Donna L.street - Academia.edu (original) (raw)

Papers by Donna L.street

Research paper thumbnail of Improving MD&A: a national necessity

The Financial Executive, 2010

Research paper thumbnail of Besser Pharma: International Accounting for Pensions

Issues in Accounting Education, Nov 1, 2007

The purpose of the Besser Pharma case is to bring an international perspective to the coverage of... more The purpose of the Besser Pharma case is to bring an international perspective to the coverage of pension accounting. Students are required to read U.S. and international pension accounting standards, complete financial statement research on the pension plans of Besser's competitors, and answer, in a memo to Besser Pharma's CFO, a series of questions about alternative accounting approaches permitted by International Accounting Standard No. 19, Employee Benefits.

Research paper thumbnail of A taxonomy of content and citations in the journal of accounting education (1983–1989)

Journal of Accounting Education, Mar 1, 1990

Research paper thumbnail of The evolution of the G4 + 1 and its impact on international harmonization of accounting standards

Journal of International Accounting, Auditing and Taxation, 1998

This research consists of a historical review of the formation and work of the G4 + 1 and an asse... more This research consists of a historical review of the formation and work of the G4 + 1 and an assessment of the impact of the group's work on the standards published by its member bodies. From the perspective of the user-driven model of financial reporting, the research supports the view that a significant achievement of the IASC is its successful

Research paper thumbnail of Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US

Accounting and Business Research, 2009

... 2 The normal comment period for similar SEC proposals is 60 days. The 90-day period highlight... more ... 2 The normal comment period for similar SEC proposals is 60 days. The 90-day period highlights the tremendous significance of the SEC proposal to require all US-domiciled registrants to adoptIFRS. Accounting and Business Research, Vol. 39. No. 5, pp. 431–447, 2009 431 ...

Research paper thumbnail of The US Role in the Globalisation of Accounting Standards

Edward Elgar Publishing eBooks, Mar 23, 2007

Research paper thumbnail of Pro Forma Adjustments to GAAP Earnings: An Analysis of Specific Adjustments, Materiality and SEC Action

ABSTRACT The Securities and Exchange Commission (SEC) issued Regulation G (implementing Section 4... more ABSTRACT The Securities and Exchange Commission (SEC) issued Regulation G (implementing Section 401 (b) of the Sarbanes-Oxley Act of 2002) in 2003 subsequent to its warning in December 2001 about reporting misleading non-GAAP or pro forma results. This research provides a longitudinal analysis of the earnings releases of a sample of companies reporting pro forma results from 1999 through 2004, especially in the context of recent SEC action. The research examines (1) the specific items included in pro forma adjustments and their frequency, (2) the extent of materiality or magnitude of the adjustments compared to GAAP, and (3) the stated rationale for the adjustments. The research also specifically addresses the impact of the SEC's recent guidance and the extent to which Regulation G has modified pro forma reporting behavior. Our findings indicate pro forma adjustments have continued to be systematically biased in recent years to show significantly higher earnings compared to GAAP earnings and that the magnitude of such differences is highly material. While SEC action, particularly Regulation G, appears to have greatly reduced the number of companies disclosing non-GAAP financial measures and has improved transparency, a significant number of companies continue to make adjustments that are likely of concern to the SEC.

Research paper thumbnail of Segment cash flow statement : an empirical examination of its impact on the lending decision

UMI Dissertation Information Service eBooks, 1987

Research paper thumbnail of Corporate internet reporting by Bombai SE Sensex companies

Research paper thumbnail of An Interview with Sir David Tweedie, Chair, International Accounting Standards Board

Journal of International Financial Management and Accounting, 2002

At their first meeting in June 2000, the International Accounting Standards Board (IASB) Trustees... more At their first meeting in June 2000, the International Accounting Standards Board (IASB) Trustees selected Sir David Tweedie to serve as chairman of the newly restructured IASB. Tweedie held several significant positions prior to assuming the Chairmanship of the IASB. Tweedie was appointed Technical Director of the Institute of Chartered Accountants of Scotland in 1978 and moved from there in 1982 to the position of national Technical Partner of the then Thomson McLintock & Co. In 1987, his firm merged with Peat Marwick Mitchell & Co. at which time he was appointed national Technical Partner of KPMG Peat Marwick McLintock. Tweedie was the UK and Irish representative on the International Auditing Practices Committee from 1983 to 1988 and Chairman of the UK’s Auditing Practices Committee from 1989 to 1990. In 1990, Tweedie was appointed as the first Chairman of the UK’s Accounting Standards Board. In 1995, he became a UK representative on the International Accounting Standards Committee (IASC). Tweedie was also influential in the formation of the G4+1 and served as the G4 working group’s first Chairman

Research paper thumbnail of Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition

Journal of International Accounting, Auditing and Taxation, 2008

Research paper thumbnail of The G4's role in the evolution of the international accounting standard setting process and partnership with the IASB

Journal of International Accounting, Auditing and Taxation, 2006

Research paper thumbnail of The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973–1997

The International Journal of Accounting, 1998

Research paper thumbnail of How wide is the gap between IASC and U.S. GAAP? impact of the IASC comparability project and recent international developments

Journal of International Accounting, Auditing and Taxation, 1999

The objectives of this paper involve determining the significant areas of difference between Inte... more The objectives of this paper involve determining the significant areas of difference between International Accounting Standards (IASs) and U.S. GAAP following the IASC’s Comparability Project and the most recent IASC and FASB projects on these issues. In addition, the paper assesses the consistency of U.S. practice with the IASs revised via the Comparability Project. For this purpose, the 1996 annual

Research paper thumbnail of An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies

Journal of International Accounting, Auditing and Taxation, 2012

Research paper thumbnail of Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey

Journal of International Accounting, Auditing and Taxation, 2004

Research paper thumbnail of An interview with IASB Chair Dr. Andreas Barckow

Journal of International Financial Management and Accounting, Feb 24, 2023

Research paper thumbnail of The early identification of managerial motivation: An empirical examination

Advances in accounting behavioral research, May 19, 2004

ABSTRACT This study examines the usefulness of Stahl's (1983) managerial motivation measu... more ABSTRACT This study examines the usefulness of Stahl's (1983) managerial motivation measure (MMOT) in providing early identification of managerial motivation in collegians. Surveys requesting employment histories were sent to accounting graduates who had completed an instrument that measures MMOT during the last semester of their junior year in college. Analysis supports a positive correlation between MMOT and an individual's classification as manager or nonmanager eight years following graduation. Logit analysis reveals MMOT contains explanatory power in classifying an individual as manager or nonmanager. Individuals with high MMOT reached management level faster than individuals with medium or low MMOT. The results support the use of MMOT to provide early identification of managerial initiative among collegians. A method that assists in identification of young professionals with managerial motivation is of value to both accounting organizations and employees. The results suggest that the MMOT measure holds promise in this regard.

Research paper thumbnail of Corporate governance and the level of internet reporting by London-listed companies

Research paper thumbnail of Board characteristics, ownership structure and the timeliness of corporate internet reporting

Research paper thumbnail of Improving MD&A: a national necessity

The Financial Executive, 2010

Research paper thumbnail of Besser Pharma: International Accounting for Pensions

Issues in Accounting Education, Nov 1, 2007

The purpose of the Besser Pharma case is to bring an international perspective to the coverage of... more The purpose of the Besser Pharma case is to bring an international perspective to the coverage of pension accounting. Students are required to read U.S. and international pension accounting standards, complete financial statement research on the pension plans of Besser's competitors, and answer, in a memo to Besser Pharma's CFO, a series of questions about alternative accounting approaches permitted by International Accounting Standard No. 19, Employee Benefits.

Research paper thumbnail of A taxonomy of content and citations in the journal of accounting education (1983–1989)

Journal of Accounting Education, Mar 1, 1990

Research paper thumbnail of The evolution of the G4 + 1 and its impact on international harmonization of accounting standards

Journal of International Accounting, Auditing and Taxation, 1998

This research consists of a historical review of the formation and work of the G4 + 1 and an asse... more This research consists of a historical review of the formation and work of the G4 + 1 and an assessment of the impact of the group's work on the standards published by its member bodies. From the perspective of the user-driven model of financial reporting, the research supports the view that a significant achievement of the IASC is its successful

Research paper thumbnail of Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US

Accounting and Business Research, 2009

... 2 The normal comment period for similar SEC proposals is 60 days. The 90-day period highlight... more ... 2 The normal comment period for similar SEC proposals is 60 days. The 90-day period highlights the tremendous significance of the SEC proposal to require all US-domiciled registrants to adoptIFRS. Accounting and Business Research, Vol. 39. No. 5, pp. 431–447, 2009 431 ...

Research paper thumbnail of The US Role in the Globalisation of Accounting Standards

Edward Elgar Publishing eBooks, Mar 23, 2007

Research paper thumbnail of Pro Forma Adjustments to GAAP Earnings: An Analysis of Specific Adjustments, Materiality and SEC Action

ABSTRACT The Securities and Exchange Commission (SEC) issued Regulation G (implementing Section 4... more ABSTRACT The Securities and Exchange Commission (SEC) issued Regulation G (implementing Section 401 (b) of the Sarbanes-Oxley Act of 2002) in 2003 subsequent to its warning in December 2001 about reporting misleading non-GAAP or pro forma results. This research provides a longitudinal analysis of the earnings releases of a sample of companies reporting pro forma results from 1999 through 2004, especially in the context of recent SEC action. The research examines (1) the specific items included in pro forma adjustments and their frequency, (2) the extent of materiality or magnitude of the adjustments compared to GAAP, and (3) the stated rationale for the adjustments. The research also specifically addresses the impact of the SEC's recent guidance and the extent to which Regulation G has modified pro forma reporting behavior. Our findings indicate pro forma adjustments have continued to be systematically biased in recent years to show significantly higher earnings compared to GAAP earnings and that the magnitude of such differences is highly material. While SEC action, particularly Regulation G, appears to have greatly reduced the number of companies disclosing non-GAAP financial measures and has improved transparency, a significant number of companies continue to make adjustments that are likely of concern to the SEC.

Research paper thumbnail of Segment cash flow statement : an empirical examination of its impact on the lending decision

UMI Dissertation Information Service eBooks, 1987

Research paper thumbnail of Corporate internet reporting by Bombai SE Sensex companies

Research paper thumbnail of An Interview with Sir David Tweedie, Chair, International Accounting Standards Board

Journal of International Financial Management and Accounting, 2002

At their first meeting in June 2000, the International Accounting Standards Board (IASB) Trustees... more At their first meeting in June 2000, the International Accounting Standards Board (IASB) Trustees selected Sir David Tweedie to serve as chairman of the newly restructured IASB. Tweedie held several significant positions prior to assuming the Chairmanship of the IASB. Tweedie was appointed Technical Director of the Institute of Chartered Accountants of Scotland in 1978 and moved from there in 1982 to the position of national Technical Partner of the then Thomson McLintock & Co. In 1987, his firm merged with Peat Marwick Mitchell & Co. at which time he was appointed national Technical Partner of KPMG Peat Marwick McLintock. Tweedie was the UK and Irish representative on the International Auditing Practices Committee from 1983 to 1988 and Chairman of the UK’s Auditing Practices Committee from 1989 to 1990. In 1990, Tweedie was appointed as the first Chairman of the UK’s Accounting Standards Board. In 1995, he became a UK representative on the International Accounting Standards Committee (IASC). Tweedie was also influential in the formation of the G4+1 and served as the G4 working group’s first Chairman

Research paper thumbnail of Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition

Journal of International Accounting, Auditing and Taxation, 2008

Research paper thumbnail of The G4's role in the evolution of the international accounting standard setting process and partnership with the IASB

Journal of International Accounting, Auditing and Taxation, 2006

Research paper thumbnail of The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973–1997

The International Journal of Accounting, 1998

Research paper thumbnail of How wide is the gap between IASC and U.S. GAAP? impact of the IASC comparability project and recent international developments

Journal of International Accounting, Auditing and Taxation, 1999

The objectives of this paper involve determining the significant areas of difference between Inte... more The objectives of this paper involve determining the significant areas of difference between International Accounting Standards (IASs) and U.S. GAAP following the IASC’s Comparability Project and the most recent IASC and FASB projects on these issues. In addition, the paper assesses the consistency of U.S. practice with the IASs revised via the Comparability Project. For this purpose, the 1996 annual

Research paper thumbnail of An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies

Journal of International Accounting, Auditing and Taxation, 2012

Research paper thumbnail of Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey

Journal of International Accounting, Auditing and Taxation, 2004

Research paper thumbnail of An interview with IASB Chair Dr. Andreas Barckow

Journal of International Financial Management and Accounting, Feb 24, 2023

Research paper thumbnail of The early identification of managerial motivation: An empirical examination

Advances in accounting behavioral research, May 19, 2004

ABSTRACT This study examines the usefulness of Stahl's (1983) managerial motivation measu... more ABSTRACT This study examines the usefulness of Stahl's (1983) managerial motivation measure (MMOT) in providing early identification of managerial motivation in collegians. Surveys requesting employment histories were sent to accounting graduates who had completed an instrument that measures MMOT during the last semester of their junior year in college. Analysis supports a positive correlation between MMOT and an individual's classification as manager or nonmanager eight years following graduation. Logit analysis reveals MMOT contains explanatory power in classifying an individual as manager or nonmanager. Individuals with high MMOT reached management level faster than individuals with medium or low MMOT. The results support the use of MMOT to provide early identification of managerial initiative among collegians. A method that assists in identification of young professionals with managerial motivation is of value to both accounting organizations and employees. The results suggest that the MMOT measure holds promise in this regard.

Research paper thumbnail of Corporate governance and the level of internet reporting by London-listed companies

Research paper thumbnail of Board characteristics, ownership structure and the timeliness of corporate internet reporting