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Internal control weaknesses and accounting conservatism : evidence from the post–Sarbanes–Oxley period

Mitra, Santanu; Jaggi, Bikki; Hossain, Mahmud - In: Journal of accounting, auditing & finance 28 (2013) 2, pp. 152-191

Persistent link: https://www.econbiz.de/10009769250

Perceptions of non-accounting business majors about the managerial accounting course

Hossain, Mahmud; Heagy, Cynthia Donnell; Mitra, Santanu - In: Review of Pacific Basin financial markets and policies 11 (2008) 4, pp. 569-590

Persistent link: https://www.econbiz.de/10003816734

Preface To : Perceptions of Non-Accounting Business Majors About the Managerial Accounting Course

Hossain, Mahmud - 2010

This study examines the perception of non-accounting business major students about the managerial accounting course. The knowledge of these perceptions will help determine whether educators need to be concerned about inspiring certain groups of students to be more aggressive in learning the...

Persistent link: https://www.econbiz.de/10013150583

Incremental information content of option‐related excess tax benefit under FASB Statement No. 123R

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International Journal of Accounting & Information Management 19 (2011) 2, pp. 146-168

Purpose – This study aims to examine the incremental valuation implication of excess realized tax benefit under Statement of Financial Accounting Standard (SFAS) No. 123R: share‐based payment (123R excess tax benefit), which is required to be reported as a component of financing cash flows...

Persistent link: https://www.econbiz.de/10014759161

Incremental information content of option-related excess tax benefit under FASB Statement No. 123R: A research note

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International Journal of Accounting and Information … 19 (2011) June, pp. 146-168

Purpose – This study aims to examine the incremental valuation implication of excess realized tax benefit under Statement of Financial Accounting Standard (SFAS) No. 123R: share-based payment (123R excess tax benefit), which is required to be reported as a component of financing cash flows by...

Persistent link: https://www.econbiz.de/10009188276