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A Theoretical and Empirical Investigation into the Application af a Cash-Flow Accounting System

Description: The objective of this research is to make a theoretical and empirical investigation into the application of a cashflow accounting system. The theoretical investigation provides a definition for cash-flow accounting; it also examines the major arguments for a cash-flow reporting system. Three hypotheses are proposed for testing. The first states that during periods of changing prices, performance indicators that are based on the conventional accrual accounting will diverge from performance indicators that are based on cash-flow accounting and will continue to diverge over time. The second states that this divergence will disappear if the effects of inflation are partialled out. The third states that cash-flow statements, properly interpreted, will enable users to predict business failure.
Date: December 1983
Creator: Habib, Abo-El-Yazeed Tawfik
Partner: UNT Libraries

[Expenditures for the benefit of the estate of Solomon M. Rucker]

Description: Expenditures for the estate of Solomon M. Rucker May 18, 1861 through August 10, 1861. The first page includes items listed by date with a final total at the end, continued on the second page along with the transcript of a receipt for items bought in June. Watermark on paper: "Erasable; Plover Bond; 25% Cotton Fiber; USA"
Date: unknown
Creator: Moore, Charles B.
Partner: UNT Libraries Special Collections

Tiger LDRD final report

Description: This final report describes our efforts on the Three-Dimensional Massively Parallel CEM Technologies LDRD project (97-ERD-009). Significant need exists for more advanced time domain computational electromagnetics modeling. Bookkeeping details and modifying inflexible software constitute a vast majority of the effort required to address such needs. The required effort escalates rapidly as problem complexity increases. For example, hybrid meshes requiring hybrid numerics on massively parallel platforms (MPPs). This project attempts to alleviate the above limitations by investigating flexible abstractions for these numerical algorithms on MPPs using object-oriented methods, providing a programming environment insulating physics from bookkeeping. The three major design iterations during the project, known as TIGER-I to TIGER-III, are discussed. Each version of TIGER is briefly discussed along with lessons learned during the development and implementation. An Application Programming Interface (API) of the object-oriented interface for Tiger-III is included in three appendices. The three appendices contain the Utilities, Entity-Attribute, and Mesh libraries developed during the project. The API libraries represent a snapshot of our latest attempt at insulated the physics from the bookkeeping.
Date: February 1, 2000
Creator: Steich, D J; Brugger, S T; Kallman, J S & White, D A
Partner: UNT Libraries Government Documents Department

An Empirical Investigation of the Potential Use of Data Required by FASB Statement No. 33 by Financial Analysts in the Dallas/Fort Worth and Houston Regions

Description: In September, 1979, the Financial Accounting Standards Board issued FASB Statement No. 33, which required certain corporations to issue specified supplementary information based on constant dollars and current costs. This information is intended to show the impact of inflation on the reported earnings and capital of business enterprises. Opponents of Statement No. 33 claim that the required supplementary information is difficult to interpret and, therefore, will not be used. Proponents contend that the information is self-explanatory and would highlight the impact of inflation on the performance of business enterprises. Thus, they conclude the supplementary data will be useful to various user groups and will be used. This dissertation's primary objective was to determine whether the supplementary data will be used by financial analysts in the Dallas/Fort Worth and Houston regions in evaluating an enterprise's operating performance and its ability to maintain physical operating capability and the general purchasing power of financial capital.
Date: December 1980
Creator: Tondkar, Rasoul H.
Partner: UNT Libraries

An Assessment of the Effect of News Announcements on Stock Prices of Oil and Gas Producing Companies

Description: This empirical study is concerned with the extent to which news announcements affect the performance of common equity securities of oil and gas producing companies. The market effects of news announcements are considered to be of importance in resolving two issues. One concerns financial statement disclosure and the second concerns examination of prior oil and gas industry-related accounting research. This dissertation assumes capital market efficiency and addresses two research questions: do news announcements concerning activities of nonintegrated oil and gas producing companies affect the companies' common stock prices, and are announcements concerning nonintegrated oil and gas companies' financial, personnel, explorational, and developmental and operational activities used equally by investors in their decision-making?
Date: August 1982
Creator: Wright, Charlotte Jean
Partner: UNT Libraries

A Process Analysis of Lenders' Use of FAS 95 Cash Flow Information

Description: This study uses concurrent verbal protocol analysis to examine the decision processes of lenders as they evaluate the financial information of a loan applicant. Of specific interest is the lenders' use of Statement of Financial Accounting Standards Board No. 95 (FAS 95), Statement of Cash Flows, in that decision process.
Date: May 1994
Creator: Reither, Cheri L. (Cheri Lynn)
Partner: UNT Libraries

The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers

Description: This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for firms that went through business combinations before those accounting changes. Study results present strong evidence that earnings forecast errors for companies involved in merging and acquisition activity decreased after the adoption of SFAS 141, 142. Test results also suggest that lower earnings forecast errors are attributable to factors specific to merging companies such as SFAS 141, 142 but not common to merging and non-merging companies. In addition, evidence implies that information in corporate annual reports of merging companies plays the critical role in this decrease of earnings forecast error. Summarily, I report that SFAS 141, 142 were effective in achieving greater transparency of financial reporting after mergers. In my complementary analysis, I also document the structure of corporate analysts' coverage in "leaders/followers" terms and conduct tests for differences in this structure: (1) across post-SFAS 141,142/pre-SFAS 141, 142 environments, and (2) between merging and non-merging firms. Although I do not identify any significant differences in coverage structure across environments, my findings suggest that lead analysts are not as accurate as followers when predicting earnings for firms actively involved in mergers. I also detect a significant interaction between the SFAS-environment code and leader/follower classification, which indicates greater improvement of lead analyst forecast accuracy in the post-SFAS 141, 142 environment relative to their followers. This interesting discovery demands future investigation and confirms the importance of financial reporting transparency for the accounting treatment of business combinations.
Date: May 2005
Creator: Mintchik, Natalia Maksimovna
Partner: UNT Libraries

An Empirical Examination of Certain Aspects of Auditor Changes in NYSE, AMEX, and Selected OTC Companies

Description: The purpose of this thesis was to analyze a number of auditor change and other peripheral issues from two related perspectives. Empirical data were gathered from publicly available Forms 8-K and 10-K to first assess whether meaningful differences existed between NYSE, AMEX, and OTC registrants regarding disclosures required in those documents. Secondly, the data were analyzed to determine whether differences existed with respect to the accounting firms (Big Eight or non-Big Eight) involved in the auditor changes. In most of the tests designed to achieve these purposes, statistically defensible results were obtained using the nonparametric chi-square test for significance of observed differences and the McNemar test for significance of changes, at the .05 level.
Date: May 1981
Creator: McConnell, Donald K., Jr.
Partner: UNT Libraries

Job Satisfaction Among Women Accounting Educators

Description: A national survey was conducted to investigate job satisfaction among women accounting educators at four-year college and universities in the United States. The purpose of the study was to determine if differences existed among women accounting educators at research, doctoral, master's, and baccalaureate institutions in three areas relating to job satisfaction: levels of job satisfaction, individual sources of job satisfaction, and structural sources of job satisfaction. Also, the relationships among these three areas of job satisfaction were examined. A stratified random sample of 755 women accounting educators was selected from the population of 1,519 women. A mailed questionnaire was used to collect data. A total of 495 (66%) questionnaires were returned. Women accounting educators expressed satisfaction with co-workers, supervision, and work. They were neutral regarding satisfaction with pay and dissatisfied with promotion opportunities. A difference was detected between satisfaction with pay and type of institution. Differences were found between individual sources of job satisfaction and type of institution. The differences were attributable to education level and the personality characteristics of conscientiousness and openness. Differences were detected between structural sources of job satisfaction and type of institution. Academic rank, salary, tenure, institutional resources, and job functions accounted for the differences. Significant relationships were found between individual and structural sources of job satisfaction and levels ofjob satisfaction. Satisfaction with co-workers was related to agreeableness, conscientiousness, neuroticism, institutional resources, mentoring, and time spent on research. Satisfaction with pay was related to neuroticism, salary, academic rank, and institutional resources. Satisfaction with promotion opportunities was related to agreeableness, salary, tenure, institutional resources, mentoring, networking, other job functions, and type of institution. Satisfaction with supervision was related to personal roles, agreeableness, salary, institutional resources, mentoring, research, and advising students. Satisfaction with work was related to marital status, personal roles, agreeableness, neuroticism, institutional resources, and mentoring. It ...
Date: May 1996
Creator: Vest, Cynthia Ann
Partner: UNT Libraries

A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students

Description: Previous research has shown that accountants may be inadequate moral reasoners. Concern over this trend caused the Treadway Commission (1987) and the Accounting Education Change Commission (1990) to call for greater integration of ethics into the student's training. Ponemon and Glazer (1990) found a difference in cognitive moral development (CMD) between accounting students at a public university and a private university with a liberal arts emphasis. This study expands Ponemon and Glazer's research by examining two liberal arts universities, one a private, secular institution and one a Catholic institution. The primary research question asks if Catholic university accounting students manifest greater CMD growth than secular university accounting students. Additionally, this study examines and compares the priority that accounting students from the different institutions place on ethical values versus economic values. It was expected that Catholic university accounting students would manifest both greater CMD growth and a greater concern for ethical values over economic values when compared with non-Catholic university accounting students. The study utilized a two-phase approach. In the first phase, an organizational study of two institutions was made to determine how each strives to integrate moral development into their accounting students' education. In the second phase, lower-division and senior accounting students were given three ethical and values related tasks to complete which propose to measure differences in ethical and economic values.
Date: April 1998
Creator: Koeplin, John P. (John Peter)
Partner: UNT Libraries

An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services

Description: Interpretation 101-3 of the AICPA Code of Professional Ethics provides four independence requirements for certified public accountants performing bookkeeping services. As such, these requirements are largely thought of as rules requiring compliance. The purpose of this study was to provide empirical evidence related to the question, "Can the guidelines in Interpretation 101-3 be effectively interpreted?" Accordingly, the research objectives were twofold: (1) to make an estimate of the effectiveness of independence discrimination resulting from the use of Interpretation 101-3 , and (2) to identify variables related to differences in CPAs' judgements of impairment and non-impairment of CPA independence in situations covered by Interpretation 101-3. The research methodology for this study was based on a case approach. Twelve situations developed from analysis of Interpretation 101-3 and discussions with practitioners were organized into twenty-four cases in which a CPA firm provided a variety of accounting services. These twenty-four cases were divided into two case sets of twelve cases each and then combined with two cases from a previous study by David Lavin. These cases were submitted to an expert panel for validation as to their relationship to Interpretation 101-3, and a predetermined "correct" judgement was established for use in analysis. A mail survey of the licensees of the Texas State Board of Public Accountancy was used for collecting data. The CPAs were provided with a copy of Interpretation 101-3 and asked to base their judgements exclusively on the standard. Hypothesis testing was used to determine the effectiveness of the independence discrimination resulting from the use of Interpretation 101-3. Statistical models were developed for evaluating differences in the effectiveness of independence discrimination and differences in the CPAs' judgements themselves.
Date: May 1985
Creator: Steed, Steve A. (Steve Alan)
Partner: UNT Libraries

Farm inventories.

Description: Describes the various uses of farm inventories; provides instructions for making, using, and caring for a farm property book.
Date: 1940
Creator: Ball, James Stuart, 1872-
Partner: UNT Libraries Government Documents Department

An Empirical Study of Financial Analysts' Valuations Using Proposed Disclosures About Oil and Gas Producing Activities

Description: This empirical study is concerned with the usefulness of proposed supplementary disclosures for oil and gas producers to financial analysts in valuing a company. It is concerned with what supplementary information is being used, to what extent it is being used and which type of information is used most. Three main research procedures are employed. In the first procedure, the Mann-Whitney U Test is applied to determine any significant difference between valuing an oil and gas producing company using basic financial statements and ratio data, and valuing the same company with this information plus the proposed disclosures. The second procedure involves applying the chi-square and Cramer's V statistics to determine whether the disclosure information caused switching in valuation method used for each of the cases. The third procedure tests for significant differences between financial ratios used for each case by employing the test of differences between two proportions. Additional evaluation attempts to determine analysts' perceived usefulness of each of the schedules of the proposed disclosures
Date: December 1983
Creator: Avard, Stephen L. (Stephen Lewis)
Partner: UNT Libraries

Physical Energy Accounting in California: A Case Study of Cellulosic Ethanol Production

Description: California's target for greenhouse gas reduction in part relies on the development of viable low-carbon fuel alternatives to gasoline. It is often assumed that cellulosic ethanol--ethanol made from the structural parts of a plant and not from the food parts--will be one of these alternatives. This study examines the physical viability of a switchgrass-based cellulosic ethanol industry in California from the point of view of the physical requirements of land, water, energy and other material use. Starting from a scenario in which existing irrigated pastureland and fiber-crop land is converted to switchgrass production, the analysis determines the total acreage and water supply available and the resulting total biofuel feedstock output under different assumed yields. The number and location of cellulosic ethanol biorefineries that can be supported is also determined, assuming that the distance from field to biorefinery would be minimized. The biorefinery energy input requirement, available energy from the fraction of biomass not converted to ethanol, and energy output is calculated at various levels of ethanol yields, making different assumptions about process efficiencies. The analysis shows that there is insufficient biomass (after cellulose separation and fermentation into ethanol) to provide all the process energy needed to run the biorefinery; hence, the purchase of external energy such as natural gas is required to produce ethanol from switchgrass. The higher the yield of ethanol, the more external energy is needed, so that the net gains due to improved process efficiency may not be positive. On 2.7 million acres of land planted in switchgrass in this scenario, the switchgrass outputproduces enough ethanol to substitute for only 1.2 to 4.0percent of California's gasoline consumption in 2007.
Date: July 17, 2008
Creator: Coughlin, Katie & Fridley, David
Partner: UNT Libraries Government Documents Department