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Author :
Publisher :
ISBN 13 : 9781305241848
Total Pages : pages
Book Rating : 4.2/5 (418 download)
Download or read book Using Financial Accounting Information + Cengagenow written by and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. Senate. Committee on Small Business and Entrepreneurship
Publisher :
ISBN 13 :
Total Pages : 352 pages
Book Rating : 4.0/5 (13 download)
Download or read book Impact of stock option expensing on small businesses written by United States. Congress. Senate. Committee on Small Business and Entrepreneurship and published by . This book was released on 2004 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Guochang Zhang
Publisher : Springer Science & Business Media
ISBN 13 : 1461481600
Total Pages : 250 pages
Book Rating : 4.4/5 (614 download)
Download or read book Accounting Information and Equity Valuation written by Guochang Zhang and published by Springer Science & Business Media. This book was released on 2013-09-28 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to offer a more systematic and structured treatment of the research on accounting‐based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an “empirically driven” path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well‐structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front. The two most prominent frameworks are (i) the “linear information dynamic approach” and (ii) the “real options‐based approach” which recognizes managerial uses of accounting information in the pursuit of value generation. This volume devotes its initial chapters to an evaluation of the models using the linear dynamic approach, and then provides a synthesis of the theoretical studies that adopt the real options approach and the empirical works which draw on them. The book also makes an attempt to revisit and critique existing empirical research (value-relevance and earnings-response studies) within the real options-based framework. It is hoped that the book can heighten interest in integrating theoretical and empirical research in this field, and play a role in helping this literature develop into a more structured and cohesive body of work. Value is of ultimate concern to economic decision-makers, and valuation theory should serve as a platform for studying other accounting topics. The book ends with a call for increased links of other areas of accounting research to valuation theory.
Author : United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Financial Management, the Budget, and International Security
Publisher :
ISBN 13 :
Total Pages : 308 pages
Book Rating : 4.F/5 ( download)
Download or read book Oversight Hearing on Expensing Stock Options written by United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Financial Management, the Budget, and International Security and published by . This book was released on 2004 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Judith S. Ruud
Publisher : DIANE Publishing
ISBN 13 : 1428988599
Total Pages : 541 pages
Book Rating : 4.4/5 (289 download)
Download or read book Accounting for Employee Stock Options written by Judith S. Ruud and published by DIANE Publishing. This book was released on 2008-05 with total page 541 pages. Available in PDF, EPUB and Kindle. Book excerpt: In March 2003, the Financial Accounting Standards Board (FASB) began reconsidering the accounting standard for equity-based compensation. The Board released an exposure draft for a revised standard on Mar. 31, 2004. That revised standard would require firms to recognize the fair value of employee stock options (ESO) as an expense, as was first proposed by FASB more than 10 years ago. This paper assesses whether, under the current accounting standard, firms that grant ESO without recognizing an expense overstate their income. Presents the relevant issues, describes the current standard for ESO, compares the intrinsic value & fair value methods of measure., & weighs the potential economic effects of revising the standard. Ill.
Author : C. Jose Garcia
Publisher :
ISBN 13 :
Total Pages : 21 pages
Book Rating : 4.:/5 (13 download)
Download or read book Options and Accounting Information written by C. Jose Garcia and published by . This book was released on 2014 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates the informational role of options trading in the price discovery process around the dissemination of accounting information, specifically annual and quarterly earnings announcements. Firstly, we examine the effect of options markets by analyzing stock market reaction to earnings news conditional on the availability of options markets. Secondly, we examine options-trading activity around the release of earnings news. Results show that when options trading is available, the options market enhances the price efficiency of equity markets. Moreover, the dissemination of earnings news is associated with significant unusual activity in the options market due to informed trading, especially when the earnings surprise is highly good.
Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922912
Total Pages : 1056 pages
Book Rating : 4.9/5 (229 download)
Download or read book Principles of Accounting Volume 1 - Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author : Lawrence A. Weiss
Publisher : Business Expert Press
ISBN 13 : 1631575147
Total Pages : 250 pages
Book Rating : 4.6/5 (315 download)
Download or read book Accounting for Fun and Profit written by Lawrence A. Weiss and published by Business Expert Press. This book was released on 2016-12-02 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is an economic information system, and can be thought of as the language of business. Accounting principles are created, developed, or decreed and are supported or justified by intuition, authority, and acceptability. Managers have alternatives in their accounting choices; the decision are political, and trade-offs will be made. Accounting information provides individuals, both inside and outside a firm, with a starting point to understand and evaluate the key drivers of a firm, its financial position, and performance. If you are managing a firm, investing in a firm, lending to a firm, or even working for a firm, you should be able to read the firm’s financial statements and ask questions based on those statements. This book examines some of the more advanced topics in accounting. As such, it assumes the reader already has some familiarity with basic accounting. (A related book covering the basics is Accounting for Fun and Profit: A Guide to Understanding Financial Statements.) The book explains how the user of financial statement should interpret advanced accounting techniques presented, and helps the user conduct in-depth analysis of annual reports. The author will show you that accounting, even the advanced topics, can be informative and fun.
Author : R. Venkata Subramani
Publisher : John Wiley & Sons
ISBN 13 : 1118179617
Total Pages : 671 pages
Book Rating : 4.1/5 (181 download)
Download or read book Accounting for Investments, Volume 1 written by R. Venkata Subramani and published by John Wiley & Sons. This book was released on 2011-11-03 with total page 671 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2008 financial crisis highlighted the need for responsible corporate governance within financial institutions. The key to ensuring that adequate standards are maintained lies with effective accounting and auditing standards. Accounting for Investments: Equities, Futures and Options offers a comprehensive overview of these key financial instruments and their treatment in the accounting sector, with special reference to the regulatory requirements. The book uses the US GAAP requirements as the standard model and the IFRS variants of the same are also given. Accounting for Investments starts from the basics of each financial product and: defines the product analyses the structure of the product evaluates its advantages and disadvantages describes the different events in the trade cycle elaborates on the accounting entries related to these events. The author also explains how the entries are reflected in the general ledger accounts, thus providing a macro level picture for the reader to understand the impact of such accounting. Lucidly written and informative, Accounting for Investments is a comprehensive guide for any professional dealing with these complex products. It also provides an accessible text for technology experts who develop software and support systems for the finance industry.
Author : Mark G. Simkin
Publisher : John Wiley & Sons
ISBN 13 : 1118742931
Total Pages : 512 pages
Book Rating : 4.1/5 (187 download)
Download or read book Core Concepts of Accounting Information Systems written by Mark G. Simkin and published by John Wiley & Sons. This book was released on 2014-12-08 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: Knowing how an accounting information systems gather and transform data into useful decision-making information is fundamental knowledge for accounting professionals. Mark Simkin, Jacob Rose, and Carolyn S. Norman's essential text, Core Concepts of Accounting Information Systems, 13th Edition helps students understand basic AIS concepts and provides instructors the flexibility to support how they want to teach the course.
Author : Matan Feldman
Publisher : John Wiley & Sons
ISBN 13 : 1118160614
Total Pages : 294 pages
Book Rating : 4.1/5 (181 download)
Download or read book Crash Course in Accounting and Financial Statement Analysis written by Matan Feldman and published by John Wiley & Sons. This book was released on 2011-07-20 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seamlessly bridging academic accounting with real-life applications, Crash Course in Accounting and Financial Statement Analysis, Second Edition is the perfect guide to a complete understanding of accounting and financial statement analysis for those with no prior accounting background and those who seek a refresher.
Author : Mark Clatworthy
Publisher : Taylor & Francis
ISBN 13 : 1000344606
Total Pages : 150 pages
Book Rating : 4.0/5 (3 download)
Download or read book Accounting and Debt Markets written by Mark Clatworthy and published by Taylor & Francis. This book was released on 2021-05-13 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and Debt Markets: Four Pieces on the Role of Accounting Information in Debt Markets provides novel and up-to-date evidence on the role of accounting information in debt markets Companies and organisations worldwide rely heavily on debt markets for short, medium and long-term financing, and debt markets and financial intermediaries have significant effects on the real economy. Accounting information has various functions in debt markets, including inter alia, informing pricing decisions and credit ratings, determining the allocation of creditor control rights and establishing bank capital adequacy requirements. The chapters in this book provide illustrative discussion, analysis and evidence on the importance of accounting information in credit markets. The first of the four pieces reflects on how a conservative financial reporting system helps firms obtain debt funds and with better conditions, and why this is the case. The second examines the effects of accounting disclosure on credit ratings of private companies and shows that accounting information is useful for credit rating agencies. The two final pieces reflect on how banks should account for credit losses, and on how regulators are tackling this issue. The chapters in this book were originally published as a special issue of Accounting and Business Research.
Author :
Publisher :
ISBN 13 :
Total Pages : 182 pages
Book Rating : 4.:/5 (862 download)
Download or read book Accounting for Options written by and published by . This book was released on 1986 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Baruch Lev
Publisher : John Wiley & Sons
ISBN 13 : 1119191084
Total Pages : 268 pages
Book Rating : 4.1/5 (191 download)
Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Author : Silvia Ferramosca
Publisher : Springer
ISBN 13 : 3319735888
Total Pages : 276 pages
Book Rating : 4.3/5 (197 download)
Download or read book Accounting Choices in Family Firms written by Silvia Ferramosca and published by Springer. This book was released on 2018-03-13 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country’s culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.
Author : Leslie Turner
Publisher : John Wiley & Sons
ISBN 13 : 1119329566
Total Pages : 590 pages
Book Rating : 4.1/5 (193 download)
Download or read book Accounting Information Systems written by Leslie Turner and published by John Wiley & Sons. This book was released on 2017 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt: TRY (FREE for 14 days), OR RENT this title: www.wileystudentchoice.com Realizing the importance of accounting information systems and internal controls in today's business environment, the updated 3rd edition of Accounting Information Systems makes the world of systems and controls accessible to today's student. It enhances opportunities for learning about AIS and its day-to-day operation and is written for the business or accounting major required to take an AIS course. Keeping the student in mind, this text focuses on the business processes and the related controls, as well as the essential topics of ethics and corporate governance.
Author : Karina E. Chandia
Publisher :
ISBN 13 :
Total Pages : 130 pages
Book Rating : 4.:/5 (94 download)
Download or read book Option Prices and Accounting Choices written by Karina E. Chandia and published by . This book was released on 2014 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: My dissertation research contains two chapters on the impact of the accounting choices, conservatism and quality of the accounting information, on the option prices. In the first chapter entitled "Option Prices, Accruals and Conservatism" we examine whether option traders incorporate two key characteristics of financial reporting choices, namely, accrual quality and conservatism, in pricing options. Since the accounting methods chosen for reporting accruals, and the depth of conservatism in recognizing good or bad news, drive reported financial numbers and stock prices, it is reasonable to expect that option prices, and the implied volatility embedded in these prices, are also influenced by these accounting choices. With respect to accrual quality, we conjecture that the higher the accrual quality, the better the quality of information reported, the lower the uncertainty, and the lower the implied volatility. Therefore, we expect an inverse relation between accrual quality and implied volatility. On conservatism, we argue that higher conservatism increases uncertainty because it provides an incomplete (biased) one-sided negatively biased report, while mostly understating or even ignoring positive news. Using different metrics for both accrual quality and conservatism, we find compelling evidence in support of our conjectures. In the second chapter entitled "Option Volatility Skew, Accruals, and Conservatism", we investigate whether the option volatility skew is influenced by the accounting choices. We reason that if uncertainty about the firm is reduced, it should reduce the option volatility skew. Since higher (lower) accruals quality presumably lowers (increases) uncertainty about the firm, volatility skews should decrease (increase). With respect to conservatism, the implications are not clear cut. It has been argued that conservatism in financial reporting increases the uncertainty about the firm (Langberg and Sirivaramakrishnan, 2008), while others have argued that uncertainty is reduced (Guay and Verrechia, 2007; Suijs, 2008; Garcia et al., 2011). We find that as the level of conservatism increases and the quality on accruals decreases, the option volatility skew increases.
