Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Jennifer Lynne M. Altamuro"'
Publikováno v:
Contemporary Accounting Research. 39:428-458
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Journal of Accounting and Public Policy. 41:106858
This study examines whether religious identity has an impact on two types of funding, donations and government grants, received by nonprofit organizations. We argue that religious nonprofits attract more donations because (1) donors feel an affinity
Publikováno v:
Contemporary Accounting Research. 31:551-580
Operating leases have grown significantly as a source of corporate financing over the last 30 years. Their off-balance sheet treatment, which may in part explain their popularity, raises concern that financial risk may be misjudged and capital misall
Publikováno v:
Review of Accounting Studies. 18:833-858
This research examines whether the fair value of mortgage servicing rights (MSRs) based on managerial inputs (Level 3) better reflects the cash flow and risk characteristics of the underlying assets than the fair value of MSRs based on market inputs
Publikováno v:
Scopus-Elsevier
The SEC issued Staff Accounting Bulletin (SAB) No. 101 to address its concern that firms were masking true performance by managing earnings using accelerated revenue recognition. Critics of this Accounting Bulletin stated that it would eliminate indu
Publikováno v:
SSRN Electronic Journal.
In this paper, we investigate compliance deficiencies across multiple business functions. Specifically, in the medical device and pharmaceutical industries, we examine the association between: (1) error-related restatements of financial reports [fina
Publikováno v:
SSRN Electronic Journal.
This research studies one specific financial instrument – Mortgage Servicing Rights (MSRs) and examines whether the fair value of MSRs based on managerial inputs (Level 3) has financial reporting characteristics that differ from the fair value of M
Publikováno v:
SSRN Electronic Journal.
Internal control regulation effectiveness remains controversial given the recent financial crisis. To address this issue we examine the financial reporting effects of the Federal Depository Insurance Corporation Improvement Act (FDICIA) internal cont
Autor:
Jennifer Lynne M. Altamuro
Publikováno v:
SSRN Electronic Journal.
The synthetic lease is a hybrid financing structure that allows a company to obtain many of the benefits of asset ownership, including capital lease treatment for tax purposes, while treating lease payments as operating expenses on the firm's income