100 North University Drive
Edmond, OK 73034
United States
University of Central Oklahoma
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goodwill, impairment, harmonization
Goodwill, Impairment, International Accounting
Presentation, Standard, XBRL, Transformation
Ontology, GAAP Codification, Hicks' Income
Internal Intangible Assets, SEM, Latent Variable
Dividend Payout
Executive Compensation; Disclosure Obfuscation; Option Vega; Textual Analysis
accounting information relevance, weighted average cost of capital, asset returns
TPS, Liability, Equity, Classification
Balance Sheet Classification
Investments, Agency Theory, Cash, Forecasting
CECL standard, Estimated losses, Financial institutions, Economic elasticity, Audit analysis
Weighted Average Cost of Capital (WACC), footnotes, readability, oil and gas industry
going concern, readability, disclosure, financial distress, Altman’s Z
growth options; valuation model; size and PE sensitivity
CPA Exam Blueprints, CMA Exam Competencies, Syllabi Objectives, Textual Analysis
Investment , Diminishing Returns, Firm Age, Life Cycle
Information Economics, SEM, Intangible Assets
securitization; Eastern Europe; loans and financial Intermediaries
growth options, capital expenditures, R&D, clean surplus, prospect theory
Audit Report Timeliness, Audit Delay, Audit Report Lag, Covenant Violation, Technical Default, Private Lending Agreements
IFRS
generally accepted accounting principles, knowledge management, ontology, XBRL
REITs, Risk Premiums, Interest Rates, Credit Risk, Multi-Factor Asset
Marginal tax rate, Managerial ownership, Debt