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16
Strategic Voting and Insider Ownership
Access:
Use of this item is restricted to the UNT Community
This article outlines a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders.
Date:
May 18, 2018
Creator:
Marquardt, Blair; Myers, Brett W. & Niu, Xu
Object Type:
Article
System:
The UNT Digital Library
Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification
This article investigates whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users.
Date:
July 2016
Creator:
Abernathy, John L.; Beyer, Brooke; Gross, Andrew D. & Rapley, Eric T.
Object Type:
Article
System:
The UNT Digital Library
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015
This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).
Date:
October 2015
Creator:
Rezaee, Zabihollah; Abernathy, John L.; Causholli, Monika; Michas, Paul N.; Roush, Pamela B.; Rowe, Stephen et al.
Object Type:
Article
System:
The UNT Digital Library
Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC’s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures
This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.
Date:
September 2015
Creator:
Abernathy, John L.; Felix, Robert; Jamal, Karim; Krishnamoorthy, Ganesh & Pevzner, Mikhail
Object Type:
Article
System:
The UNT Digital Library
General Counsel Prominence and Corporate Tax Policy
This article examines the role of the general counsel (GC) in corporate tax policy.
Date:
August 2015
Creator:
Abernathy, John L.; Kubick, Tom & Masli, Adi
Object Type:
Article
System:
The UNT Digital Library
How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness
This practitioner summary article summarizes "The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,'' which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness.
Date:
November 2014
Creator:
Abernathy, John L.; Beyer, Brooke; Masli, Adi & Stefaniak, Chad M.
Object Type:
Article
System:
The UNT Digital Library
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements
This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper.
Date:
December 2014
Creator:
Abernathy, John L.; Hackenbrack, Karl E.; Joe, Jennifer R.; Pevzner, Mikhail & Wu, Yi-Jing
Object Type:
Article
System:
The UNT Digital Library
Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity
This article investigates the public policy and theoretical economic implications associated with tax incentive proposals for child support payments.
Date:
February 10, 2014
Creator:
Fleischman, Gary M.; Khan, Zafar Dad & Hutchison, Paul D.
Object Type:
Article
System:
The UNT Digital Library
The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams
This article demonstrates the use of performance attribution analysis to construct a long-short portfolio that buys or sells stocks of firms with or without a Chief Marketing Officer in the Top Management Team.
Date:
December 2013
Creator:
Abernathy, John L.; Kubick, Tom & Masli, Adi
Object Type:
Article
System:
The UNT Digital Library
Book Review: Using Social Media in the Classroom: A Best Practice Guide
Book review of "Using Social Media in the Classroom: A Best Practice Guide" by M. Poore.
Date:
2013
Creator:
Lineros, Jose Victor
Object Type:
Article
System:
The UNT Digital Library
Schedule UTP: Stock Price Reaction and Economic Consequences
This article discusses the effects of the Internal Revenue Service (IRS) requirement to disclose uncertain tax positions (UTP) on a new schedule (Schedule UTP) on firm value and firm reporting behavior.
Date:
July 2012
Creator:
Abernathy, John L.; Davenport, Stephan A. & Rapley, Eric T.
Object Type:
Article
System:
The UNT Digital Library
The effect of oil prices on local aviation and businesses
Presentation for the 2012 University Scholars Day at the University of North Texas discussing research on the effect of oil prices on local aviation and businesses.
Date:
April 19, 2012
Creator:
Al Beayeyz, Sulaiman & Eve, Susan Brown
Object Type:
Presentation
System:
The UNT Digital Library
The Changing Role of Risk Management in a Global Capital Market: A Work in Progress
Poster presentation for the 2010 University Scholars Day at the University of North Texas discussing research on the changing role of risk management in a global capital market.
Date:
April 15, 2010
Creator:
Yang, Zhi Qi & Tripathy, Niranjan
Object Type:
Poster
System:
The UNT Digital Library
An Exploration Into the Development, Application, and Further Growth of Real Options Analysis
This paper discusses research into the development, application, and further growth of real options analysis.
Date:
April 15, 2010
Creator:
Poyser, Whitley; Davis, Alan; Gentry, Danon; Robinson, Miguel; Manuj, Ila; Pohlen, Terrence L. et al.
Object Type:
Paper
System:
The UNT Digital Library
An Exploration Into the Development, Application, and Further Growth of Real Options Analysis [Presentation]
Presentation for the 2010 University Scholars Day at the University of North Texas discussing research on the development, application, and further growth of real options analysis.
Date:
April 15, 2010
Creator:
Poyser, Whitley; Davis, Alan; Gentry, Danon; Robinson, Miguel; Manuj, Ila; Pohlen, Terrence L. et al.
Object Type:
Presentation
System:
The UNT Digital Library
Predicting Failure in the Savings and Loan Industry: a Comparison of RAP and GAAP Accounting
The financial crisis facing the United States savings and loan industry has been steadily escalating over the last decade. During this time, accounting treatments concerning various thrift institution transactions have also attracted a great deal of attention. The specialized accounting treatments used in the thrift industry, known as regulatory accounting practices (RAP) have been blamed as one of the culprits hindering the regulators' ability to detect serious financial problems within many institutions. Accordingly, RAP was phased out, and all federally insured savings and loan associations began preparing their financial statements in accordance with generally accepted accounting principles (GAAP) as of January 1, 1989. The purpose of this dissertation is to compare the relative predictive values of the two historical cost based accounting conventions (RAP and GAAP) available to the savings and loar? industry during the 1980's. For purposes of this dissertation, predictive value is defined as the usefulness in assessing future financial health and viability. The sample consisted of all the institutions reporting to the Federal Home Loan Bank of Dallas between 1984 and 1989. Year-end thrift financial report data, obtained from Sheshunoff Information Services, Inc. (Austin, Texas) was used to calculate several financial ratios. The Federal Home Loan Bank …
Date:
December 1989
Creator:
Kenny, Sara York
Object Type:
Thesis or Dissertation
System:
The UNT Digital Library