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pro vyhledávání: '"Gerry H. Grant"'
Publikováno v:
Managerial Auditing Journal. 23:803-823
PurposeThe purpose of this paper is to examine information technology (IT) control deficiencies and their affect on financial reporting.Design/methodology/approachThis study examines 278 companies reporting IT control deficiencies in the first three
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ef61311b3e247c8cca0ce83337e6eca9
https://doi.org/10.1108/02686900810899536
https://doi.org/10.1108/02686900810899536
Publikováno v:
Financial Analysts Journal. 63:21-35
Hidden liabilities, understated expenses, and discretionary management assumptions make pension accounting controversial. Previous accounting standards allowed companies with underfunded pension plans to accumulate pension liabilities off the balance
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ea966a1d8fb4a26c209abc12a39c6e5e
https://doi.org/10.2469/faj.v63.n2.4526
https://doi.org/10.2469/faj.v63.n2.4526
Autor:
Gerry H. Grant, Sumali Conlon
Publikováno v:
Journal of Information Systems. 20:119-142
Past alternative accounting choices and new accounting standards for stock options have hindered analysts' ability to compare corporate financial statements. Financial analysts need specific information about stock options in order to accurately asse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::76388849b47afaa15a6e1f69514812a1
https://doi.org/10.2308/jis.2006.20.2.119
https://doi.org/10.2308/jis.2006.20.2.119
Publikováno v:
Financial Analysts Journal. 60:39-46
Exercise of stock options provides a source of operating cash flow because of the accounting treatment of reduced income tax payments. Tax savings from option exercises can generate a high percentage of a company's total operating cash flow, although
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a348e765ae26e6b8b52a0ce00c5e2683
https://doi.org/10.2469/faj.v60.n2.2608
https://doi.org/10.2469/faj.v60.n2.2608
Autor:
Gerry H. Grant
Publikováno v:
Management Decision. 41:923-934
History shows a repetitive cycle of corporations over‐reaching their boundaries and causing social turmoil. Governments are faced with the task of reining them in by enacting regulations. Investors are faced with the task of preserving their indivi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3a0a40b017c11924a25195edd2992bd7
https://doi.org/10.1108/00251740310495045
https://doi.org/10.1108/00251740310495045
Publikováno v:
Managerial Auditing Journal. Sep2008, Vol. 23 Issue 8, p803-823. 21p.