Monday, July 8, 2019

SAF Convocation Ceremony 2019

Graduating SAF Students
by Ruobing Yu, Spring 2019 SAF Co-op Student

On the evening of Wednesday, June 12th, 2019, I had the pleasure of attending the School of Accounting and Finance’s (SAF) convocation ceremony, celebrating the graduation of 250 Accounting and Financial Management (AFM) students, 23 Computing and Financial Management (CFM) students, 15 Master of Taxation students, and 2 PhD of Accounting students. This marks the second year in a row where SAF had its own dedicated convocation ceremony, and the first including CFM students, who graduate with the Math faculty on alternating years.

Monday, May 13, 2019

Unrecognized Asset Values affect the Relation between Equity Returns and Debt Valuation Adjustment

When a firm suffers from a credit downgrade, will it be possible for the firm to record a large unrealized gain in its income? The answer is yes under the accounting standard SFAS No. 159 of the U.S. GAAP.

Monday, May 13, 2019

Does Board Expertise Always Enhance Firm Performance?

Policy makers and regulators generally believe firms should enlist directors with more expertise. For example, the U.S.

Monday, May 13, 2019

The association between director overcompensation and related party transactions prone to insider opportunism

Related party transactions (hereafter RPTs) involve a transfer of resources, services, or obligations between a reporting entity and a related party (SFAS 57; IAS 24). Although not all RPTs are “bad," prior research documents that some RPTs reflect insider opportunism and are harmful to shareholders.

Monday, March 4, 2019

SAF Alumnus José Hernandez writes book on how to combat corrupt businesses

José R. Hernandez (MAcc '98) is quite involved with the School of Accounting and Finance being formerly part of the SAF Advisory Council, participating in our 2018 Valentine's story, and coming to the School as a guest speaker to talk about his experiences and book, Broken Business.

Tuesday, February 26, 2019

CBV, adding value to a degree

CBV, adding value to a degree and professional designation

Co-op work experience is key to developing career-ready skills and enhancing technical knowledge. But when the links between studies and curiosity takes you off the beaten path, it can be a good thing.

An elective, ambition, and a natural sense of curiosity has led many graduates from the Masters of Accounting (MAcc) program to discovering a meaningful career path in business valuations. 

Thursday, December 13, 2018

Wait, what? Shareholders prefer their corporations to pay taxes?

They do when incentives like shareholder credits for corporate taxes paid exist.

Thursday, December 13, 2018

Analyst's Residing Country and Research Report Bias

In the era of globalization, firms are increasingly followed by analysts from their own countries and also by analysts from other countries; in the mean time, analysts follow firms in their own countries as well as firms in other countries.

Thursday, December 13, 2018

Necessary evil or valued team member?

Relationships matter when auditors and IT specialists work together but they don’t always see their relationship the same way, or in a good way.

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