25 research outputs found
Accounting Firm Internet Sites That Work (And Those That Do Not)
Gives advice to accounting firms in creating and maintaining an effective Internet site. Items commonly found on the accounting firm Internet sites; Suggestions in building an Internet site; Most important aspect of Internet site content
The Internet: Changing the Way Corporations Tell Their Story
Discusses the effect of technological changes in the dissemination of financial information. Potential of the Internet to change the way decision makers can use the information; Future of financial disclosure
Silicon Valley Meets Norwalk
The article discusses financial reporting issues raised by the U. S. corporations in the increasing use of the Internet. The Internet is affecting traditional statements and audits as companies explore online options. Financial information is now easily available online, creating a new readership. CPAs must consider how to help make this information useful to the expanded public. Companies need to identify who will use their sites and provide appropriate features. Search engines help users connect information from all over a given Web site. Analysts may want to download financials into spreadsheets
Duplicating machine processes : stencil, fluid, offset and copier,ed.2/ Pasewark
iv, 172 p.: ill.; 27 cm
Understanding corporate annual reports : a financial analysis project, 6th ed./ Pasewark
50 hal.: tab.; 29 cm
Research Initiatives in Accounting Education: Providing Access to Education and Obtaining Credentials
It's a Matter of Principle: The Role of Personal Values in Investment Decisions
We investigate the role of personal values
in an investment decision in a controlled experimental
setting. Participants were asked to choose an investment
in a bond issued by a tobacco company or a bond issued
by a non-tobacco company that offered an equal or
sometimes lower yield. We then surveyed the participants
regarding their feelings toward tobacco use to determine
whether these values influenced their investment decision.
Using factor analysis, we identified investment- and
tobacco-related dimensions on which participants’ responses
tended to load. Two of these factors, relating to
the societal impact of investment decisions and the health
effects of tobacco, were highly significant in determining
whether participants selected a tobacco or non-tobacco
related investment. More importantly, we found that
when the rate of return on a tobacco-related investment
exceeds the rate of return on an investment not involving
tobacco by 1%, the intensity of participant concerns about
the societal effects of their investment decisions was
especially important in determining investment choices.
This finding indicates that traditional wealth-maximization
approaches, which do not consider the personal
values of the investor, omit an important factor that affects
investment decisions