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In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers …. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and … all of its financial information.  Off-balance sheet financing is one of the hot topics in accounting for leases because …
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Currency risk in the pricing of international equity returns is analyzed from an empirical viewpoint. The significance of other factors, such as the domestic market index, world index, and industry index is also analyzed.
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This dissertation investigates two research questions arising from the regulation of internal controls required by Sarbanes-Oxley Act of 2002 (SOX). The first research question asks whether better internal controls can enhance firm performance? To address this question, the relation between...
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