Search Results - "Dowdell, Thomas D."

The effect of in-process research and development capitalization on M&A and purchase price allocations by Dowdell, Thomas D., Lim, Steve C.

“…We investigate whether the change in accounting treatment of in-process research and development cost (IPRD) from expensing to capitalization affects the…”
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Do management reports on internal control over financial reporting improve financial reporting? by Dowdell, Thomas D., Herda, David N., Notbohm, Matthew A.

“…Sections 404a and 404b of the Sarbanes–Oxley Act require management and external auditors, respectively, to report on the adequacy of a company’s internal…”
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The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms by Herda, David N., Notbohm, Matthew A., Dowdell, Thomas D.

“…The external audit of internal control over financial reporting (ICFR) is a very expensive and contentious aspect of the Sarbanes–Oxley Act (SOX). Larger…”
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Were In-Process Research and Development Charges Too Aggressive? by Dowdell, Thomas D., Lim, Steve C., Press, Eric

“…:  Prior research documents that US firms write off large in‐process research and development charges (IPRD) for acquisitions, possibly overstating the current…”
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Internal control reporting and market liquidity by Dowdell, Thomas D., Kim, Jang-Chul, Klamm, Bonnie K., Watson, Marcia Weidenmier

“…We investigate the impact of the Sarbanes-Oxley Act of 2002 (SOX) on information asymmetry by analyzing the relation between SOX Sections 302 and 404 control…”
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The impact of SEC scrutiny on financial statement reporting of in-process research and development expense by Dowdell, Thomas D, Press, Eric

“…We document the effect of SEC scrutiny on how firms report in-process research and development costs (IPRD), and investigate an important but previously…”
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The role of analysts' earnings forecasts in the valuation process: An introductory overview by Danielson, Morris G, Dowdell, Thomas D, Schoderbek, Michael P

“…This teaching note provides an overview of how analyst earnings forecasts are used in the valuation process, identifying important links between the…”
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The Return-Stages Valuation Model and the Expectations within a Firm's P/B and P/E Ratios by Danielson, Morris G., Dowdell, Thomas D.

“…The return-stages model can quantify the expectations facing a firm from its price-to-book (P/B) and price-to-earnings (P/E) ratios. We illustrate two…”
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The Tylenol Incident, Ensuing Regulation, and Stock Prices by Dowdell, Thomas D., Govindaraj, Suresh, Jain, Prem C.

“…The much publicized Tylenol incident in 1982 led to stringent packaging regulations for over-the-counter pharmaceutical drugs. The sudden incident and the…”
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The impact of SEC scrutiny on financial statement reporting of in-process research and development expense by Dowdell, Thomas D, Press, Eric

“…This study documents the effect of SEC scrutiny on how firms report in-process research and development costs (IPRD), and investigates an important but…”
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Former Audit Firm Personnel as CFOs: Effect on Earnings Management by Dowdell, Thomas D, Krishnan, Jagan

“…Corporate hiring of former audit personnel to fill key financial positions is a practice that has attracted attention from the media, the accounting…”
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CAP Forum on Enron: Former Audit Firm Personnel as CFOs: Effect on Earnings Management by DOWDELL, THOMAS D., KRISHNAN, JAGAN

“…ABSTRACT Corporate hiring of former audit personnel to fill key financial positions is a practice that has attracted attention from the media, the accounting…”
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