Zobrazeno 1 - 10
of 141
pro vyhledávání: '"Dennis Caplan"'
Publikováno v:
Issues in Accounting Education. 34:41-57
Following its purchase of Westinghouse Electric Company and subsequent macroeconomic events, Toshiba faced declining profits. In response, Toshiba engaged in earnings management through two accounting treatments. First, it delayed the recognition of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1ba3a9c71871185e5ca22f29feb47bb7
https://doi.org/10.2308/iace-52429
https://doi.org/10.2308/iace-52429
Publikováno v:
In Advances in Accounting March 2023 60
Autor:
Kirke Bent, Dennis Caplan
Publikováno v:
Advances in Accounting. 38:99-105
This paper describes a new cost allocation technique that we call “lattice allocation.” The technique uses matrix algebra operations such as in standard spreadsheet software to perform complex cost allocations. To illustrate the power and versati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0d437002021a302f6607363cce1ba5cb
https://doi.org/10.1016/j.adiac.2017.07.008
https://doi.org/10.1016/j.adiac.2017.07.008
Publikováno v:
Accounting Education. 27:27-47
Research shows that college students exhibit bias in their forecasts of exam performance. Most students are overconfident in their forecasts, academically weaker students are the most overconfident...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8beef1cd83b18d2a090c57a09c92805
https://doi.org/10.1080/09639284.2017.1361850
https://doi.org/10.1080/09639284.2017.1361850
Publikováno v:
AUDITING: A Journal of Practice & Theory. 37:49-74
SUMMARY This paper examines the effect of the quality of a firm's internal control over financial reporting (ICFR) on the quality of corporate M&A decisions. We use material weaknesses in internal control (ICMWs) from SOX 404 audits as a proxy for th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8db807db15e592ced2a3f4784baade7
https://doi.org/10.2308/ajpt-51740
https://doi.org/10.2308/ajpt-51740
Publikováno v:
SSRN Electronic Journal.
Following its purchase of Westinghouse and subsequent macroeconomic events, Toshiba faced declining profits. In response, Toshiba engaged in earnings management through two accounting treatments. First, it delayed the recognition of losses under long
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e46df7c9133aec6da90effe18c185387
https://doi.org/10.2139/ssrn.3382076
https://doi.org/10.2139/ssrn.3382076
Autor:
Monica Banyi, Dennis Caplan
Publikováno v:
Advances in Accounting. 34:41-54
This paper examines U.S. firms' accounting for share repurchases and the accounting choice provided to Delaware-incorporated firms between the treasury and retirement methods. This accounting choice does not affect income, cash flows, or net assets,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::db0aba83bb904c55bb3a4fd538af2854
https://doi.org/10.1016/j.adiac.2016.07.005
https://doi.org/10.1016/j.adiac.2016.07.005
Autor:
Dennis Caplan, Saurav K. Dutta
Publikováno v:
Journal of Accounting Literature. 36:1-27
Recent public policy initiatives seek greater transparency in financial reporting through an honest, balanced and thorough management discussion of company performance in the annual report. Management’s discussion invariably includes key performanc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7a61482d6b3854ec4bc6fe25cbcb1e3f
https://doi.org/10.1016/j.acclit.2016.05.001
https://doi.org/10.1016/j.acclit.2016.05.001