by Subject "Accounting"
Now showing items 1-20 of 40
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The accountant's role in box office operations : an inquiry into the necessity and composition of box office audits in legitimate theaters
(Texas A&M University. Libraries, 1978)In recent years, legitimate theater activity across the United States has grown tremendously. Box office revenues are at all-time highs, and attendance figures have doubled in the past ten years. Many private foundations ... -
Accounting as a mathematical measurement theoretic discipline
(Texas A&M University. Libraries, 1978)The major purpose of this dissertation is to consider and discuss a mathematical measurement theoretic foundation for financial accounting. First, certain of the philosophical writings in measurement theory are reviewed. ... -
An agency theory analysis of corporate lobbying in response to the discussion memorandum on accounting for income taxes
(Texas A&M University. Libraries, 1986)This study draws upon agency theory and the results of previous empirical research to suggest (1) a model to explain managers' preferences for alternative methods of allocating income taxes; (2) a model to explain managers' ... -
An alternative automatic indexing model and an empirical investigation into the relationship between nominal interest rates and expected inflation
(Texas A&M University. Libraries, 1981)The purpose of this research study is to theoretically examine the joint issue of horizontal and vertical tax equity and automatic indexation when classes of assets do not equally respond to inflation. As part of this ... -
Alternative funds flow measure as predictors of failure
(Texas A&M University. Libraries, 1984)One approach to evaluating the usefulness of financial information is to measure the ability to predict the outcome of future events. This study will evaluate the merits of alternative methods of reporting funds flows in ... -
The association between selected corporate attributes and management incentives for voluntary accounting disclosure
(Texas A&M University. Libraries, 1989)A major argument in favor of the regulation of accounting standards is that voluntarily disclosure alone is not able to enhance public welfare. This research has examined the incentives of those who do voluntarily disclose ... -
Attitudes toward participation in the standard-setting procedures of the Financial Accounting Standards Board
(Texas A&M University. Libraries, 1978)This study examines the role of participation in the formulation of accounting standards by the Financial Accounting Standards Board (FASB or "the Board"), as perceived by the constituency, through a study of individual ... -
Audit partners' perceptions of the variables associated with the decision to withdraw from audit engagements
(Texas A&M University. Libraries, 1982)In recent years auditors have increasingly found themselves the targets of lawsuits claiming legal liability for damages. A few years ago auditors were held liable only to those individuals directly involved with the ... -
A Comparison of Generally Accepted Accounting Practice and Statement of Financial Accounting Standards No. 33 Income Measurement
(Texas A&M University. Libraries, 1987)A study was undertaken to determine whether or not the special disclosures of the effects of specific price changes as required by SFAS No. 33 provided any information which was substantially different from the information ... -
Criteria for assessing adult financial management competency needs : a Delphi study
(Texas A&M University. Libraries, 1985)This descriptive study identified financial management competencies adults need to effectively manage their financial resources, determined the relative importance of the competencies, and defined their performance at ... -
A cross-sectional and time-series investigation of managerial discretion regarding methods, rates, periods, and disclosure : the case of employers' accounting for pensions
(Texas A&M University. Libraries, 1989)Management's incentives regarding the selection among discretionary accounting practices have been the focus of academic research during the past decade. This dissertation investigates management's discretion as it relates ... -
A descriptive study of statement of financial accounting standards no. 12
(Texas A&M University. Libraries, 1977)The research addressed the effects on reported assets and net income of the application of the Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 12 which requires that marketable equity ... -
A determination of the effects of a change in information processing caused by a change in accounting methods
(Texas A&M University. Libraries, 1986)The research reported in this dissertation investigates whether or not decision makers adequately adjust their information processing in response to a change in accounting methods. Initially, the decision makers are asked ... -
Discretionary accounting changes in relation to income smoothing, firm characteristics and bankruptcy prediction models
(Texas A&M University. Libraries, 1981)The purpose of this study was to extend the body of research pertaining to: (1) the use of discretionary accounting changes by management; (2) possible characteristics that are useful in isolating those firms most likely ... -
Distinguishing a purchase from a pooling through the use of hostile and friendly tender offers
(Texas A&M University. Libraries, 1986)A study was undertaken to determine if the effect of hostile and friendly tender offers had greater importance in the market for business combinations than the type of consideration involved in the business combination. ... -
Early versus late compliance to SFAS 52 : an empirical investigation of firm characteristics and the market response
(Texas A&M University. Libraries, 1987)The Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards (SFAS) No. 52 "Foreign Currency Translation" in December 1981 to replace SFAS No. 8 "Accounting for the Translation of ... -
The effect of problem-solving styles on accountants ̓materiality decisions
(Texas A&M University. Libraries, 1980)The primary purpose of this dissertation was to investigate possible relationships between problem-solving styles of accountants and the materiality decision-making process, Problem-solving styles were derived from Jung's ... -
Effects of 1981 and 1982 tax legislation on conventional apartment investment through the corporate and partnership forms
(Texas A&M University. Libraries, 1983)In August of 1981 the Economic Recovery Tax Act (ERTA) was signed into law. A purpose of ERTA was to enhance motivation for investment. In September of 1982 the Tax Equity and Fiscal Responsibility Act (TEFRA) was signed ... -
The effects of changes of informational feedback on decisions made in an automatic ordering system
(Texas A&M University. Libraries, 1983)The purposes of this study were twofold: (1) to investigate the effects of changes of information in a more realistic situation--an inventory control system, and (2) to try to improve decisions by giving the decision-maker ... -
An empirical analysis of the quality of diocesan financial disclosure
(Texas A&M University. Libraries, 1985)The Roman Catholic Church in the United States is divided into 166 independent territories called "dioceses." Accounting principles and reporting practices have been recommended for dioceses by the American Institute of ...