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

Understanding corporate annual reports : a financial analysis project

62 p. ; 28 cm

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

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