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Now showing items 1-10 of 13
An empirical investigation into the judicial classification of transactions as sales or leases for Federal income tax purposes.
(1983)
The objective of this study is to identify factors used by the judiciary in distinguishing between sales and leases. This was done by developing a logit model based on actual lease decisions. Results of this analysis ...
An empirical evaluation of two joint cost allocation schemes :
(1983)
This study provides empirical evidence on the relative usefulness of two joint cost allocation methods: the net realizable value and the Shapley value allocation schemes, in the context of a decision-making situation. The ...
Establishing a and ßrisk levels in the evaluation of substantive statistical auditing tests that employ hypothesis testing /
(1982)
The second objective was accomplished by performing the Fisher exact test on two groups: the control group and the experimental group (those receiving exposure to the tradeoff approach). The null hypothesis that exposure ...
An evaluation of the staff functions of internal auditing
(1982)
Internal auditing is a staff function common to all organizations. Institutional research is a staff function unique to institutions of higher education. Both functions are internal to the organization, conduct appraisals ...
A financial analysis into the nature of corporate giving.
(1982)
The analysis of giving is based on the reaction of giving to the following financial variables: the cost of giving, liquidity, financial leverage, advertising, unemployment level, return on equity, dividend payout, and ...
An examination of the factors affecting the judicial assessment of continuity of interest in corporate reorganizations.
(1983)
While this approach might appear to be sustainable on a theoretical basis, a flaw exists in the reorganization environment which has prevented the attainment of widespread equitable results. That is, given the very high ...
The economic effects of FASB Statement No. 2 on small firms' R&D expenditures /
(1984)
It has been proposed in the literature that this only-expensing rule has hurt small, formerly capitalizing firms and forced them to reduce their R&D expenditures. In this case, manager-controlled firms, which are more risk ...
Schematic faces and financial predictions :
(1980)
This study was concerned with the use of a graphic technique in predicting business bankruptcy. The study looked for possible improvements in the construction of schematic faces which would make them more informative. In ...
The reliability of internal accounting control systems :
(1982)
Reliability models for internal accounting control systems are developed using a set theoretical approach. These models are used to determine the sensitivity of components of accounting control systems. Structural analysis ...
An integrative empirical analysis of auditor independence.
(1982)
The focus of this study was upon the perceived independence of external auditors. A two-part research strategy was employed in studying this phenomenon. First, the relevance of several recommendations which have been brought ...