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History of Accounting eJournal最新文献

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The New Context of the Accounting Profession 会计职业的新背景
History of Accounting eJournal Pub Date : 2017-09-15 DOI: 10.2139/ssrn.3037598
A. Riahi‐Belkaoui
{"title":"The New Context of the Accounting Profession","authors":"A. Riahi‐Belkaoui","doi":"10.2139/ssrn.3037598","DOIUrl":"https://doi.org/10.2139/ssrn.3037598","url":null,"abstract":"Using a structural perspective this working paper proposes that the new accounting environment includes four new dimensions in need of empirical investigations.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120946951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Investing in Real Estate Debt: Is it Real Estate or Fixed Income? 投资房地产债务:是房地产还是固定收益?
History of Accounting eJournal Pub Date : 2017-09-01 DOI: 10.1111/abac.12112
M. van der Spek
{"title":"Investing in Real Estate Debt: Is it Real Estate or Fixed Income?","authors":"M. van der Spek","doi":"10.1111/abac.12112","DOIUrl":"https://doi.org/10.1111/abac.12112","url":null,"abstract":"This paper will analyze the risk return profile of real estate debt. Using a Monte Carlo simulation model, different debt layers (mezzanine and senior) are analyzed and compared to real estate investments. The results clearly show that senior debt is not heavily correlated to real estate and therefore behaves more like fixed income and should be valued accordingly. Mezzanine, however, is correlated to real estate, especially the downside, and should clearly be underwritten as such. Furthermore, due to a scarcity of finance, debt can show superior risk return characteristics over direct real estate and private funds. This scarcity is likely during periods of thin liquidity and uncertain valuations on the balance sheet, as recently demonstrated by the global financial crisis.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124739594","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Speculations About the Implications of the Pathways Vision for How We Understand Accounting 关于路径愿景对我们如何理解会计的影响的推测
History of Accounting eJournal Pub Date : 2017-08-01 DOI: 10.2139/ssrn.3052976
E. Taylor, P. Williams
{"title":"Speculations About the Implications of the Pathways Vision for How We Understand Accounting","authors":"E. Taylor, P. Williams","doi":"10.2139/ssrn.3052976","DOIUrl":"https://doi.org/10.2139/ssrn.3052976","url":null,"abstract":"In the spirit that a picture is worth a thousand words, the Pathways Commission Vision’s “perception” of accounting is a simplistic caricature of a practice epitomized by bookkeeping and governed by a “black letter” tradition whereby hard-and-fast rules exist for distilling the vast number of data business generates into a meaningful narrative about the financial state and performance of a firm. The “Reality” Vision is a rather heroic self-perception the profession has for the role it will play in producing a prosperous society. The problematic ambiguity with the “Reality” obviously revolves around the concept of “prosperous society” and what implications different notions of prosperous have for accounting’s role in society, given accounting’s (and accountants’) limitations. We propose a vision for a prosperous society based on the 17 UN goals, specifically focusing on the two which relate to income distribution and sustainability. We consider how accounting can play a role in helping achieve this view of a prosperous society.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132392353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Historical Study of the First 30 Years of Accounting Horizons 《会计视界》前30年的历史研究
History of Accounting eJournal Pub Date : 2017-02-08 DOI: 10.2308/AAHJ-10582
S. Zeff, T. Dyckman
{"title":"A Historical Study of the First 30 Years of Accounting Horizons","authors":"S. Zeff, T. Dyckman","doi":"10.2308/AAHJ-10582","DOIUrl":"https://doi.org/10.2308/AAHJ-10582","url":null,"abstract":"ABSTRACT In this paper, we undertake a historical study of the first 30 years of the American Accounting Association's journal, Accounting Horizons. The journal was initially intended to bridge academe and practice. We review the founding of the journal and then trace the development of both the Commentaries and Main Articles sections. One of our principal findings is that there was a steep increase in the percentage of Main Articles using regression analysis-statistical tests during the 30 years, eventually exceeding that in The Accounting Review. Our analysis of the likely reasons for this trend leads us to conclude that foundational changes in the culture of the public accounting profession and in accounting academe had a profound impact on the content of Horizons during our period of study. We conclude with some suggestions for the journal moving forward.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125924026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
From Micro to Macro: Does Conditional Conservatism Aggregate Up in the National Income and Product Accounts? 从微观到宏观:条件保守主义是否在国民收入和产品账户中累积?
History of Accounting eJournal Pub Date : 2016-09-16 DOI: 10.2139/ssrn.2616573
Henry Laurion, Panos N. Patatoukas
{"title":"From Micro to Macro: Does Conditional Conservatism Aggregate Up in the National Income and Product Accounts?","authors":"Henry Laurion, Panos N. Patatoukas","doi":"10.2139/ssrn.2616573","DOIUrl":"https://doi.org/10.2139/ssrn.2616573","url":null,"abstract":"ABSTRACT We revisit evidence that conditional conservatism aggregates up from the firm level causing corporate profit estimates in the National Income and Product Accounts (NIPA) to be more sensiti...","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117288650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 19
What Is Your EPS? Issues in Computing and Interpreting Earnings Per Share 你的每股收益是多少?计算和解释每股收益的问题
History of Accounting eJournal Pub Date : 2016-08-15 DOI: 10.2139/SSRN.2827796
J. Jewell, J. Mankin
{"title":"What Is Your EPS? Issues in Computing and Interpreting Earnings Per Share","authors":"J. Jewell, J. Mankin","doi":"10.2139/SSRN.2827796","DOIUrl":"https://doi.org/10.2139/SSRN.2827796","url":null,"abstract":"This paper examines several problematic issues in the presentation of information related to earnings per share (EPS) that are common to college textbooks and popular investment websites. U.S. generally accepted accounting principles (GAAP) require disclosure of EPS for all publicly listed firms. In fact, EPS is the only financial ratio required by GAAP and it is the only financial ratio with a formula specified by GAAP. Despite these facts, many college textbooks and investment websites present incorrect formulas for the computation of EPS. Furthermore, many textbooks and investment websites either explicitly or implicitly encourage students and investors to interpret EPS incorrectly. This paper discusses these issues and contrasts proper EPS computation and interpretation with the most common errors in computation and interpretation.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115495189","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Assessment of Credit Management in Micro Finance Institution (a Case Study on Oromia Credit and Saving Share Company of Nekemte Branch 小额金融机构信用管理评价(以Nekemte分行奥罗米亚信用储蓄股份公司为例
History of Accounting eJournal Pub Date : 2016-06-10 DOI: 10.2139/ssrn.3619904
loko mathewos mathewos
{"title":"Assessment of Credit Management in Micro Finance Institution (a Case Study on Oromia Credit and Saving Share Company of Nekemte Branch","authors":"loko mathewos mathewos","doi":"10.2139/ssrn.3619904","DOIUrl":"https://doi.org/10.2139/ssrn.3619904","url":null,"abstract":"The major purpose of the study is to assess credit management in case of Oromia credit and saving Share Company of Nekemte branch. In addition to this, the study has tried to dig out major areas of problems in relation to credit management &amp; challenges pertaining to credit provision as per the company. For this study, sample respondents were selected judgmentally from the total employees of the branch institution to provide the researcher accurate information about the institution. The researcher has used up more of primary and less of secondary source of data to analyze the stated problems in the branch in order to arrive at possible conclusion and recommendation. The question type elected for this study is closed ended question type to collect the data. The scope of the study is delimited to Oromia credit &amp;saving Share Company of Nekemte branch. For this study, qualitative research design was elected. Finally, the researcher has used descriptive data analysis to analyze and present the data and recommended the institution to correct the discovered problems for future effective performance of the branch institution.<br>","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131038456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Matching Principle Revisited 重新审视匹配原则
History of Accounting eJournal Pub Date : 2016-04-08 DOI: 10.2308/0148-4184.43.1.79
Ally Zimmerman, R. Bloom
{"title":"The Matching Principle Revisited","authors":"Ally Zimmerman, R. Bloom","doi":"10.2308/0148-4184.43.1.79","DOIUrl":"https://doi.org/10.2308/0148-4184.43.1.79","url":null,"abstract":"This paper reassesses the significance of the concept of matching expenses to revenues as an accounting principle. We compare and contrast the historical views of authoritative bodies and the various scholars and practitioners who analyze this subject, drawing implications for future standard setting. Through this historical retrospective on matching, which includes a review of more contemporary research and thought, we find that matching as an approach to income measurement can be helpful in forecasting earning power. Consequently, we conclude that matching should be retained as a long-standing fundamental accounting principle in standard-setting and in practice.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"212 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115509049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 11
Transparency in an Opaque Market: Evaluative Frictions Between 'Thick' Valuation and 'Thin' Price Data in the Art Market 不透明市场中的透明度:艺术市场中“厚”估值与“薄”价格数据之间的评估摩擦
History of Accounting eJournal Pub Date : 2016-04-04 DOI: 10.2139/ssrn.1691120
Erica H. Coslor
{"title":"Transparency in an Opaque Market: Evaluative Frictions Between 'Thick' Valuation and 'Thin' Price Data in the Art Market","authors":"Erica H. Coslor","doi":"10.2139/ssrn.1691120","DOIUrl":"https://doi.org/10.2139/ssrn.1691120","url":null,"abstract":"This paper highlights the paradoxical effects of increased price data in markets with difficult-to-value products where non-price factors are highly relevant. In the fine art market, the growth of market information providers facilitated access to auction price data, beneficial in a market noted for its clandestine dealings. Drawing from inductive ethnographic research, the paper notes complex outcomes from increased data availability, as auction prices can be seen as an indicator of an artwork’s value. The findings deconstruct factors of supply, demand and multiple prices in the art market, highlighting important non-price factors in valuation, which complicate provider claims of art market transparency. Unpacking the process through which expert “thick” valuation transforms raw price data into comparables and then valuations helps to explain continuing differences in valuation, with buyers prone to understand past prices as market or reference prices, rather than raw materials for valuation that are adjusted for complexity. This contributes to an understanding of both advantages and predictable problems from increased price data in markets that contain substantial qualitative and non-numerical data, as evaluative frictions can occur even in the absence of clearly defined alternative valuation methods. This develops productive linkages between critical transparency and the valuation and evaluation research.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132998043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 43
The Influence of Price Waterhouse & Co. on the CAP, the APB, and in the Early Years on the FASB 普华永道公司对CAP、APB以及早期对FASB的影响
History of Accounting eJournal Pub Date : 2016-03-17 DOI: 10.2139/ssrn.2750644
S. Zeff
{"title":"The Influence of Price Waterhouse & Co. on the CAP, the APB, and in the Early Years on the FASB","authors":"S. Zeff","doi":"10.2139/ssrn.2750644","DOIUrl":"https://doi.org/10.2139/ssrn.2750644","url":null,"abstract":"Price Waterhouse & Co., for decades the premier public accounting firm in the United States, which audits a large number of “blue chip” companies, has, directly and indirectly, been a large and frequent presence in the U.S. standard-setting arena. It is the purpose of this paper to document this presence and to determine whether it had a discernible effect on the outcomes of the standard setters' deliberations. The conclusion is that, appearances notwithstanding, there has been no evidence of a noticeable effect.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124111705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
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