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Managers' use of FASB's multi-year transition periods : the case of pensions
(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 ...
Experts' perceptions of substantial authority
(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 ...
Effects of 1981 and 1982 tax legislation on conventional apartment investment through the corporate and partnership forms
(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 ...
An empirical investigation of the impact of troubled debt restructuring on firms in financial distress
(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 ...
Criteria for assessing adult financial management competency needs : a Delphi study
(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 ...
The information content of reserve recognition accounting
(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 ...
A Comparison of Generally Accepted Accounting Practice and Statement of Financial Accounting Standards No. 33 Income Measurement
(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 ...
An agency theory analysis of corporate lobbying in response to the discussion memorandum on accounting for income taxes
(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 empirical analysis of the relative power of constituents participating in the standard-setting process of the Financial Accounting Standards Board : employers' accounting for pensions
(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 ...
An empirical analysis of the quality of diocesan financial disclosure
(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 ...