Zobrazeno 1 - 10 of 35 pro vyhledávání: '"Zane L. Swanson"'
1
Management Risk Incentives and the Readability of Corporate Disclosures
Autor: Xu Wang, Zane L. Swanson, Bidisha Chakrabarty, Ananth Seetharaman
Publikováno v: Financial Management. 47:583-616
Managers with higher risk incentives (greater options vega) issue less readable disclosures. Firms in the top quartile of vega file annual reports that are about 15.4% more voluminous than those in the bottom quartile. The effect of vega on obfuscati
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::45c8dfd1282ac8c9984c162c6b47b324
https://doi.org/10.1111/fima.12202
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2
Study of Going-Concern Opinions
Autor: John Theis, Zane L. Swanson
Publikováno v: Journal of Accounting, Auditing & Finance. 34:347-360
Findings indicate that a Shumway method of decomposition of individual ratios is more explanatory of the existence of going concerns than a summary Altman Z score. Obfuscation of financial statement information appears to occur when going-concern foo
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d11c2bfd39103c6ac3a7f4416466eb50
https://doi.org/10.1177/0148558x17706027
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3
Supply and Demand of Information for Firm Valuation
Autor: Zane L. Swanson, Glen D. Moyes
Publikováno v: SSRN Electronic Journal.
The concept that accounting represents the information economics of the firm is a premise for the allocation of scarce resources. The analysis starts with a clean surplus model as a basis for the conceptual framework. Then, theoretical firm informati
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::45af0d00e06c1c2c8a49fd3edebf50d1
https://doi.org/10.2139/ssrn.3445446
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4
Credit Loss Elasticity Model (Rule of Thumb)
Autor: Aminat Aloba, Zane L. Swanson, Richard Green
Publikováno v: SSRN Electronic Journal.
Many banks are confronted with the problem of meeting the Financial Accounting Standards Board (FASB) standard which requires the estimation of a Current Expected Credit Loss (ASC 326) which replaces the older well-established Allowance for Loan and
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::3b100c469185525f57c869e9d048979f
https://doi.org/10.2139/ssrn.3407948
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5
Using the CPA Examination Blueprints to Enhance Learning Objectives for Accounting Courses
Autor: Edward Walker, Richard Green, Louise Miller, Zane L. Swanson
Publikováno v: SSRN Electronic Journal.
Accounting knowledge evolves over time. This study uses textual analysis and word frequencies to demonstrate how Certified Public Accounting (CPA) Examination competencies have evolved over time. This analysis applies a spreadsheet-based process base
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::09c88aa1e6e07bdd0ecd329d5b1d52e0
https://doi.org/10.2139/ssrn.3272318
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6
Internal Intangible Asset Effect on Firm Valuation
Autor: Zane L. Swanson
Publikováno v: SSRN Electronic Journal.
The concept that accounting represents the economics of the firm is a premise for the allocation of scarce resources. In recent years, firm intangible assets seem to have become an increasingly important driver of firm economic value, and yet they ar
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ffd08f2f071c3cfeec262b01596ab493
https://doi.org/10.2139/ssrn.3134117
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8
A Comparison of the Clean Surplus And Prospect Theory Valuation Models
Autor: Zane L. Swanson, Richard Alltizer
Publikováno v: SSRN Electronic Journal.
This study investigates the explanatory power of the clean surplus versus prospect theory valuation models. Literature argues that prospect theory and traditional capital market approaches are consistent from a theoretical perspective (Levy, De Giorg
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8bbb595702b30d61949d1710befa295d
https://doi.org/10.2139/ssrn.3097761
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9
Ascertaining Intangible Factor Effects Upon Enterprise Value Utilizing a Firm Equation System
Autor: Zane L. Swanson
Publikováno v: SSRN Electronic Journal.
The concept that accounting represents the economics of the firm is a premise for the allocation of scarce resources. In recent years, firm intangible assets seem to have become an increasingly important driver of firm economic value, and yet they ar
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::acd4ea3b10b382ba683959044313dc73
https://doi.org/10.2139/ssrn.2895735
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10
Knowledge Management ERP Curriculum Design/Mapping (Theory and Development Tools)
Autor: Zane L. Swanson, M. Hepner
Publikováno v: Decision Sciences Journal of Innovative Education. 9:209-226
This study proposes a knowledge management framework for developing and managing enterprise resource planning (ERP) curriculum within business schools. Both theory and a practical implementation are addressed. The knowledge management (KM)1 framework
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::01937cb65938e891204cf2f5eead4fdc
https://doi.org/10.1111/j.1540-4609.2011.00304.x
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