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• Earnings manipulation to achieve cognitive reference points in income 

  ABSTRACT ABSTRACT Thomas (1989) demonstrates that U.S. firms with positive earnings manipulate income by rounding up the second earnings digit...

  Academy of Accounting and Financial Studies Journal, 09/01/08 by Charles E. Jordan · More from publication

• Company characteristics and the use of SFAS NO. 143 to effect earnings management 

  ABSTRACT ABSTRACT Because of the great subjectivity required in determining the fair value of an asset retirement obligation (ARO) and its...

  Academy of Accounting and Financial Studies Journal, 05/01/07 by Charles E. Jordan · More from publication

• Gender bias and compensation in the executive suite of the fortune 100 

  ABSTRACT ABSTRACT The current study examines two gender-related phenomena, the existence of a glass ceiling and the magnitude of a gender pay...

  Journal of Organizational Culture, Communications and Conflict, 01/01/07 by Charles E. Jordan · More from publication

• Gender imbalance in accounting academia: past and present.(Association to Advance Collegiate Schools of Business (AACSB)) 

  ABSTRACT. Studies conducted in the late 1980s and early 1990s reflected a gender imbalance in the accounting academy as the proportion of female...

  Journal of Education for Business, 01/01/06 by Jordan, Charles E.; Pate, Gwen R.; Clark, Stanley J. · More from publication

• Tax Planning for Establishing Principal Residence Status 

  IRC section 121 allows a taxpayer to exclude $250,000 ($500,000 for joint filers) of gain on the sale or exchange of a home if it was owned and...

  CPA Journal, The, 05/01/05 by Jordan, Charles E; Clark, Stanley J · More from publication

• Reporting Asset Retirement Obligations Under SFAS 143. 

  Issued in June 2001, SFAS 143, Accounting for Asset Retirement Obligations, establishes reporting guidelines for entities incurring obligations...

  Ohio CPA Journal, The, 10/01/01 by Clark, Stanley J.; Jordan, Charles E. · More from publication

• SFAS No. 136 

  CLEARS UP THE CONFUSION FOR ASSET TRANSFERS TO NPOS CLEARS UP THE CONFUSION FOR ASSET TRANSFERS TO NPOS Issued in 1993, SFAS No. 116,...

  National Public Accountant, The, 09/01/01 by Charles E. Jordan · More from publication

• Are we delivering on our promise to society to assure the safe use of medications? Educating pharmacists to continue adding value to health care. Report of the 2000-2001 Argus Commission 

  INTRODUCTION In the tradition of Argus, the many-eyed mythological being, this year's commissioners scanned the current environment, identified...

  American Journal of Pharmaceutical Education, 01/01/01 by Cohen, Jordan L; Kabat, Hugh F; Koda-Kimble, Mary Anne; Rutledge, Charles O; Smith, Robert E · More from publication

• relationship between the smoothing of reported income and risk-adjusted returns, The 

  Abstract This paper uses risk-adjusted returns for the firms in the S&P 500 to test whether the stock market response to accounting performance...

  Journal of Economics and Finance, 07/01/00 by Michelson, Stuart E; Jordan-Wagner, James; Wootton, Charles W · More from publication

• Reporting Start-Up Costs Under SOP 98-5. 

  In April 1998, the AICPA's Accounting Standards Executive Committee (AcSEC) ended the debate over accounting for the costs of start-up activities...

  Ohio CPA Journal, The, 10/01/99 by Clark, Stanley J.; Jordan, Charles E. · More from publication