Tài liệu miễn phí Tài chính - Ngân hàng
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Accounting undergraduate Honors theses: Essays on international trade and finance
The dissertation consists of three papers exploring the macroeconomic implications of heterogeneity of countries in financial development, economic interconnectedness via trade and financial linkages.
7/16/2019 7:19:27 AM +00:00
Accounting undergraduate Honors theses: Essays in development economics and economics of the family
The remainder of the paper is organized as follows: Part 2 provides a survey of the current literature concerning funding sources and capital market access to MFIs, including the Microcredit Collateralized Debt Obligation (MiCDO) market, and the relative strengths of the main forms of capital market funding for MFIs. Part 3 introduces a hypothetical organization called the Central Microcredit Clearinghouse (CMC), and discusses its purpose in facilitating securitization of microcredit loans, as well as its potential organization and operation.
7/16/2019 7:18:37 AM +00:00
Accounting undergraduate Honors theses: Community development in mozambique - Evaluating impact assessment methodologies
This paper is an analysis of an impact assessment conducted by University of Arkansas students and finalized by Abby Davidson during the 2014 Community Development in Mozambique study abroad program. The assessment was based on a developmental poultry organization in the Nampula region. In order to evaluation the assessment several theories of impact assessment were utilized. Construction of a proper counterfactual, the mitigation of selection bias, appropriateness of impact indicators, and validity were all used to consider the methodologies employed in the aforementioned assessment.
7/16/2019 7:18:27 AM +00:00
Accounting undergraduate Honors theses: A brighter future - The impact of charter school attendance on student achievement in little rock
This paper will narrow the field of school choice and will examine the impact of charter schools on National Percentile Rankings (NPR) from standardized test scores of charter and public schools in the Little Rock, Arkansas area. The study hypothesizes that charter attendance positively impacts test score NPRs for both elementary and middle school students. It will open with a brief introduction of charter schools and the literature surrounding them. Then, the data and methodology used in this study will be discussed, followed by the results. Lastly, this paper will include suggestions on charter policy based on the outcome as well as avenues for further research.
7/16/2019 7:18:13 AM +00:00
Accounting undergraduate Honors theses: To tweet or not totweet - That is the professional social media question
This study attempts to look at the freedom with which people believe they can express their views electronically. The pressing question is: is it the responsibility of the organization to protect the well being of an employed individual and his views, beliefs, and values, or is it all the responsibility of the individual to abstain from any actions that would bring about any form of workplace repercussions?
7/16/2019 7:18:01 AM +00:00
Accounting undergraduate Honors theses: The influence of nonpublic audit concentration on public client audit outcomes
My these contributes to audit literature that investigates the effect of audit firm portfolio characteristics on audit outcomes by 1) providing a new measure that allows researchers to proxy for nonpublic audit influence and 2) investigating the potential impact of NPAC on public client audit outcomes. My findings are important because they suggest that timely and cost-effective audits of similar quality are available from providers that do not concentrate on public client audits.
7/16/2019 7:17:38 AM +00:00
Accounting undergraduate Honors theses:The effect of CEO IT expertise on the information environment - Evidence from management earnings forecasts
This research suggests that executives with IT experience are more likely to utilize IT because they perceive it as easy to use. Overall, I find that CEOs with IT expertise make forecasts that are more accurate. In additional tests, I also find that CEOs with IT expertise do not manage earnings to maintain accuracy. Finally, I find that analysts are more likely to rely on information provided by CEOs with IT expertise.
7/16/2019 7:17:12 AM +00:00
Accounting undergraduate Honors theses: The determinants and consequences of disclosure committee adoption
In this paper, I investigate the determinants and consequences of disclosure committee adoption. I find that companies with material weaknesses in internal controls over financial reporting and less readable 10-K filings are more likely to adopt disclosure committees.
7/16/2019 7:16:48 AM +00:00
Accounting undergraduate Honors theses:The determinants and consequences of CEO cheap stock in ipos
These find a negative relation between CEO cheap stock and future firm operating and stock return performance. Overall, my results illustrate the importance of corporate governance structures in IPO firms and suggest that greater levels of cheap stock are an indication of agency problems, which in turn, adversely affect shareholder value.
7/16/2019 7:16:12 AM +00:00
Accounting undergraduate Honors theses: The arms race in college athletics - Facility spending and its relationship to college athletics and university communities
These results even led to running a second regression with a change in the independent and dependent variable to gain more insights. Although there is much information about facility spending and the rising expenses in college athletics, there is not much correlational data to date. The results from this study can help give collegiate athletic departments more information and a more holistic picture of the relationships between these important variables before they start investing in a new major facility.
7/16/2019 7:15:59 AM +00:00
Accounting undergraduate Honors theses: The appeal of the shop local initiative to the millennial generation
The goal of this research is to determine the extent to which millennials’ values align with the shop local initiative and if businesses should change their methods and strategies when it comes to shopping local. With this goal in mind, my research examines three themes: (1) local stores and big box retailers, (2) retail shopping, and (3) the millennial generation and values.
7/16/2019 7:15:48 AM +00:00
Accounting undergraduate Honors theses: Technology advancement influence in accounting and information system fields
This research serves to relate the accounting and information technology fields. The information in the research documents changes in the fields, future expectations in the fields, the relationship between the fields, ideal accounting candidates, expectation gap between graduates and employers, careers in accounting, careers in information systems, and similar and different basic skills of each field.
7/16/2019 7:15:36 AM +00:00
Accounting undergraduate Honors theses: Predicting changes in earnings - A walk through a random forest
This paper investigates whether the accuracy of models used in accounting research to predict categorical dependent variables (classification) can be improved by using a data analytics approach. This topic is important because accounting research makes extensive use of classification in many different research streams that are likely to benefit from improved accuracy.
7/16/2019 7:15:16 AM +00:00
Accounting undergraduate Honors theses: Potential consequences of U.S. securities and exchange commission’s replacement of the quarterly reporting requirement for semi annual reporting
This study extends the discussion of potential consequences of U.S. Securities and Exchange Commission’s replacement of the quarterly reporting requirement for semi-annual reporting. This research summarizes the perspectives about quarterly and semi-annual reporting from reporters, critics, business executives and academic researchers, analyzes the influential parties from changing reporting regulation, and provides detailed explanation about potential impacts. Five parties are related to the replacement of the quarterly reporting requirement, including corporations, investors, analysts, auditors and Trump Administration. This research concludes that the auditor will be the least influential party and corporations will be the most impacted party.
7/16/2019 7:15:05 AM +00:00
Accounting undergraduate Honors theses: Path to higher education
This study focuses on a small, impoverished area in Cape Town, which is located on the Western Cape of South Africa. Those who are familiar with Nelson Mandela and his role in the anti-apartheid movement might recall that off the coast of Cape Town is where he spent 27 years in the Robben Island political prison. Cape Town’s cultural history is rich and violent.
7/16/2019 7:14:53 AM +00:00
Accounting undergraduate Honors theses: One mans dream - how a company
This thesis answers the question of whether a unique organizational culture can help a company find long-term success. My main focus of the thesis was on the Walt Disney Co., a company that I think has set the standard in organizational culture and is where I will be starting my professional career. My aim was to find what aspects of culture are most important to have, and how companies can use their culture to gain a competitive advantage.
7/16/2019 7:14:39 AM +00:00
Accounting undergraduate Honors theses: New business initiatives and financial performance
The focus o f this dissertation is to advance the investigation of whether use o f these initiatives, either singly or in combination, results in improved financial performance, generally operationalized by increase in industry-adjusted ROI. Previous research on these issues has been inconclusive, possibly because it suffered from lack of statistical power caused by use of relatively noisy dichotomous variables to measure initiative implementation, and/or insufficient sample size - conditions that will be remedied in this dissertation through collection of measures of initiative diffusion through large-scale mail surveys.
7/16/2019 7:13:51 AM +00:00
Accounting undergraduate Honors theses: Minority entrepreneurship - How access to capital and strategic decisions affect success
In this thesis, I conducted a case study of three entrepreneurs at different stages that supports the theory that access to capital and strategic decisions affect the success of minority entrepreneurs even if they are not the only factors. This case study provides an in-depth and holistic understanding of issues that plague minority entrepreneurs.
7/16/2019 7:13:39 AM +00:00
Accounting undergraduate Honors theses: Lost in translation - Impediments to the homogenous interpretation of ifrs translations
This paper seeks to establish a framework for considering translation challenges in the development, adoption, and use of international accounting standards. Understanding the complexity of translation and how to approach it in the context of international accounting standards is relevant to researchers, policy makers, accounting professionals, and general users of accounting information.
7/16/2019 7:13:21 AM +00:00
Accounting undergraduate Honors theses: Lobbying activity in the standards setting process - Fasb statement on financial accounting standards no. 106, employers accounting for postretirement benefits other than pensions
The purpose of this study is to explain and classify the behavior of corporate managers1 in the accounting standards setting process as it related to OPEB in order to provide insight for developing a more effective process. This study examined two decisions made by management: (1) the decision whether or not to participate in lobbying activities during the comment period of the OPEB exposure draft; and (2) the position taken on the OPEB exposure draft.
7/16/2019 7:12:58 AM +00:00
Accounting undergraduate Honors theses: Labor force commute mode preferences and the natural environment
The results of my statistical analysis revealed that only two variables (the number of days per year with thunderstorms and the total water equivalent precipitation) exhibited significant relationships with the percentage of work commuters who cycled or walked. Furthermore, the number of days per year with thunderstorms exhibited a strong inverse relationship, meaning that thunderstorms deterred workers from cycling or walking to work.
7/16/2019 7:12:44 AM +00:00
Accounting undergraduate Honors theses: It's a business: A financial analysis of the BCS system and its alternatives
The main purpose of this thesis is to determine which of the three postseason scenarios offers the greatest profitability. Secondary to that, I will evaluate the current stances on each format.
7/16/2019 7:12:33 AM +00:00
Accounting undergraduate Honors theses: Implications of audit office resource allocation shocks: Evidence from late 10-K filings
This paper examines whether an audit office resource allocation shock stemming from late-filing clients is associated with the audit quality of the other timely-filing clients in that audit office. I find that timely-filing clients are more likely to subsequently restate their financial statements when there are late-filing clients in the same audit office. Using audit fees as a proxy for auditor effort (resource allocation).
7/16/2019 7:12:12 AM +00:00
Accounting undergraduate Honors theses: Impacts of the open door policy and globalization on income inequality inChina between the 20th century and the early 21st century
In order to further test the hypothesis, this paper will first present a history of globalization in China as well as research on income inequality before the creation of the Open Door Policy. Second, research will be conducted on the impact of globalization in China post Open Door Policy using multinationals as case studies. The research results will provide evidence that the process of globalization led by the economic reform has changed the Chinese economy outlook, and caused income inequality comparing to how it was before the economic reform.
7/16/2019 7:12:02 AM +00:00
Accounting undergraduate Honors theses: How relevant is the disclosure of a CEO pay ratio?
The combination of opaque reporting and public discord with CEO pay led to the inclusion of Section 953(b) in the Dodd-Frank Act. This section’s particular aim was to quell the popular demand that something be done to regulate CEO pay.
7/16/2019 7:11:33 AM +00:00
Accounting undergraduate Honors theses: How does music consumption impact the music industry and benefit artists?
The purpose of this project is to understand the methods and relevant trends of music consumption, determine those benefits received by the artists, and provide guidance to artists about the rapidly changing dynamic of the industry.
7/16/2019 7:11:20 AM +00:00
Accounting undergraduate Honors theses: History and analysis of the fayetteville, Arkansas human civil rights ordinance
The purpose of the proposed legislation cited was to “protect and safeguard the right and opportunity of all persons to be free from discrimination based on real or perceived race, ethnicity, national origin, age, gender, gender identity, gender expression, familial status, marital status, socioeconomic background, religion, sexual orientation, disability and veteran status.”
7/16/2019 7:11:01 AM +00:00
Accounting undergraduate Honors theses: Fast food industry ethics - Can employee
In the process of researching, I have found four ethical issues that employees should be aware of. I wrote four case studies, based on these issues, to use as the method to train the participants. In order to determine which cases to use for the training, I pilot tested the cases with my faculty advisor and the general manager of the store.
7/16/2019 7:10:49 AM +00:00
Accounting undergraduate Honors theses: Effect of automated advising platforms on the financial advising market
The following sections outline and analyze the key differences between financial advisors and Robo-Advisors. First with a comparison of fees, the different advisors are compared, contrasted, and the implications of different fee structures analyzed. Second with comparisons of performance and an overview of the different financial instruments and strategies used by advisors. Third is an overview of the customization ability for both human and Robo-Advisors. Ending with a conclusion outlining the key points made throughout the thesis.
7/16/2019 7:10:40 AM +00:00
Accounting undergraduate Honors theses: Donor and grantor reactions to CEO compensation in nonprofit organizations
This study has several implications for nonprofit organizations, donors, grantors, lawmakers, and regulators. First, we know that many stakeholders feel that the compensation of nonprofit executives is high. Charity Navigator (2013), in its most recent nonprofit CEO compensation study, recognized this sentiment and wrote “[w]e know that many donors continue to be concerned by what they believe to be excessive charity CEO pay.
7/16/2019 7:10:16 AM +00:00