Accounting Research

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Institute of Management and Administration
The Institue of Management & Administration is located in New York city. It publishes a broad range of information products for business professionals. This site provides links to businesses in 16 industry sections.

 
American Accounting Professionals
Provider of resources and links to web sites of interest to accounting professionals.

 
bookkeepinghelp.com
Directory of accounting, bookkeeping, and tax services in the US and Canada searchable by location, specialties, industry or software experience.

 
Accounting for Certain Transactions Involving Stock Compensation
An Interpretation of APB Opinion No. 25.

 
Research and Development and Insider Gains
The paper finds from comprehensive data on corporate officers' share trading during 1985-1997, that insider gains in firms conducting R&D are substantially larger than insider gains in firms with no R&D activities.

 
CPA Link - Business Center
Accounting site providing links to product and service solutions as well as sources for the latest tax, financial and industry information.

 
Accountancyworld.com
Portal that provides accounting professionals with relevant information and resources, including free report downloads.

 
Ancient Accounting: Before Pacioli
Accounting scholar A.C. Littleton treks through time to find the origins of accounting.

 
Bibliotique
Online accounting and auditing information center and library.

 
Business Finance: General Accounting/Auditing/Tax
Links to articles pertaining to accounting, auditing, and tax published in Business Finance.

 
Accounting for the Costs of Computer Software Developed or Obtained for Internal Use
For many companies, SOP 98-1 will require the implementation of new systems or procedures to track internal use software project costs; this booklet has been prepared to assist in the adoption of the new rules.

 
Accounting System, The
An overview of an accounting system which covers topics such as accounting basics, definitions of accounting terms, cash versus accrual accounting, who can use the cash method, and single- or double-entry accounting.

 
Accounting for Derivatives Instruments and Hedging Activities
An Executive Overview of FASB Statement 133, as ammended by FASB Statements 137 and 138.

 
Strafford Headlines
Publisher of public accounting headlines and information in print and electronic forms.

 
Accountancy UK
Accountancy industry news portal and business-to-business (B2B) directory, provided by Icorporation Group.

 
Pro2Net: Accounting
Online resource for business professionals providing useful information on accounting and bookeeping for small-business owners.

 
The Valuation of Acquired Research and Development
A study of cases where acquiring companies disclosed in financial reports fair market values of acquired R&D-in-process, and then proceeded to fully expense those values.

 
Online Accounting Faculty Directory
Database of accounting faculty that is searchable by name, school and location. From Prentice Hall.

 
Bookkeeping and Accounting Basics
A simple primer on accounting.

 
AccountancyAge.com
News, conference information and articles to help accountants manage and develop their firms.

 
AccountantsWorld.com
Site provides accounting, taxation, payroll, human resources, free CPE, trial balance and tax software information, as well as news, discussions, and links for enrolled agents and tax preparers.

 
Tax and Accounting Sites Directory
A comprehensive index of tax and accounting resources on the Internet. Maintained by Dennis Schmidt, Professor of Accounting at the University of Northern Iowa.

 
ALM Professional
Information on the asset liability management process

 
Knowledge Assets and Shareholder Value
An argument that the appreciation of both the potential and challenges associated with knowledge assets is crucial for understanding its role in capital markets.

 
Accounting Terms Every Businessperson Should Know
Basic accounting terms from Nolo.com.

 
Rutgers Accounting Web (RAW)
Site maintained by the Rutgers Accounting Research Center that offers links to accounting resources and organizations.

 
CpaTeam.com
Provides resources for CPAs such as topical search engines, accounting and business directories, and links to accounting news sites.

 
Pension Plan Contributions, Free Cash Flows and Financial Slack
An examination of whether pension plans are used by managers to build financial slack.

 
BizManuals: Policies & Procedures for Accounting
Provides prewritten accounting policies, procedures and forms to help companies quickly develop internal controls.

 
The Value Relevance of Dividends, Book Value, and Earnings
The paper evaluates the value of dividends, book value, and earnings in determining equity pricing.

 
CPA Net
Online community and resource for the accounting profession.

 
Intermediate Accounting
Online slides that give an overview of the accounting process.

 
The Accounting Rate of Return as a Framework for Analysis
The paper advocates using the accounting rate of return method over traditional business valuation methods.

 
Commerce Clearing House (CCH): Federal and State Tax
Resource for tax research, software, guides, newsletters and books.

 
American Institute of Certified Public Accountants (AICPA): NewsFlash
Collection of recently released material concerning the accounting profession, which is updated each weekday.

 
Accounting Academia Directory
Index of academic web sites related to accounting.

 
The Market Valuation of Research and Development Expenditures
Presentation fo empirical evidence that the market's valuation of R&D varies cross-sectionally and, more importantly, that the valuation differences are meaningfully related to measures of the investments' fundamental benefits and risks.

 
BusinessTown.com: Basic Accounting
Offers an overview of the general ledger, financial statements, basic terms and concepts, depreciation, amortization and more.

 
CFO.com Accounting
News and analysis related to the accounting profession.

 
Andersen Knowledgespace
Knowledge service which integrates business resources with daily news and insights to help business professionals find answers to their key business issues.

 
eSecurityOnline
 
The Boundaries of Financial Reporting and How to Extend Them
The paper reveals evidence indicaticating that the usefulness of reported earnings, cash flows and book (equity) values has been deteriorating over the last 20 years.

 
Practitioners Publishing Company (PPC)
Publisher of accounting, auditing, tax, controllership guides, newsletters and software for the accounting professional.

 
AccountingWEB - USA
Resource for accountants and accountancy professionals providing news, events, chats and employment information.

 
How to Build a FutureWealth Company
Ernst & Young's analysis of intangible assets and the knowledge economy.

 
Intuit Advisor
Customizable accounting portal designed to help small to mid-size tax, accounting and financial service firms create their own digital offices.

 
Strafford Publications
Company providing trade publications and specialized information services for the US accounting, legal, healthcare and security industries.

 
The Value Relevance of Intangibles: The Case of Software Capitalization
Examination of the relevance to investors of public information on software capitalization using analysis of the associations of financial data with capital market observables and earnings forecast accuracy.

 
Market Efficiency, Bounded Rationality, and Regulation of Supplemental Business Reporting Disclosures
A study of whether relevant forward-looking and non-financial information to supplement conventional financial statements has an effect on stock prices. The conclusion discusses the implications for accounting researchers and standard setters.

 
Edgar Online Company/People Search
 
Ernst & Young's Thought Center
Leading thinkers from E&Y discuss solutions that create and sustain value in the new economy in the areas of information technology, human resources, strategic business planning, accounting, real estate and federal income tax issues.

 
Electronic Accountant
Free access to news and critical accounting industry information, including a newswire, weblinks and commentary, discussion groups, feature articles, and accounting and tax software exhibit halls.

 
Electronic Distribution of Business Reporting
A FASB study on the effects and effectiveness of financial reporting through electronic distribution methods.

 
Cash vs. Accrual Accounting
Explanation of the two accounting methodologies.

 
CPA Directory
Comprehensive, searchable online database of Certified Public Accountants including over 450,000 CPAs, along with financial information on taxes, small business, stocks and money. Provides job and resume postings.

 
The Calculation of Earnings Per Share and Market Value of Equity: Should Common Stock Equivalents Be Included?
An argument for the inclusion of common stock equivalents in calculating the market value of equity.

 
Non-Profit Resource Center - Accounting Standards & Regulations
Provides accounting information and links to government organizations for non-profit entities.

 
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