MGTP 424: Prof. Research & Comm for Accountants: Analyze

Research in accounting is concerned with solving problems, investigating relationships and building a body of knowledge. With this in mind, this book will provide a clear and concise overview of the conduct of applied research studies in accounting. It provides the principal building blocks of how to implement research in accounting and related fields. This book provides students with: an understanding of contemporary research ideas in accounting, so that readers can identify and define research problems and prepare strategies for their solution; an awareness of alternative research methods, to facilitate the selection of the most appropriate method for addressing particular research questions; an ability to review existing research and to offer critiques of articles published in refereed journals; and an appreciation of the ethical constraints on the conduct of accounting research. Even though it’s an older publication, it still provides solid guidance.

The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. The contents include contributions from a unique mixture of academics, standard setters and practitioners, and are edited by internationally recognized experts.

Accounting professionals and practitioners need to understand the various major research databases in order to do their work. Although the database interfaces and product names have changed since its publication, this book highlights still useful step-by-step guidance about process and how to approach the underlying research resources published by RIA, CCH, AICPA, FASB, GARS, and IFRS, enabling you to better navigate your accounting and auditing research.

Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field.

This book is the first comprehensive methodological guide for accounting researchers on Interventionist Research (IVR), a method that frequently employs case study technique, with the researcher directly involved in solving a real-life problem, then analyzing from theoretical and practical perspectives. The book provides the information for understanding what IVR is, and how to plan, design, and conduct legitimate intervention studies that can endure the scrutiny of institutions and peer review.

This book guides graduate students through conducting, and writing about, research on a wide range of topics in public policy and economics. This guidance is based upon the actual writing practices of professional researchers in these fields and it will appeal to practitioners and students in disciplinary areas such as international economics, macroeconomics, development economics, public finance, policy studies, policy analysis, and public administration. Supported by real examples from professional and student writers, the book helps students understand what is expected of writers in their field and guides them through choosing a topic for research to writing each section of the paper.

For students and researchers across the social sciences.

This book effectively guides students through the stages of conducting qualitative writing research, from the initial step of seeing themselves as researchers, to identifying research questions, selecting appropriate methodological tools, conducting the research, and interpreting and reporting findings. Exercises and activities, as well as anecdotes and examples from both novice and seasoned researchers, serve to acquaint readers thoroughly with the practice of carrying out research for scholarly or professional purposes. This edition introduces students to research methods in a gradual and contextualized manner. Each chapter offers a discussion of a particular portion of the research process, followed by consideration of physical, conceptual, and strategic tools that allow a master's level researcher to conduct that part of the research.

An updated guide to financial statement analysis that will help you better understand of the techniques that will help you interpret financial statements.

This item is a single-volume synthesis of the research, exploring and analyzing accounting from ancient civilizations to the modern day. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity.

This book combines elements from both finance and accounting to help practitioners identify the most suitable method for analysis, showing when and how methods can be applied in different contexts and under specific constraints. It describes how business valuation techniques can be applied to calculate value in case of transactions, litigation, IPOs, and the fair value under an IFRS framework.It describes the Integrated Valuation Approach (IVA) and provides methods based on the International Valuation Standards issued by the International Valuation Standards Council. Valuation standards allow for an alignment of both the methods and their application, providing a common basis for valuers.

This book is a comprehensive guide to fair value measurement, one of the foundations of modern-day accounting and important to corporate finance. Many items in the financial statements are measured at fair value, e.g. financial instruments, items acquired in business combinations and, under IFRS, investment property. This book gradually unfolds the full theoretical framework for measuring fair value for accounting purposes, while providing clear, hands-on implementation guidelines. It includes concise and informative explanations, focusing on the theoretical and practical issues arising from the relevant accounting standards and using illustrative examples and further analysis.

This book focuses on three global approaches: the asset-based approach, the fundamental approach, and the market approach. It showcases each method accompanied by case studies, and highlights benchmarks that can be applied to evaluating a small business.

This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions.

This book focuses on the valuation needed to apply International Financial Reporting Standards, and provides coverage of financial instruments. The book adopts a logical sequence where models of financial instruments are explained first and models of other assets (such as property, an enterprise, or multiple intangibles) are presented as extensions.

This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit.

The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society.

Potentially useful for CFA certification prep, this title and the accompanying self-study workbook blend theory and practice to paint an accurate, informative picture of the equity asset world. The most comprehensive resource on the market, this text supplements your studies for the third step in the three-level CFA certification program by integrating both accounting and finance concepts to explore a collection of valuation models and challenge you to determine which models are most appropriate for certain companies and circumstances.

This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.