Search Results - James M. Fornaro

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  1. 1
    Initial Evidence on the Association Between Audit Fees and Client Participation in Underfunded Multiemployer Pension Plans

    Initial Evidence on the Association Between Audit Fees and Client Participation in Underfunded Multiemployer Pension Plans by Fornaro, James M., Huang, Hua-Wei, Lin, Yi-Hung

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  2. 2
    Fair value measurement and accounting restatements

    Fair value measurement and accounting restatements by Lin, Yi-Hung, Lin, Steve, Fornaro, James M., Huang, Hua-Wei Solomon

    Published in Advances in accounting
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  3. 3
    Further evidence of earnings management and opportunistic behavior with principles-based accounting standards: The case of conditional asset retirement obligations

    Further evidence of earnings management and opportunistic behavior with principles-based accounting standards: The case of conditional asset retirement obligations by Fornaro, James M., Huang, Hua-Wei

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  4. 4
    An Examination of the Determinants and Contents of Corporate Voluntary Disclosure of Management's Responsibilities for Financial Reporting

    An Examination of the Determinants and Contents of Corporate Voluntary Disclosure of Management's Responsibilities for Financial Reporting by El-Gazzar, Samir M., Fornaro, James M., Jacob, Rudolph A.

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  5. 5
    Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions

    Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions by Huang, Hua-Wei, Dao, Mai, Fornaro, James M.

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  6. 6
    Market Reactions to Audit Committee Director’s Gender: Evidence from US-Traded Foreign Firms

    Market Reactions to Audit Committee Director’s Gender: Evidence from US-Traded Foreign Firms by Hua-Wei Huang, Yun-Chia Yan, James M. Fornaro, Ahmed Elshahat

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  7. 7
    Consolidation of variable interest entities for private companies: accounting alternatives under ASU 2014-07

    Consolidation of variable interest entities for private companies: accounting alternatives under ASU 2014-07 by Lange, Cary D, Fornaro, James M

    Published in The CPA journal (1975)
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  8. 8
    The new fair value hierarchy: key provisions, implications, and effect on information usefulness

    The new fair value hierarchy: key provisions, implications, and effect on information usefulness by Fornaro, James M, Barbera, Anthony T

    Published in Review of business
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  9. 9
    Market Reactions to Audit Committee Director’s Gender: Evidence from US-Traded Foreign Firms

    Market Reactions to Audit Committee Director’s Gender: Evidence from US-Traded Foreign Firms by Huang, Hua-Wei, Yan, Yun-Chia, Fornaro, James M., Elshahat, Ahmed

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  10. 10
    A new reality ahead for pension accounting: the recession's aftermath and IAS 19R prompt changes in accounting practices

    A new reality ahead for pension accounting: the recession's aftermath and IAS 19R prompt changes in accounting practices by Fornaro, James M

    Published in The CPA journal (1975)
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  11. 11
    A new era for private company accounting standards: changes in long-standing practices for goodwill

    A new era for private company accounting standards: changes in long-standing practices for goodwill by Lange, Cary D, Fornaro, James M, Buttermilch, Rita J

    Published in The CPA journal (1975)
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  12. 12
    Heavy lifting required

    Heavy lifting required by Fornaro, James M

    Published in The CPA journal (1975)
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  13. 13
    Debt restructurings in nontroubled situations: carefully navigating the relevant guidance

    Debt restructurings in nontroubled situations: carefully navigating the relevant guidance by Lange, Cary D, Fornaro, James M, Buttermilch, Rita J

    Published in The CPA journal (1975)
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  14. 14
    Accounting for troubled debt restructurings by debtors: deleveraging during turbulent times

    Accounting for troubled debt restructurings by debtors: deleveraging during turbulent times by Fornaro, James M, Lange, Cary D, Buttermitch, Rita J

    Published in The CPA journal (1975)
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  15. 15
    Repatriated earnings under sec. 965: using the safe-harbor test in 2007 to ease compliance reporting and protect tax benefits

    Repatriated earnings under sec. 965: using the safe-harbor test in 2007 to ease compliance reporting and protect tax benefits by Lucido, Peter D, Fornaro, James M

    Published in The Tax Adviser
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  16. 16
    Increased clarity in accounting for operating leases: industry practices meet GAAP

    Increased clarity in accounting for operating leases: industry practices meet GAAP by Fornaro, James M, Buttermilch, Rita J

    Published in The CPA journal (1975)
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  17. 17
    Accounting for nonmonetary exchanges: conceptual and practical implications of SFAS 153

    Accounting for nonmonetary exchanges: conceptual and practical implications of SFAS 153 by Fornaro, James M, Buttermilch, Rita J, Biondo, John

    Published in The CPA journal (1975)
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  18. 18
    SEC guidance on disclosure related to climate change: overview, analysis and consequences for public companies

    SEC guidance on disclosure related to climate change: overview, analysis and consequences for public companies by Fornaro, James M

    Published in Journal of accountancy
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  19. 19
    SEC Guidance on Disclosure Related to Climate Change

    SEC Guidance on Disclosure Related to Climate Change by naro, James M

    Published in Journal of Accountancy
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  20. 20
    Tax on emotional damages held unconstitutional: how to protect clients in the short term

    Tax on emotional damages held unconstitutional: how to protect clients in the short term by Winkelman, Kenneth A, Fornaro, James M

    Published in The Tax Adviser
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