Browsing by Subject "Major accounting"
Now showing items 1-20 of 47
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(Texas A&M University. Libraries, 1994)In 1989 two "megamergers" occurred within the accounting profession. These two mergers (the merger between Ernst & Whinney and Arthur Yound to form Ernst & Young, and the merger between Deloitte Haskins & Sells and Touche ...
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(Texas A&M University. Libraries, 1993)A multi-method approach is used to examine firms that announced stock repurchases on the open market during 1988 and 1989. An event study methodology is used to determine the abnormal returns of these firms relative to ...
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(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 ...
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(Texas A&M University. Libraries, 1992)The primary objectives of this research are to: (1) determine factors significant in differentiating between projects with and without reported irregularities, and (2) develop an empirical classification model for reported ...
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(Texas A&M University. Libraries, 1985)The present study provides additional evidence of the conditions which may lead to the employment of the anchoring and adjustment heuristic in auditor judgment. Ten randomized groups of experienced public accountants ...
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(Texas A&M University. Libraries, 1986)In the 1918-1921 period, Congress enacted tax laws to grant a tax reprieve to business combinations aimed at helping them to withstand the vicissitudes of the marketplace. However, since that time business combinations ...
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(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 ...
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(Texas A&M University. Libraries, 1986)To use the Bayesian approach to statistical inference, the auditor's subjective evidence must be quantified in the form of a prior probability distribution (PPD). Prior to this study there had been anecdotal evidence that ...
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(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 ...
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(Texas A&M University. Libraries, 1988)Prior bankruptcy studies have primarily used financial ratio based models to discriminate between matched pairs of bankrupt and non-bankrupt firms. Typically, the focus is on the year of bankruptcy, and the years(s) preceding ...
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(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 ...
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(Texas A&M University. Libraries, 1986)The term "economic interest" represents an investment in a natural resource that will eventually produce a return on capital. The possession of economic interest is necessary for the taxpayer to (1) claim the depletion ...
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(Texas A&M University. Libraries, 1993)In recent years, chief executive officer (CEO) compensation levels have become increasingly earnings-based. This has provided a potential opportunity for CEOs to manage earnings in order to affect their own compensation ...
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(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. ...
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(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 ...
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(Texas A&M University. Libraries, 1988)This study examines the relationship between defined benefit pension plan data and the market value of the firm's common equity. An equity valuation model is developed which relates the firm's equity value to (1) the ...
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(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 ...
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(Texas A&M University. Libraries, 1985)This dissertation explored the judgment processes of professional government auditors (PGAs) in the evaluation of internal accounting control (IAC). The primary objective of this study was to determine whether the position ...
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(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 ...
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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 ...