Výsledky vyhledávání - "Stephani Mason"

A Bargain $60 Million Company for $240: A Case Examining the Impact of Convertible Debt, Warrants, and Anti-Dilution Provisions

Autor: Natalie Tatiana Churyk, Robert Stoettner, Guy M. Gross, Stephani Mason, Paul De Lange

Publikováno v: Issues in Accounting Education. 33:65-73

This case presents graduate and advanced-level accounting students with the task of analyzing U.S. GAAP warrant accounting concepts in the context of Bohn Industries, a company that after a decade as a public company was in financial distress. Faced

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::755d861b2b81e711cedfd699fa606228
https://doi.org/10.2308/iace-51894

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On the ‘disclosure initiative – principles of disclosure' : The EAA Financial Reporting Standards Committee’s view

Autor: Stephani Mason, Anna Vysotskaya, Elisabetta Barone, Ana Marques, Niclas Hellman, Ana Isabel Morais, Cristina Abad, Alberto Quagli, Ricardo Luiz Menezes da Silva, Soledad Moya Gutierrez, Jan Marton, Benita Gullkvist

Publikováno v: Repositório Institucional da USP (Biblioteca Digital da Produção Intelectual)
Universidade de São Paulo (USP)
instacron:USP

This paper summarises the contents of a comment letter produced by a working group of 12 academics in response to the International Accounting Standards Board (IASB) Discussion Paper on principles of disclosure. The comment letter was submitted by th

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::db0c9ffdbb605706f9283a799bbc8ed3
https://hdl.handle.net/10400.5/24524

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Should I Stay or Should I Go?: The Joint Effects of Valuation Specialists’ Knowledge Domain and Employer Type on Perceptions of Organizational-Professional Conflict

Autor: Stephani Mason, Kerri-Ann Sanderson, Dereck Barr-Pulliam

Publikováno v: SSRN Electronic Journal.

Despite specialists’ role in producing fair value measurements, they often encounter tensions that give rise to conflict between the specialists and both their organizational and professional demands. This study surveyed 222 highly qualified specia

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::25ee3cba89aae20ab8838b61c04d21c5
https://doi.org/10.2139/ssrn.3576993

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The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments

Autor: Kerri-Ann Sanderson, Dereck Barr-Pulliam, Stephani Mason, Jennifer R. Joe

Publikováno v: SSRN Electronic Journal.

We analyze interviews with valuation specialists (specialists) employed by audit firms (in the Asia-Pacific region, Europe, and the U.S.) to understand how they work with auditors to evaluate the reasonableness of fair value measurements (FVMs) for f

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::0898fdbe36f24fb074a8cd3e1a888c55
https://doi.org/10.2139/ssrn.3620440

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The Auditing Standards Committee of the Auditing Section of the American Accounting Association is Pleased to Provide Comments on PCAOB Staff Consultation Paper No. 2015-01, The Auditor's Use of the Work of Specialists

Autor: Zabihollah Rezaee, Yi-Jing Wu, Dereck Barr-Pulliam, Marshall K. Pitman, Stephani Mason, Jennifer R. Joe, Kerri-Ann Sanderson, Diane J. Janvrin

Publikováno v: Current Issues in Auditing. 9:C18-C37

SUMMARY On May 28, 2015 the Public Company Accounting Oversight Board (hereafter, the Board) issued Staff Consultation Paper No. 2015-01 (hereafter, the Staff Consultation Paper) to seek information and input on the potential need to improve standard

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::276e63164b3af7b4cb4b823b8ce0ee72
https://doi.org/10.2308/ciia-51289

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What is the way forward for IASB's research programme under the evidence-supported approach? Some analyses and comments based on the 2015 agenda consultation

Autor: Mari Paananen, Ann Jorissen, Niclas Hellman, Jacqueline Birt, Stephani Mason

Publikováno v: Accounting in Europe

The purpose of this paper is twofold: (1) the paper reviews the International Accounting Standards Board (IASBs) evidence-supported approach to standard setting, in particular the very broad definition of evidence that does not distinguish between sc

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7e929e9637064db3b01c609801832d95
https://repository.uantwerpen.be/docman/irua/76428d/135804_2018_01_22.pdf

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Were We Better Off Without the Invention of Tracking Stocks?: The Wealth Effects of the Elimination of Tracking Stock Structures

Autor: Stephani Mason, Meera Rani Behera

Publikováno v: SSRN Electronic Journal.

Tracking stocks split a company’s operations into two (or more) equity claims, but allows them to remain as wholly owned segments of the parent. Like conventional common stocks, they legally represent an equity stake in the parent corporation. Desp

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::90617476d97234665a7a0cef8d5becd1
https://doi.org/10.2139/ssrn.1986132

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Is Say on Pay Value-Enhancing?: A Cross-Country Analysis

Autor: Stephani Mason

Publikováno v: SSRN Electronic Journal.

There is a global movement to give shareholders a greater role in the corporate process. Say on Pay, which gives shareholders the right to vote on executive compensation is one of the tools of increased corporate democracy. Prior studies have been co

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e707f8db756ff0a13e7e13eb22c34fa1
https://doi.org/10.2139/ssrn.2201134

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